|S| M&A Term Definition Note S Corporation a corporation that has, with the consent of its shareholders, elected to be treated as a Pass-Through entity (i.e., not separately taxable on its own income) for federal tax purposes under the “small business corporation” rules in Subchapter S of the US Internal Revenue Code. The shareholders, limited…
Month: January 2024
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In the fast-paced world of business, mergers and acquisitions (M&A) play a pivotal role in shaping the landscape of industries. Whether you’re a seasoned professional or a curious enthusiast, having a comprehensive understanding of M&A terminology is crucial. To make this process easier for you, it is exciting to introduce where you can find downloadable…
Glossary of M&A Jargon and Terminology_R
|R| M&A Term Definition Note rack rent Rent that would be received on a property if it were leased on the open market. The current rent may be greater or less than the rack rent depending on the terms of the lease and how the market has moved since the last rent review. N6 Raider…
Glossary of M&A Jargon and Terminology_Q
|Q| M&A Term Definition Note Q&A Questions and answers (see also Q&A Process). N2 Q&A Process This gives buyers the opportunity to obtain further information by asking questions arising from the documents made available for Due Diligence. Depending on the structure of the transaction, the Q&A process may be highly formalised. Particularly in an Auction…
Glossary of M&A Jargon and Terminology_P
|P| M&A Term Definition Note P&L See profit and loss statement. N6 P&L Statement shorthand for Profit and Loss Statement N1 P/E acronym for price to earnings, as in Price/Earnings Ratio N1 P/E ratio (price earnings ratio) Commonly used indicator of the value of a stock, calculated as a company’s current share price divided by…