Created by: kirb
Number of Blossarys: 2
English (EN) The ratio of cumulative distributions to paid-in capital. The realization ratio is used as a measure of the distributions from investment results of a private equity partnership compared to the ...
A mechanism to prevent dilution. An anti-dilution clause is a contract clause that protects an investor from a reduction in percentage ownership in a company due to the future issuance by the company ...
Stock of qualifying domestic C corporations as defined under Section 1202 of the Internal Revenue Code. To qualify, a corporation's gross assets cannot exceed $50 million (on a tax basis), and at ...
A public offering of securities valued at or above a total amount specified in a financing agreement. This amount is usually specified to be sufficiently large to guarantee that the IPO shares will ...
The right (but not the obligation) of a security holder to force someone else to purchase the put holder's securities at a designated time (e.g., five years after the security is purchased) or upon a ...
The price paid by the initial holder of a security to the company that issued the security. For preferred stock, the liquidation preference is generally equal to the purchase price plus any unpaid ...
A merger accounting treatment whereby a buyer purchases the assets (and liability obligations) of a company at their market price and then records the difference between the purchase price and the ...
