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Dictionary of M&A terms
Dictionary of terms related to business transfers and company acquisitions
Although customers can obtain advice from their advisers, it goes without saying that the understanding of the final decision-maker – the customer himself – is of paramount importance.
Here, we have picked up the terminology commonly used in M&A practice and added explanations, which we hope you will find useful for a fulfilling sale of your company.
Initial Public Offerings (IPOs)
Specified companies with shareholdings
General meetings of shareholders
Shareholder derivative actions
Shares with restricted voting rights
Principles of business decisions
International Financial Reporting Standards
Industrial Revitalisation Special Measures Law
Basic Notice on Property Valuation
System due diligence (system DD)
Securities and Exchange Surveillance CommissionMinority shareholders
Board of directors approving transfer
Restricted transferable shares
Tax-qualified corporate restructuring
Class shares subject to wholly call
Allowance for retirement benefits
SME Financing Facilitation Act
SME Reconstruction Support Council
Debt-handling takeover defences
Investment limited partnerships
Specified companies with land holdings
Substantially Bankrupt Debtors
Non-qualifying reorganisations
Representations and warranties
Pre-packaged civil rehabilitation
Jurisprudence of denial of legal personality
Shares with rights to elect directors and officers
Directors’ retirement benefits
Preferential negotiating rights
Abbreviated reorganisation (abbreviated merger)
Comparable Transaction Comparison Method