Category
page 1Corporate finance
venture capital
form of private equity financing that is provided by venture capital firms or funds to startups, early-stage, and emerging companies that have been deemed to have high growth potential or demonstrated high growth
surplus
monetary benefit that accrues to parties to an economic transaction
cash flow
movement of money into or out of a business, project, or financial product
factoring
financial transaction and a type of debtor finance in which a business sells its accounts receivable (i.e., invoices) to a third party (called a factor) at a discount
private equity
type of financing
mergers and acquisitions
transactions in which the ownership of companies, other business organizations or their operating units are transferred or combined
financial management
management of money in such a manner as to accomplish the objectives of the organization
warrant
security that entitles the holder to buy stock
unicorn
startup company valued at over $1 billion
preferred stock
type of stock which may have any combination of features not possessed by common stock
due diligence
investigation or exercise of care that a reasonable business or person is normally expected to take before entering into an agreement or contract with another party or an act with a certain standard of care
stakeholder
anyone who has a 'stake' in something, including the outcome of a process or work of an organisation or project. Stakeholders can support the work of organizations including government, trade unions, owners, investors, etc.
corporate finance
area of finance dealing with the sources of funding and the capital structure of corporations

stock
Stocks (also capital stock, or sometimes interchangeably, shares) consist of all the shares by which ownership of a corporation or company is divided. A single share of the stock means fractional ownership of the corporation in proportion to the total number of shares. This typically entitles the shareholder (stockholder) to that fraction of the company's earnings, proceeds from liquidation of assets (after discharge of all senior claims such as secured and unsecured debt), or voting power, often dividing these up in proportion to the number of like shares each stockholder owns. Not all stock
internal rate of return
method of calculating an investment’s rate of return
earnings per share
value of earnings per outstanding share of common stock for a company
takeover
In business, a takeover is the purchase of one company (the target) by another (the acquirer or bidder). In the UK, the term refers to the acquisition of a public company whose shares are publicly listed, in contrast to the acquisition of a private company.
common stock
form of corporate equity ownership; a type of security
stock split
increasing the number of shares in a company, without dilution or change in total capitalization
capital gain
profit that results from a sale of a capital asset, such as stock, bond or real estate, where the sale price exceeds the purchase price
management buyout
purchase of company by existing managers
convertible bond
type of bond
spin-off company
type of organization which is the outcome of a corporate spin-off
golden share
nominal share of stock which is able to outvote all other shares in certain specified circumstances
gross income
sum of all earnings before taxes
seed money
type of securities offering
debenture
In corporate finance, a debenture is a medium- to long-term debt instrument used by large companies to borrow money at a fixed rate of interest. The legal term "debenture" originally referred to a document that either creates a debt or acknowledges it, but in some countries the term is now used interchangeably with bond, loan stock or note. A debenture is thus like a certificate of loan or a loan bond evidencing the company's liability to pay a specified amount with interest. Although the money raised by the debentures becomes a part of the company's capital structure, it does not become share
discounted cash flow analysis
method of valuing a project, company, or asset using the concepts of the time value of money
commercial paper
financial product
payback period
An investment evaluation method that refers to the period until the initial investment is recovered through the cash flow obtained from it.
special-purpose entity
legal business entity created to fulfill narrow, specific, or temporary objectives
capital structure
way a corporation finances its assets through some combination of equity, debt, or hybrid securities
gross margin
relating gross profits to net sales
restructuring
Restructuring or Reframing is the corporate management term for the act of reorganizing the legal, ownership, operational, or other structures of a company for the purpose of making it more profitable, or better organized for its present needs. Other reasons for restructuring include a change of ownership or ownership structure, demerger, or a response to a crisis or major change in the business such as bankruptcy, repositioning, or buyout. Restructuring may also be described as corporate restructuring, debt restructuring and financial restructuring.
public float
the total number of shares publicly owned and available for trading, after subtracting restricted shares from the total outstanding shares
divestment
In finance and economics, divestment or divestiture is the reduction of some kind of asset for financial, ethical, or political objectives or sale of an existing business by a firm. A divestment is the opposite of an investment. Divestiture is an adaptive change and adjustment of a company's ownership and business portfolio made to confront with internal and external changes.
mezzanine capital
any subordinated debt or preferred equity instrument that represents a claim on a company's assets which is senior only to that of the common shares
employee stock option
complex call option on the common stock of a company, granted by the company to an employee
Bankers' acceptance
Financial instrument
retained earnings
accumulated net income (or loss) of the corporation that is retained by the corporation
capital budgeting
Planning process used to assess an organization's long term investments
treasury stock
stock which is bought back by the issuing company
special-purpose acquisition company
publicly traded shell company created to take a private company public by acquiring it
Stakeholder theory
management and ethical theory that considers multiple constituencies
seasoned equity offering
capital increase
rights issue
dividend of subscription rights to buy additional securities in a company
Internal financing
public offering
offering of securities of a company to the public
endogeneity
concept in econometrics

dividend policy
Policies in finance
tender offer
public takeover bid in which a prospective buyer offers to all a public corporation's stockholders to buy their shares at a specified price (in cash or securities)

Investor relations
management responsibility in which companies disclose information for regulatory compliance and for bond/share-holders to make investment judgments
bridge loan
short-term financial loan
shareholder value
business term
one-dollar salary
nominal salary used in situations where an executive wishes to work without direct compensation, but for legal reasons must receive a payment above zero, so as to distinguish them from a volunteer
Greenmail
Greenmail or greenmailing is a financial maneuver where investors buy enough shares in a target company to threaten a hostile takeover, prompting the target company to buy back the shares at a premium to prevent the takeover.
Minority interest
Non-controlling interest, belonging to other investors
Management buy-in
of a large interest in a company
financial modeling
task of building an abstract representation of a real world financial situation
Real options valuation
Capital budgeting analysis term