deferred tax asset:- An item on the balance sheet arising from and overpayment or advance payment of taxes is a deferred tax asset. It is the opposite of a deferred tax liability, which represents income taxes owed.
- fairness opinion:- A fairness opinion is a professional evaluation by an investment bank or other third party as to whether the terms of a merger, acquisition, buyback, spin-off, or privatization are fair.
- Beta:- Beta is a measure of the volatility—or systematic risk—of a security or portfolio compared to the market as a whole.
- M&A:- mergers and acquisitions (M&A). Bankers who work in M&A investment banking advise firms on how to sell themselves to buyers, acquire smaller companies (targets), and divest or acquire certain divisions or assets from other businesses.
- SWAP:- A swap is a derivative-based transaction in which two parties are permitted to exchange cash flows and liabilities from multiple fiscal instruments.
- leveraged buyout:- A leveraged buyout is one company's acquisition of another company using a significant amount of borrowed money to meet the cost of acquisition.
- equity value:- The equity value (or net asset value) is the value that remains for the shareholders after any debts have been paid off.
- goodwill:- Goodwill is an intangible asset associated with one company being acquired by another. In particular, goodwill is the percentage of the purchase price of all the properties acquired in the transaction and the liabilities assumed in the process that is greater than the amount of the net fair value.
- monetary policy:- Monetary policy refers to the steps taken by a country's central bank to control the money supply for economic stability.