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Financial Terms | |
Acquiree |
Information about financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit.
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Definition of AcquireeAcquireeA firm that is being acquired.
Related Terms:Acquisition of stockA merger or consolidation in which an acquirer purchases the acquiree's stock. Pac-Manstrategy Takeover defense strategy in which the prospective acquiree retaliates against the Poison pillAnit-takeover device that gives a prospective acquiree's shareholders the right to buy shares of the Purchase accountingMethod of accounting for a merger in which the acquirer is treated as having purchased Tax free acquisitionA merger or consolidation in which 1) the acquirer's tax basis in each asset whose Abusive Earnings ManagementThe use of various forms of gimmickry to distort a company's true financial performance in order to achieve a desired result. Abusive Earnings ManagementA characterization used by the Securities and Exchange ![]() acquisitionTakeover of a firm by purchase of that firm’s common Acquisition of assetsA merger or consolidation in which an acquirer purchases the selling firm's assets. activity-based management (ABM)a discipline that focuses on the activities incurred during the production/performance process as the way to improve the value received Adjustable rate preferred stock (ARPS)Publicly traded issues that may be collateralized by mortgages and MBSs. Aggregate DemandTotal quantity of goods and services demanded. Aggregate Demand CurveCombinations of the price level and income for which the goods and services market is in equilibrium, or for which both the goods and services market and the money market are in equilibrium. American Stock Exchange (AMEX)The second-largest stock exchange in the United States. It trades Asset/liability managementAlso called surplus management, the task of managing funds of a financial Auction rate preferred stock (ARPS)Floating rate preferred stock, the dividend on which is adjusted every ![]() BARRA's performance analysis (PERFAN)A method developed by BARRA, a consulting firm in Beta equation (Stocks)The beta of a stock is determined as follows: BOOK VALUE OF COMMON STOCKThe theoretical amount per share that each stockholder would receive if a company’s assets were sold on the balance sheet’s date. Book value equals: Bottom-up equity management styleA management style that de-emphasizes the significance of economic budget manuala detailed set of documents that provides information CapacityThe maximum volume of products or services that can be produced given limitations of space, capacitya measure of production volume or some other activity base Capacity utilizationThe proportion of capacity that is able to be utilized to fulfil customer demand for products capital stockOwnership shares issued by a business corporation. A business Capital StockThe total amount of plant, equipment, and other physical capital. Cash management billVery short maturity bills that the Treasury occasionally sells because its cash ![]() Certified Management Accountant (CMA)a professional designation in the area of management accounting that ClaimantA party to an explicit or implicit contract. ClaimantPerson or party making request for payment of benefits under the terms of an insurance policy. ComangerA bank that ranks just below a lead manager in a syndicated Eurocredit or international bond Committee, AIMR Performance Presentation Standards Implementation CommitteeThe Association for Investment management and Research (AIMR)'s Performance Presentation Standards Implementation Common stockThese are securities that represent equity ownership in a company. Common shares let an Common stockShares of ownership sold to the public. Common StockA financial security that represents an ownership claim on the common stockOwnership shares in a publicly held corporation. Common StockThat part of the capital stock of a corporation that carries voting rights and represents Common stock equivalentA convertible security that is traded like an equity issue because the optioned Common stock marketThe market for trading equities, not including preferred stock. Common stock/other equityValue of outstanding common shares at par, plus accumulated retained Common stock ratiosRatios that are designed to measure the relative claims of stockholders to earnings Company AcquisitionsAssets acquired to create money. May include plant, machinery and equipment, shares of another company etc. computer-aided manufacturing (CAM)the use of computers to control production processes through numerically computer integrated manufacturing (CIM)the integration of two or more flexible manufacturing systems through the use of a host computer and an information networking system Conflict between bondholders and stockholdersThese two groups may have interests in a corporation that Consigned stocksInventories owned by a company, but located on the premises contract manufactureran external party that has been granted an outsourcing contract to produce a part or component for an entity Convertible exchangeable preferred stockConvertible preferred stock that may be exchanged, at the Convertible preferred stockPreferred stock that can be converted into common stock at the option of the holder. Corporate acquisitionThe acquisition of one firm by anther firm. Corporate financial managementThe application of financial principals within a corporation to create and cost management system (CMS)a set of formal methods Cost of Common StockThe rate of return required by the investors in the common stock of cost of goods manufactured (CGM)the total cost of the Cost of manufactureThe cost of goods manufactured for subsequent sale. Cost of Preferred StockThe rate of return required by the investors in the preferred stock of Creative Acquisition AccountingThe allocation to expense of a greater portion of the price Cumulative preferred stockPreferred stock whose dividends accrue, should the issuer not make timely Debt capacityAbility to borrow. The amount a firm can borrow up to the point where the firm value no Debt CapacityAn assessment of ability and willingness to repay a loan from anticipated future cash flow or other sources. DemandAn amount desired, in the sense that people are willing and able to pay to obtain this amount. Always associated with a given price. Demand DepositA bank deposit that can be withdrawn on demand, such as a deposit in a checking account. Demand depositsChecking accounts that pay no interest and can be withdrawn upon demand. Demand line of creditA bank line of credit that enables a customer to borrow on a daily or on-demand basis. Demand LoanA loan which must be repaid in full on demand. Demand Management PolicyFiscal or monetary policy designed to influence aggregate demand for goods and services. Demand master notesShort-term securities that are repayable immediately upon the holder's demand. Demand-Pull InflationInflation whose initial cause is excess demand rather than cost increases. See also cost-push inflation. Demand shockAn event that affects the demand for goods in services in the economy. Departmental stocksThe informal and frequently unauthorized retention of excess inventory on the shop floor, which is used as buffer safety stock. design for manufacturability (DFM)a process that is part of the project management of a new product; concerned with finding optimal solutions to minimizing product failures Direct stock-purchase programsThe purchase by investors of securities directly from the issuer. Dividend yield (Stocks)Indicated yield represents annual dividends divided by current stock price. Earnings ManagementThe active manipulation of earnings toward a predetermined target. Earnings per share of common stockHow much profit a company made on each share of common stock this year. Employee stock fundA firm-sponsored program that enables employees to purchase shares of the firm's Employee stock ownership plan (ESOP)A company contributes to a trust fund that buys stock on behalf of Employee Stock Ownership Plan (ESOP)a profit-sharing compensation program in which investments are made in Employee Stock Ownership Plan (ESOP)A fund containing company stock and owned by employees, paid for by ongoing contributions by the employer. Excess CapacityUnused production capacity. Excess DemandA situation in which demand exceeds supply. Exchange of stockacquisition of another company by purchase of its stock in exchange for cash or shares. expected capacitya short-run concept that represents the flexible manufacturing system (FMS)a production system in which a single factory manufactures numerous variations Floor stocksLow-cost, high-usage inventory items stored near the shop floor, Group rotation managerA top-down manager who infers the phases of the business cycle and allocates Growth managerA money manager who seeks to buy stocks that are typically selling at relatively high P/E Growth stockCommon stock of a company that has an opportunity to invest money and earn more than the Heavenly Parachute Stock OptionA nonqualified stock option that allows a deceased option holder’s estate up to three years in which to exercise his or her Hedging demandsDemands for securities to hedge particular sources of consumption risk, beyond the usual Horizontal acquisitionMerger between two companies producing similar goods or services. Human capitalThe unique capabilities and expertise of individuals. ideal capacitysee theoretical capacity Incentive Stock OptionAn option to purchase company stock that is not taxable Income stockCommon stock with a high dividend yield and few profitable investment opportunities. Institute of Management Accountants (IMA)an organization composed of individuals interested in the field of management accounting; it coordinates the Certified management Investment managerAlso called a portfolio manager and money manager, the individual who manages a Just-in-time manufacturingThe term for several manufacturing innovations that just-in-time manufacturing systema production system that attempts to acquire components and produce inventory only as needed, to minimize product defects, and to Lead managerThe commercial or investment bank with the primary responsibility for organizing syndicated Letter stockPrivately placed common stock, so-called because the SEC requires a letter from the purchaser Listed stocksstocks that are traded on an exchange. Listed stocksstocks that are traded on an exchange. Make-to-stockA production scheduling system under which products are completed Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit. |