pari passu
101Shares outstanding — are common shares that have been authorized, issued, and purchased by investors. They have voting rights and represent ownership in the corporation by the person or institution that holds the shares. They should be distinguished from treasury… …
102Minority interest — (also known as Non controlling interest) in business is an accounting concept that refers to the portion of a subsidiary corporation s stock that is not owned by the parent corporation. The magnitude of the minority interest in the subsidiary… …
103Distressed securities — are securities of companies or government entities that are either already in default, under bankruptcy protection, or in distress and heading toward such a condition. The most common distressed securities are bonds and bank debt. While there is… …
104Seniority (financial) — In finance, seniority refers to the order of repayment in the event of bankruptcy. Senior debt must be repaid before subordinated debt is repaid. Bonds that have the same seniority in a company s capital structure are described as being pari… …
105Greenshoe — A greenshoe (sometimes green shoe ), legally called an over allotment option (the only way it can be referred to in a prospectus), gives underwriters the right to sell additional shares in a registered securities offering at the offering price,… …
106Tranche — In structured finance, a tranche (misspelled as traunch or traunche) is one of a number of related securities offered as part of the same transaction. The word tranche is French for slice, section, series, or portion. In the financial sense of… …
107Terminal value (finance) — This article is about finance concept. For other uses, see Terminal value (disambiguation). In finance, the terminal value (continuing value or horizon value) of a security is the present value at a future point in time of all future cash flows… …
108Market value added — (MVA) is the difference between the current market value of a firm and the capital contributed by investors. If MVA is positive, the firm has added value. If it is negative, the firm has destroyed value. The amount of value added needs to be… …
109Business valuation — is a process and a set of procedures used to estimate the economic value of an owner’s interest in a business. Valuation is used by financial market participants to determine the price they are willing to pay or receive to consummate a sale of a… …
110Financial modeling — is the task of building an abstract representation (a model) of a financial decision making situation.[1] This is a mathematical model designed to represent (a simplified version of) the performance of a financial asset or a portfolio, of a… …
