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Office Overview
Dictionary of M&A terms
MSCB
NDA
LBO
Letter of Opinion
Letter of Intent (LOI)
Primary information
Insider trading
Business transfers
Non-gainful trading
Golden shares
Parent company
Kabushiki Kaisha
Demerger
Repurchase clauses
Share transfer
Share value
Share exchange
Share acquisition
Share transfers
Share transfer
Share splits
Specified companies with shareholdings
Shareholder agreements
Return on equity
General meetings of shareholders
Shareholder derivative actions
Simplified reorganisations
Auditing firms
Mergers
Flexible merger consideration
Merger and conversion law
Corporate overview statement
Corporate restructuring funds
Expected return
Expected rate of return
Basic agreement
Basic agreement
Economies of scale
Rescue M&A
Absorption mergers
Absorption-type demerger
Non-competition obligations
Competition strategies
Veto rights
Veto shares
Vault shares
Voting rights
Shares with restricted voting rights
Business alliances
Crown Jewels
Contingent liabilities
Business improvement plan
Management rights
Management resources
Business succession law
Principles of business decisions
Continuing ownership obligations
Settlement of accounts
Present value
Underlying asset value
Withholding at source
Impairment value
Investment in kind
Grant merger
Subsidiaries
International Financial Reporting Standards
Conglomerate type
Corporate governance
Going private
Row S
Final Agreement
Final contract
Insolvency
Fraud
Pre-emptive two-step offers
Triangular merger
Industrial Revitalisation Special Measures Law
Basic Notice on Property Valuation
Financial due diligence
Asset valuation
System due diligence (system DD)
Private rehabilitation
Control premium
Cost of capital
Shares with put option
Shares with put option
Confidentiality agreements
Major shareholders
Class shares
Securities and Exchange Surveillance Commission
Minority shareholders
Scorched earth operations
Share subscription rights
Newly-established merger
Newly established demerger
Succession outside the family
Intra-family succession
Trust-type rights plans
Net assets at market value
Market value
Time value
Business value
Business succession
Business transfer
Treasury shares
Advance warning rights plans
Substantial
Substantial
Net asset value method
Net asset method
Jewish Dentists
Board of directors approving transfer
Transfer tax
Restricted transferable shares
Restricted transfer company
Personnel succession
Personnel divestments
Vertical
Horizontal
Strategic buyers
Suicide pill
Success fees
Normal revenue
Growth strategies
Latent shares
Selection and concentration
Tax-qualified corporate restructuring
Tax-qualified companies
Duty of care
Class shares subject to wholly call
Return on assets
Inheritance
Inheritance tax assessment
Relative method
Reorganisation taxation
Other
Allowance for retirement benefits
Retirement income
Retirement income tax
Large shareholding reports
Witness
collateral value
Third-party allotment
Second company method
Representation proceedings
Commencement fee
Intermediate corporation
SME Financing Facilitation Act
SME Reconstruction Support Council
Excess profitability
Excess earning capacity
Affiliation advisory contracts
Qualified reorganisation
Timely disclosure
Hostile takeover
Disclosure
Exit
Debt-handling takeover defences
Investment banks
Investment limited partnerships
Investment funds
Special resolution
Tokumei Kumiai
Specified companies with land holdings
Exclusive negotiating rights
Names and lines of business
Internal control
Binomial model
Bidding method
Law on annual purchases
Goodwill (goodwill)
rows and columns
Dividend income
Knight on a white horse
Bankruptcy law
Potentially bankrupt companies
Economies of scope
Takeovers
Acquisition audits
Takeover funds
Takeover defences
Buy-sell processing methods
Valuation
Purchase Method
Largest shareholder
Non-qualifying reorganisations
Confidentiality agreements
Representations and warranties
Fairness Opinion
Ordinary shares
Physical succession
Physical division
Split-off type demerger
Demerger demerger
Separate taxation
Privatisation
Pre-packaged civil rehabilitation
Proxy fights
Bearhug
Law firms
Vendor due diligence
Venture capital
BetaJurisprudence of denial of legal personality
Legal rehabilitation
Legal due diligence
Legal DD
White knighting
Intrinsic value
Book value succession method
Off-balance sheet liabilities
Volatility
Poison pill
rows and columns
Management buyout
Management interviews
Mandate
Market approach
Deemed dividend
Civil Rehabilitation Act
Civil law partnerships
Non-voting shares
Tax-free amortisation
Risk-free interest rate
Nominal shares
main deal
Mega Deal
Mezzanine
holding company
Equity pooling method
Equity method
Monte Carlo method
Ya bank
Shares with rights to elect directors and officers
Directors’ retirement benefits
Securities filings
Annual Securities Report
Friendly takeover
Preferred shares
Preferential negotiating rights
Favorable issue
Unocal criteria
European option
A, B, C, D, E, F, G
Rights plan
Conflict of interest
Risk-free rate
Risk premium
Reschedule
Retainer fees
Abbreviated reorganisation (abbreviated merger)
Liquidity discount
Progressive tax rate
Comparable company method
Comparable Transaction Comparison Method
Rep and Warranty
Subordinated loan
Leverage effect
Leveraged buy-out
Leblon basis
Consolidation
Consolidation adjustment account
Joint and several guarantees
Lehmann method
Lock-up
Ronald Perelman
Long list
Loan-to-value
Japanese line
Warrants
Discount rate