The M&A Lawyer

AUGUST 25, 2015

Article 1: Definitions. Article 1 of most SPAs provides an alphabetical list of definitions of important (usually capitalized) terms used throughout the agreement. These definitions do not function as stand-alone terms and conditions but are instead incorporated into other operative provisions throughout the contract.

Stock 130

Stock M&A Government Mergers and Acquisitions 130

Wall Street Mojo

JANUARY 17, 2024

Statement of Cash Flows Definition A Statement of Cash Flow is an accounting document that tracks the incoming and outgoing cash and cash equivalents from a business. It helps identify the availability of liquid funds with the organization in a particular accounting period.

Accountant 98

Accountant Finance Finance Profitability 98

OfficeHours

JUNE 12, 2023

Develop a strong foundation of financial knowledge Private equity firms typically look for candidates with a strong understanding of finance and accounting principles. This includes questions related to LBO modeling, multiples valuation, and basic accounting / financial statement analysis.

Private Equity 147

Private Equity Equities Investment Valuation 147

Peak Frameworks

JULY 19, 2023

Overheads also significantly impact financial statements, shaping key ratios that investors and creditors closely watch. Cloud-based accounting software and AI-powered cost analysis tools enable businesses to monitor these costs in real-time, gain insights into cost trends, and make proactive cost management decisions.

Business 52

Business Profitability Management Utilities 52

The M&A Lawyer

SEPTEMBER 8, 2015

Reps and warranties as a whole can be quite lengthy, often comprising from 15 to 30 pages of a transaction agreement and more still when you include the text incorporated by reference from the agreement’s Definitions section. financial statements. accounts receivable and accounts payable. subsidiaries.

M&A 130

M&A Insurance Financial Statement Negotiation 130

OfficeHours

JUNE 6, 2023

T he most important skill for a private equity junior is financial modeling. Mastering financial modeling techniques and demonstrating proficiency in valuation methods, cash flow analysis, and financial statement analysis are critical skills for private equity professionals. investment banking, private equity , VC, etc.)

Private Equity 147

Private Equity Equities Financial Modeling Financial Models 147

Wall Street Mojo

JANUARY 16, 2024

Simply put, it is the difference in taxes that arises when taxes due in one of the accounting period are either not paid or overpaid. Interest accrued Interest Accrued Accrued Interest is the unsettled interest amount which is either earned by the company or which is payable by the company within the same accounting period.

Accountant 98

Accountant Financial Modeling Financial Models Investment 98

Francine Way

JULY 12, 2017

Essentially, it is a way to value a company based on cash generated from operation, taking into account all major expenses. Once the extraordinary, unusual, non-recurring items are identified, the next (2nd) step is to have them added back / removed from the historical income statement to normalize the financial statement.

Discounted Cash Flow 130

Discounted Cash Flow Valuation M&A DCF 130

Cooley M&A

JUNE 24, 2020

As previously reported in this Cooley PubCo post , on May 21, the SEC adopted final amendments to the financial disclosure requirements for the acquisition and disposition of businesses. Eliminating the need to obtain this relief from the SEC will save buyers time and legal and accounting expense.

Financial Statement 40

Financial Statement Acquisitions Business IT 40

Wall Street Mojo

JANUARY 16, 2024

What Is Reconciliation Statement? A reconciliation statement refers to the banking summary prepared by the banks to list down the bank’s account balances and compare the same with their internal records. Preparing reconciliation statements is a significant task for any company as it helps them manage the business finances well.

Accountant 52

Accountant Banking Bank Financial Modeling 52

How2Exit

SEPTEMBER 2, 2024

Cian O'Toole : Cian O'Toole is an accomplished chartered accountant with substantial expertise in mergers and acquisitions. The Importance of Financial Health and Due Diligence in M&A One of the most critical aspects discussed in the podcast is the financial health of the companies targeted for acquisition.

Acquisitions 130

Acquisitions M&A Mergers and Acquisitions Book-building 130

Wall Street Mojo

JANUARY 16, 2024

Financial Modeling & Valuation Courses Bundle (25+ Hours Video Series) –>> If you want to learn Financial Modeling & Valuation professionally , then do check this ​ Financial Modeling & Valuation Course Bundle ​ ( 25+ hours of video tutorials with step by step McDonald’s Financial Model ).

Corporation 98

Corporation Profitability Financial Modeling Financial Models 98

Razorpay

NOVEMBER 19, 2024

In business transactions, understanding the distinctions between credit and debit notes is crucial for accurate financial management. Both documents play significant roles in accounting but serve different purposes and are used in different scenarios. Decreases the accounts receivable of the seller. What Is a Debit Note?

Accountant 40

Accountant Debt Business Sale 40

Cooley M&A

JULY 28, 2022

The parties agree on a fixed price by referencing a set of agreed historical accounts – this is typically the last set of audited financial statements, but sometimes they’re unaudited management accounts or a set of accounts prepared specifically for these purposes –referred to as “ locked-box accounts.”

M&A 59

M&A Debt Accountant Business 59

Wall Street Mojo

FEBRUARY 8, 2024

They maybe the payment made at regular intervals to an escrow account, cost of inspection or home renovation, any appraisal fees, fees to the attorney, tax on property etc. But here, another crucial point to understand that if the copayment is high, it will definitely lower the premium, but the basic reason of insurance will take a backseat.

Insurance 98

Insurance Medical Financial Modeling Financial Models 98

Wall Street Mojo

JANUARY 18, 2024

Payroll Definition Payroll is an entity’s financial list of the total number of employees working with it during the period and the amount paid to them in the form of the net pay comprising the salary, wages, bonuses, commissions, deductions, various perquisites, and similar other benefits, for a particular period of the time.

Financial Modeling 52

Financial Modeling Financial Models Accountant Insurance 52

Sun Acquisitions

FEBRUARY 26, 2024

A better definition can be seen on this website: [link] When considering selling, it is best to hire a broker for a business valuation, since they are skilled at calculating SDE and have knowledge of current industry multiples. Has the business been optimized for sale? Buyers value turn-key businesses.

Business 52

Business Mergers and Acquisitions Broker Financial Statement 52

Cooley M&A

MAY 23, 2024

Often, the cost of the retention is split 50/50 between the buyer and the seller, with the definitive agreement providing for a seller indemnification escrow and a buyer deductible each equaling 50% of the retention. This claim activity may reflect the lack of highly scrutinized financial statements in these deals.

Insurance 52

Insurance M&A Underwriting Financial Statement 52

Peak Frameworks

JUNE 29, 2023

They differ based on their tax and accounting treatment. Expenses are included on the income statement and reduce a company's net income. Capital expenditures are investments into long-term assets and appear on the cash flow statement. Expenses are deducted from revenues on the income statement to determine net income.

Capital 52

Capital Utilities Investment Banking Business 52

Wall Street Mojo

JANUARY 18, 2024

Certificate of Deposit (CD) Definition A certificate of deposit (CD) is an investment instrument mostly issued by banks, requiring investors to lock in funds for a fixed term to earn high returns. Table of contents Certificate of Deposit (CD) Definition Certificate of Deposit Explained History Features Types Examples What is Negotiable CD?

Financial Institution 52

Financial Institution Accountant Banking Bank 52

Wall Street Mojo

JANUARY 4, 2024

The definition emphasizes its integral and mandatory role in the audit process, serving as widely accepted evidence between the auditor and clients in case of disputes or unclear clauses. Written representation: The letter includes written representations from management, safeguarding company assets, and confidential statements.

Financial Statement 52

Financial Statement Accountant IT Banking 52

M&A Leadership Council

AUGUST 7, 2024

When the parties are ready to go forward and to set a tentative price and structure for the deal, the buyer should engage attorneys and accountants to conduct a more thorough study of the company to be acquired. 1 Footnote The definition of auditor independence is found in Title 17, Chapter II, Part 210, Section 210.2-01, 01, [link].

IT 52

IT Mergers and Acquisitions M&A Acquisitions 52

M&A Leadership Council

JUNE 14, 2023

When the parties are ready to go forward and to set a tentative price and structure for the deal, the buyer should engage attorneys and accountants to conduct a more thorough study of the company to be acquired. 1 Footnote The definition of auditor independence is found in Title 17, Chapter II, Part 210, Section 210.2-01, 01, [link].

IT 52

IT Mergers and Acquisitions M&A Acquisitions 52

Wall Street Mojo

JANUARY 4, 2024

Cost Allocation Definition Cost allocation is the method of identifying as well as assigning the elements of cost to each cost object, such as a product or a department for which cost is to be allocated, based on an appropriate cost driver, which serves as a base for allocation of the elements of the cost.

Financial Modeling 52

Financial Modeling Financial Models Profitability Valuation 52

Cooley M&A

OCTOBER 25, 2018

dividends, distributions, transaction costs) in the period from the date of the financial statements to closing. dividends, distributions, transaction costs) in the period from the date of the financial statements to closing. Closing financial statements. Completion accounts. You say… (UK).

M&A 40

M&A Mergers and Acquisitions Financial Statement Government 40

Mergers and Inquisitions

MAY 29, 2024

Project Finance Definition: “Project Finance” refers to acquisitions, debt/equity financings, and new developments of capital-intensive infrastructure assets that provide essential utilities and services. In riskier verticals, such as mining, the required DSCR is much higher to account for the added risk of commodity prices.

Corporate Finance 59

Corporate Finance Financial Modeling Financial Models Finance 59

Mergers and Inquisitions

JULY 19, 2023

I’ll answer both questions here, but I want to start with a few definitions: What is a Long-Only Hedge Fund? Think: a deep review of companies’ financial statements, 3-statement models , and DCF-based valuations. The main difference is that long-only asset management firms test you on broader but shallower knowledge.

Funds 52

Funds Asset Management Management Equities 52

Midaxo

APRIL 25, 2023

You may also need to engage external advisors, such as accountants, lawyers, or consultants, for specialized expertise. Develop a due diligence checklist : Create a comprehensive checklist that covers all relevant aspects of the due diligence process, including financial, operational, legal, and cultural aspects.

M&A 130

M&A Consulting Mergers and Acquisitions Valuation 130

Mergers and Inquisitions

MARCH 8, 2023

Commodity Hedge Fund Definition: A commodity hedge fund buys and sells futures contracts and other derivatives based on mining, energy, power, and agricultural products and earns profits via fundamental and technical analysis; the trading may be systematic, discretionary, or both. appeared first on Mergers & Inquisitions.

Funds 119

Funds Finance Finance Trading 119

Cleary M&A and Corporate Governance Watch

OCTOBER 4, 2023

In the event of an accounting restatement, companies are required to recover any erroneously awarded compensation “reasonably promptly.” [5] companies, the definition of “executive officer” for purposes of the Clawback Rules is modeled after the definition of “officer” under Section 16 of the Exchange Act (“Section 16”). [11]

IT 59

IT Accountant Stock Equities 59

Wall Street Mojo

JANUARY 17, 2024

The financial institution who are the market maker of the swap, execute it in exchange for a fee. Interest rate swap accounting is often used for speculation and has also been attracting fixed income groups because it shows the expectation of the market regarding interest rates. Recommended Articles Guide to what is Interest Rate Swap.

Financial Institution 91

Financial Institution Banking Bank Financial Modeling 91

Wall Street Mojo

JANUARY 16, 2024

Calculating this total or average cost of labor is an important responsibility of all accounting and finance professionals. Unlock the art of financial modeling and valuation with a comprehensive course covering McDonald’s forecast methodologies, advanced valuation techniques, and financial statements.

Financial Modeling 52

Financial Modeling Financial Models Manufacturing Management 52

GillAgency

FEBRUARY 10, 2022

Financial Role You will need to have very clean books, records and financials as well as a bullet-proof valuation of your business – the purchase price. As such, your accountant or CFO has to be part of the exit team. If you cannot divulge the sale to your CFO or accountant, consider hiring an external accountant.

Business 52

Business Sale Broker IT 52

The M&A Lawyer

AUGUST 31, 2015

Article 1: Definitions. Article 1 of most APAs provides an alphabetical list of definitions of important (usually capitalized) terms used throughout the agreement. These definitions do not function as stand-alone terms and conditions but are instead incorporated into other operative provisions throughout the contract.

M&A 130

M&A Government Business Sale 130

Bronte Capital

MAY 21, 2021

In this situation it is particularly important that the judgements required for accounting and measurement purposes are not influenced by considerations that are not appropriate. The Financial Statement Risk In financial year 2020, lease receivables from finance leases amounted to EUR 5,636.3 Lease receivables’.

Financial Statement 100

Financial Statement Management Accountant Risk Assessment 100

Cooley M&A

JANUARY 22, 2021

Fortunately, in May 2020, the SEC adopted amendments to the financial disclosure requirements that alleviated some of the burden for public company buyers in those transactions by permitting the use of abbreviated financial statements without the need to seek exemptive relief, as discussed in more detail in our previous blog post.

M&A 40

M&A Mergers and Acquisitions Collaboration Mergers 40

Lake Country Advisors

MARCH 21, 2024

Therefore, maintaining compliance with transfer pricing regulations is not just about avoiding penalties; it’s also about ensuring the integrity of financial statements and tax filings. This tax is typically triggered when a company re-domiciles or shifts its tax residence or when assets are moved out of a country.

Sale 52

Sale Business Capital Profitability 52