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A

AAA-Rating

ABS

Accession

Accession Letter

Account

Account Pledge

Accounting

Accruals

Acquisition

Acquisition Finance

Acquisition Group

Acquisition Investigation

Acquisition Review

Add-on-Transaktion

Adjusted Present Value-Ansatz

ADR

Advisory Board

Agent

Agio

Alignment

Alternative Dispute Resolution

American Depository Receipts

Amortization

Ancillary Agreement

Angel Investor

Annex

Annual Accounts

Annual Financial Statement

Anti-Dilution Clause

APV-Ansatz

Arbitration

Arbitration Clause

Arrangement Fee

Arranger

Asset

Asset Backed Securities

Asset Class

Asset Deal

Asset Finance

Asset Stripping

Attachment

Auction

Auction Process

Auction Sale

Audit

Audit Commitee

Auditor

Auditors Certificate

Availability Period

B

Backstop Facility

Bad Leaver

Basel II

Baselining

Basis Point

Beauty Contest

Benchmark

Best Efforts

Best Efforts Underwriting

Best Knowledge

Beta

Betriebsübergang

Bid

Bid Letter

Bidding Process

BIMBO

Binding Bid

Binding Offer

Black-out Period

Blue Chip

Board

Board of Directors

Boiler Plate Clause

Bond

Bookbuilding

Bookrunner

Borrower

BOT

Bottom Line

Break-up Fee

Breakage Costs

Bridge Financing

Bridge Loan

Bring-down

Bring-down Certificate

Bring-down Letter

Broken Funding Costs

Brutto(Entity)-Ansatz

Build-Operate-Transfer

Buller Repayment

Burn Rate

Business Angel

Business Judgment Rule

Business Plan

Business Unit

Buy-and-build

Buy-in Management Buy-out

Buy-out

Buy-side

C

Call oder Call Option

Cap

Capacity Option

CAPEX

Capital Distribution

Capital Employed

Capital Expenditures

Capital Gain

Capital Lease

Capital Stock

Capital under Management

Captive

Captive Company

Captive Fund

Captive Insurance Company

Carried Interest

Carve-out

Cash

Cash Flow

Cash Free - Dept Free

Catch-up

CDO

CEO

Certain Funds

Certificate of Good Standing

CFO

Change Management

Change of Control

Change of Control Clause

Chief Executive Officer

Chief Financial Officer

Chief Operating Officer

Chinese Wall

Choice of Forum Clause

Choice of Law Clause

Class

Clawback

Clearing

Closing

Closing Actions

Closing Conditions

Closing Date

Closing Deliveries

Club Deal

Co-Arranger

Co-Investment

Co-lead Manager

Co-sale-Recht

COB Rules

Collateral

Collateralized Debt Obligation

Collateralized Loan Obligation

Comfort Letter

Commitment Facility

Commitment Fee

Commitment Letter

Common Stock

Company Buy-back

Completion

Compliance

Compliance Certificate

Condition Precedent

Conduct of Business Rules

Confidential Undertaking

Confidentiality Agreement

Confirmatory Due Diligence

Conformed Copy

Consolidated Financial Statements

Consortium

Contractual Subordination

Contractual Trust Agreement

COO

Corporate Finance

Corporate Governance

Corporate Raider

Corporate Venture Capital

Corporation

Cost Coverage

Covenant

Credit Enhancement

Credit Facility

Cross Default

Cross-border Merger

CTA

Current Assets

Current Liabilities

Current Ratio

D

Data Room

Data Room Index

DCF-Verfahren

De Minimis

Debenture

Debt

Debt Capacity

Debt Pushdown

Debt-to-EBITDA

Debt-to-Equity Swap

Deductible

Deemed Knowledge

Default

Default Margin

Defeasance

Deferred Compensation

Deffered Purchase Price

Delisting

Depreciation

Dilution

Direct Public Offering

Director

Disclaimer

Disclosure

Disclosure Exhibits

Disclosure Letter

Disclosure Schedules

Discounted Cash Flow

Discounted Cash Flow-Verfahren

Distressed Debt

Divestiture

Dormant Company

Downstream Merger

DPO

Drag-along-Recht

Drawdown

Drawdown Period

Drill Down

Dual Listing

Dual Track

Due Diligence

Due Diligence Report

E

Early-stage Financing

Earn-out

EBIT

EBITDA

EBT

Effective Date

Enclosure

Enterprise Value

Environmental Due Diligence

Environmental Indemnity

Equity

Equity Commitment

Equity Financing

Equity Kicker

Equity Sponsor

Equity Value

Escrow

Escrow Account

Escrow Agent

Escrow Agreement

Escrow Amount

Event of Default

Exclusivity

Execution Copy

Exhibit

Exit

F

Facility

Facility Agent

Factoring

Fairness Opinion

Fee Letter

Financial Assistance

Financial Covenants

Financial Debt

Financial Due Diligence

Financial Investor

Financial Round

Financial Statements

Financing-out

First Demand Guarantee

Fixed Assets

Flow-to-Equity

Framework Agreement

Free Cash Flow

Free Float

Freeze-out

Fremdfinanzierte Übernahme

Friends-and-Family-Programm

Fund

Fundraising

Fusion

G

GAAP

GDR

Gearing

General Partner

Generally Accepted Accounting Principles

Global Coordinator

Going Concern-Basis

Going Private

Going Public

Good Leaver

Goodwill

Governing Law

Grace Period

Greemail

Greenshoe

Gross-up Clause

Guarantee on First Demand

Guarantor

Gun Jumping

H

Hard Underwriting

Heads of Agreement

Hedge Counterparty

Hedge Fund

Hedging

Hedging Agreement

Herfindahl-Hirschman Index

Hive-down

Hockey Stick

Hold-back

HoldCo

Holding Company

Hostile Takeover

Hurt Money

I

IAS

ICC Arbitration

IFRS

IM

Inceditor Agreement

Increased Cost Clause

Incubator

Indebtedness

Indemnity

Indicative Bid

Indicative Offer

Information Covenants

Information Memorandum

Information Undertakings

Initial Public Offering

Insider

Insider Trading

Insourcing

Institutional Investor

Intangible Assets

Intellectual Property

Intercreditor Agreement

Interest Margin

Internal Rate of Return

International Accounting Standards

International Financial Reporting Standards

International Securities Identification

Investment Committee

Investment Grade

Investment Manager

Investmentbank

Investor Relations

IPO

IRR

ISIN

Issuer

J

Joint and Several Liability

Joint Venture

Junior Debt

K

Key Account

Key Account Management

Key Performance Indicator

Kickback

Konsolidierungswettbewerb

KPI

L

Later-stage Financing

LBO

LC

Lead Arranger

Lead Investor

Leaver Scheme

Legal Due Diligence

Legal Opinion

Letter of Comfort

Letter of Credit

Letter of Intent

Leverage

Leveraged Buy-out

Liabilities

Lien

Limitation Language

Limited Company

Limited Partner

Limited Partnership

Liquidation Preference

Listing

Listing Particulars

LMA

LMA Loan Agreement

Loan Market Association

Lock-up Agreement

Lock-up Period

LoI

Loss Carry Forward

Ltd.

M

M&A

MAC

MAC Clause

MAE

Majority Banks - Majority Lenders

Management Accounts

Management Buy-in

Management Buy-Out

Management Discussion and Analysis

Management Fee

Management Interviews

Management Letter

Management Participation

Management Presentation

Manager

Managing Underwriter

Mandated Lead Arranger

Mandatory Prepayment

Margin

Margin Ratchet

Market Abuse

Market Cap

Market Capitalization

Market Disruption

Market Maker

Market-Flex Clause

Master Agreement

Material Adverse Change

Material Adverse Effect

Material Adverse Event

Materiality Qualifier

MBI

MBO

MD&A

Mediation Clause

Memorandum of Understanding

Merger

Merger Clearance

Merger Control

Mergers & Acquisitions

Mid Cap

Milestones

MoU

Multiple-Bewertung

N

N/A

NDA

Nearshoring

Net Assets

Net Debt

Net Equity

Net Income

Net Present Value

NewCo

Non Disclosure Agreement

NPV

O

ODD

Offer

Offshoring

Operating Cash Flow

Operating Profit

Ordinary Course of Business

Outsourcing

P

P/E-Ratio

P&L

PAC Man Defence

Parent

Parent Guarantee

Payment-in-Kind

Penalty

Percentage of Completion

Pipeline

Pitch

PMO

Poison Pill

Portfolio

Portfolio Company

Post Merger Integration

PPP

Pre Acquisition Audit

Pre-emptive right

Pre-emptive Subscription Right

Preferred Bidder

Preferred Stock

Preliminary Bid

Prepayment

Present Value

Price-Earning-Ratio

Private Equity

Private Equity Firm

Private Equity Fund

Private Limited Company

Private M&A

Private Placement

Process Letter

Profit & Loss Pooling Agreement

Profit & Loss Statement

Provisions

Public M&A

Public Offer

Public-private-Partnership

Public-to-Private

Put Option

Q

Q&A

Questions & Answers

R

Rating

Recapitalization

Receivables

Red Flag Report

REIT

Representations & Warranties

Reps

Resolution

Restructuring

Retainer

Return on Capital Employed

Return on Equity

Return on Investment

Reverse Engineering

Reverse Takeover

Right of First Refusal

Risk Adjusted Rate

Risk Management

RoCE

RoE

S

Sale and Lease-back

Sale and Purchase-Agreement

Schedules

Scope Creep

Screening

Second Stage Funding

Seed Capital

Sell-side

Senior Debt

Service Level Agreement

Share

Share Deal

Share Purchase Agreement

Shareholder

Shareholder Loan

Shareholder Value

Shareholder's Agreement

Shelf Company

Side Letter

Signing

Site Visit

SPA

Special Purpose Vehicle

Spin-off

Split-off

Split-up

Sponsor

Spread

SPV

Squeeze-out

Stakeholder

Stakeholder Value

Staple Financing

Start-up

Steering Committee

Step-up

Strategic Investment

Strategic Investor

Success Fee

Sweet Equity

T

Tag-along-Recht

Tagible Assets

Takeover

Target

Tax Assessment

Tax Due Diligence

Tax Gross-up

Tax Haven

Tax Indemnity

Tax Shield

Teaser

Tender Offer

Term Sheet

Thin Capitalization

Tombstone

Top Line

Track Record

Trade Payables

Trade Receivables

Trade Sale

Trading Multiples

Transaction Fee

Transaction Multiples

Transaction Service Agreement

Transition Agreement

Transitional Services Agreement

Treshold

Triangular Merger

Triple A-Rating

Trouble Management

Trust

Trustee

TSA

Turnaround

U

Umbrella Clause

Undertaking

Unfriendly Takeover

Unternehmenskooperation

Upstream Guarantee

Upstream Merger

Upstream-Darlehen

US-GAAP

V

Valuation

VC

VDR

Vendor Assist

Vendor Assist Products

Vendor Due Diligence

Vendor Loan

Venture Capital

Venture Capital Firm

Venture Capital Fund

Virtual Data Room

W

WACC

Weighted Average Cost of Capital

White Knight

Working Capital

Workstream