buyout, n. The purchase of all or a controlling percentage of the assets or shares of a business. Cf. MERGER(8). — buy out, vb. leveraged buyout. The purchase of a publicly held corporation’s outstanding stock by its management or outside investors, financed mainly with funds borrowed from investment bankers or brokers and usu. secured by […]
leveraged buyout 借款购股；杠杆购股 这是由上市公司的管理层或场外投资者收购该公司发行在外的股票〔outstanding stock〕的交易。其收购资金主要是借自投资银行或经纪人，通常以该公司的资产为担保并以公司资产的未来收益和销售收入进行偿还。
The purchase of a publicly held corporation’s outstanding stock by its management or outside investors, financed mainly with funds borrowed from investment bankers or brokers and usu. secured by the corporation’s assets. — Abbr. LBO. [Cases: Corporations 116. C.J.S. Corporations §§ 233–240, 242.]
earnings per share. Corporations. A measure of corporate value by which the corporation’s net income is divided by the number of outstanding shares of common stock. • Investors benefit from calculating a corporation’s earnings per share, because it helps the investor determine the fair market value of the corporation’s stock. — Abbr. EPS. fully diluted
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redemption, n. 1. The act or an instance of reclaiming or regaining possession by paying a specific price. [Cases: Secured Transactions 241. C.J.S. Secured Transactions § 184.] 2. Bankruptcy. A debtor’s right to repurchase property from a buyer who obtained the property at a forced sale initiated by a creditor. [Cases: Bankruptcy 3034. C.J.S. Bankruptcy
Corporations. A measure of corporate value by which the corporation’s net income is divided by the number of outstanding shares of common stock. • Investors benefit from calculating a corporation’s earnings per share, because it helps the investor determine the fair market value of the corporation’s stock. — Abbr. EPS.
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cash flow. 1. The movement of cash through a business, as a measure of profitability or liquidity. 2. The cash generated from a business or transaction. 3. Cash receipts minus cash disbursements for a given period. — Sometimes written cashflow. cash flow per common share. The cash flow from operations minus preferred stock dividends, divided
shareholder. One who owns or holds a share or shares in a company, esp. a corporation. — Also termed shareowner; (in a corporation) stockholder. [Cases: Corporations 170. C.J.S. Corporations §§ 305, 308–309, 312, 314, 317.] controlling shareholder. A shareholder who is in a position to influence the corporation’s activities because the shareholder either owns a
A corporation’s net income — assuming that all convertible securities had been transferred to common equity and all stock options had been exercised — divided by the number of shares of the corporation’s outstanding common stock.
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hypothec (hI-poth-ek or hi-).Civil law. A mortgage given to a creditor on property to secure a debt; HYPOTHECA. landlord’s hypothec. Scots law. The lessor’s right of security for rent in articles, furniture, and equipment (other than tools of the tenant’s trade) that the tenant brought onto the leased premises. • Unlike the English remedy of