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The Book of Jargon®Global Mergers & Acquisitions

An interactive glossary of acronyms, slang, and industry terminology.

The Book of Jargon® – Global Mergers & Acquisitions is one in a series of practice area and industry-specific glossaries published by Latham & Watkins.

The definitions provide an introduction to each term and may raise complex legal issues on which specific legal advice is required. The terms are also subject to change as applicable laws and customary practice evolve.

This glossary is intended to provide an introduction to the legal and business terms often encountered in structuring, negotiating, and executing mergers, acquisitions, and dispositions in countries around the world. It addresses both corporate and private equity sponsor terminology.

Included are key M&A terms for the United States, the United Kingdom, France, Germany, Hong Kong, Italy, Qatar, Russia, Saudi Arabia, Singapore, Spain, and the United Arab Emirates.

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The information contained herein is not legal advice and should not be construed as such.

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Control Premium,67 Plan,100 Day Plan,13e-3 Deal,13e-3 Transaction,1933 Act,1934 Act,2.4 Announcement,2.7 Announcement,2030 Vision,28 Day Rule,280G,280G Gross Up,‘33 Act,338(h)(10),409A,363 Sale,‘34 Act,800 lb Gorilla,A/B Capital Structure,A/B Structure,ABI,Above the Line,Acceleration,Accordo di Ristrutturazione,Accretion/Dilution Analysis,Accretive,Accrual,Accrued Interest,AcquiCo,Acquired Person,Acquirer,Acquiring Person,Acquisition,Acquisition Agreement,Acquisition Consideration,Acquisition Facility,Acquisition Line,Acquisition Proposal,ACRA,Acrylic,Acting In Concert,Activist Investor,Add-on Facility,Add-on-Transaction,Administrador Concursal,Administration,Administrator,Admission and Disclosure Standards,ADR,Advance Notice Bylaw,Advisory Board,B Reorg,Back-End Merger,Backstop Facility,Back-to-Back Confidentiality Agreement,Back-to-Back Financing,Bad Leaver,BaFin (Bundesanstalt für Finanzaufsicht),Balance Sheet,Bank Guarantee,Bank Levy,Bankability,Bank-Bridge Structure,Banker Book,Bank-Only Deal,Bankruptcy,Bankruptcy Code,Bankruptcy Remote Vehicle,Base Case Model,Base Rate,Basis Point,Basket,BCD,Bear Hug,Bear Market,Beauty Contest,Beauty Parade,Bed Bug Letter,Below the Line,Beneficial Owner,Best and Final Bid,Best Efforts,Best Endeavors,Best Knowledge,Best Practices,Bet the Company,Bible,Bid,Bid Conditions,Bid Process Letter,Bidco,Bidder,Bidder Group,Bidding Contest,Bifurcated Reverse Termination Fee,BIMBO,Binding Bid,Binding Offer,Blank Check Preferred Stock,Blocker Vehicle,Blocking Right,Blue Book,Board,Board Book,Board of Directors,Board Recommendation,Boilerplate,Boilerplate Language,Bona Fide,Bona Vacantia,Bond,Book Value,Books Closure Date (BCD),Boot,Borrower,Borsa Italiana S.p.A.,Bottom Line,Bought Deal,bps,Branch,Breakage Costs,Break-Up Fee,Bridge,Bridge Facility,Bridge Facility Term Sheet,Bridge Financing,Bridge Loan,Bring Down,Bring Down Letter,Broadridge,Bucket,Bull Market,Bullet Loan,Bullet Maturity,Bullet Payment,Bump,Burden Shift,Business Combination,Business Combination Statute,Business Judgment Rule,Business MAC,Business MAE,Business Plan,Business Trust,Butterfly Merger,Buy and Build,Buy-Back,Buyer,Buyer’s Market,Buy-In Management Buyout,Buy-Out,Buy-Side,Bylaws,C Corporation,C in C,C of C,C Reorg,Cabinet (UAE),CAC 40,CAGR,Calcs,Call,Call Option,Cap,Capex,Capital Call,Capital Duty,Capital Expenditures,Capital Gains Tax,Capital Markets,Capital Stock,Capital Structure,Capped,Carrez Amendement,Carried Interest,Carry,Carry-Over Basis,Carve-Out Provision,Carve-Out Transaction,Cash Box Placing,Cash Confirmation,Cash Election,Cash Equivalent,Cash Flow Statement,Cash Free/Debt Free,Cash Management,Cash Merger,Cash Pooling,Catalist,CBs,CCL,CCS,Cede & Co.,Central Depository (Pte) Limited (CDP),Centre of Main Interests,CEO,Certain Funds,Certificate of Good Standing,Certificate of Incorporation,Certificate of Merger,Certificate of Title,Certificated,Cessation des Paiements,CFC,CFIUS,CFO,CGT,Chain Principle,Chain Principle Bid,Change in Board Recommendation,Change of Control,Chapter 11,Charasse Amendement,Charter,Chilling a Sale,CIC,CIM,Circular,City,City Code,Civil Code (UAE),Class,Class of Shares,Class Voting,Classified Board,Clean Room,Clean Team,Clearstream,Close,Closing,Closing Accounts,Closing Actions,Closing Condition,Closing Confirmation,Closing Date,Closing Dinner,Closing Memorandum,Closing Set,Club Deal,CMA,CML,COC,Coercive,Coffin,Co-Invest,Cold Comfort Letter,Cold Shoulder,Co-Lead Manager,Collar,Combination,Combination Agreement,Comfort Letter,COMI,COMI Shift,Comisión Nacional de la Competencia (CNC),Commencement Date,Commercial Code (UAE),Commercial Companies Law of Qatar,Commercial Registration,Commitment Fee,Commitment Letter,Commitment Papers,Committed Financing,Committee on Foreign Investment in the United States (CFIUS),Common Stock,Companies Act,Companies House,Company Voluntary Arrangement,Comparable Company Analysis,Competing Bid,Competing Bidder,Competition and Markets Authority,Competition Commission,Competition Commission of Singapore,Completion,Con Edison Provisions,Concert Party,Concordato Preventivo,Concurso de Acreedores,Condition Precedent,Conduit,Confi,Confidential Information Memorandum,Confidentiality Agreement,Confidentiality Undertaking,Confirmatory Due Diligence,Conformed Copy,Connected Adviser,Consent Solicitation,Consob,Consolidated Financial Act,Constituent Documents,Constitution (UAE),Constitutional Documents,Contingent Consideration,Contingent Value Right,Contribution Analysis,Controlled Company,Controlled Foreign Company,Controlled Foreign Corporation,Controlling Shareholder,Conversion Price,Conversion Rate,Convertible,Convertible Preference Shares,Convertible Preferred Equity Certificate,Convertible Preferred Stock,Converts,Corporate Benefit,Corporate Governance Activist,Corporate Governance Code,Corporate Governance Expert (Specialist),Co-Sale,Cost Coverage,Cost of Capital,Cost of Debt,Cost of Equity,Cost of Funds,Council of Competition Protection,Council of Ministers of Qatar,Counterparts,Coupon,CP,CPECs,Cram-Down,Credit Facility,Credit Risk,Creditors Voluntary Liquidation,Creeping Tender Offer,CREST,CRO,Cross Border Merger,Cross Border Rules,Crossing Up,Crown Jewel,Crystallization,CTC,Cumulative Voting,CVA,CVL,CVR,D Reorg,D&O Coverage,D&O Insurance,Data Room,Dawn Raid,Day 21,Day 60,DCF,De minimis,Dead Hand Pill,Deal Flow,Deal Jumping,Deal Protection,Deal Protection Fee,Deal Toy,Dealer Manager,Dealer Manager Agreement,Debenture,Debt Financing,Debt For Equity,Debt Free/Cash Free,Debt-to-Equity Swap,Declassify a Board,Deductible,Deed Poll,Deferred Consideration,Deferred Purchase Price,Defined Benefit (Pension) Plan,Defined Contribution (Pension) Plan,Delivery Versus Payment,Demand Registration Rights,Demerger,Depositary,Depository,Depository Trust Company,Depreciation,Designated Areas,Determination Period,Development Capital,DFM,DFSA,DGCL,DIFC,Diligence,Dilution,Dilutive,Direct Merger,Director Resignation Policy,Directors and Officers Liability Insurance,Directors’ Duties,Disclosure,Disclosure and Transparency Rules,Disclosure Letter,Disclosure Rules,Disclosure Schedule,Discounted Cash Flow,Disproportionate Impact Language,Dissenting Shares,Dissident,Distressed Sale,Distributable Reserves,Distribution,Distribution Date,Distribution in specie,Dividend Declaration,DLLCA,Double Collar,Double Cram-Down,Double Luxco Structure,Double Taxation Treaty,Double Trigger,Advisory Council or Majilis Al Shura,ADX,Affiliate,Affirmative Covenant,AGCM,Agio,AIM,AJD,All or Substantially All,Allotment,Alternative Dispute Resolution,Amalgamation,Amendement Carrez,Amendement Charasse,American Depositary Receipt,American Style Option,AMF,AML,Amortization,Angel Investor,Anti-Assignment Provision,Anti-Dilution Provision,Anti-Money Laundering,Anti-Sandbagging,Anti-Takeover Laws,Antitrust Clearance,Anti-Trust Clearance,Any and All Bid,Any and All Offer,APA,Apostille,Appraisal,Appraisal Rights,Arbitrage,Double Dummy Merger,Downside Collar,Downstream Merger,Drag-Along,Draw,Drawdown,Draw-Down,Draw-Down Notice,Arbitrageur,Arbitration,Arbitration Provision,Article 68 Company,Articles of Association,Articles of Incorporation,ASAP,Asset Acquisition,Asset Acquisition Agreement,Asset Deal,Asset Purchase Agreement,Asset Stripping,Assets Under Management,Assignment,Assignment and Assumption,Assignment Provision,Assumed Liabilities,Asymmetrical Collar,Auction,Auction Draft,Auction Process,Authorised Person,Autorità Garante della Concorrenza e del Mercato,Autorité de la Concurrence,Autorité des Marchés Financiers,GAAP,GCC,Gearing,General Offer,General Partner,German Foreign Trade Law and Regulations (Aussenwirtschaftsgesetz, Aussenwirtschaftsverordnung),German Takeover Code,Give-Get,Glass Lewis,Go Shop,Going Private,Golden Handcuffs,Golden Handshake,Golden Parachute,Good Faith,Good Leaver,Goodwill,Greenmail,Gross Up,Group,Growth Capital,Guarantee Limitation Language,Guaranteed Delivery,H,Handbook,Hard Undertaking,Hart-Scott-Rodino Act,Has-Gets,Hedge,Hedge Fund,Hell or High Water,High Vote/Low Vote,High Yield Bonds,Highly Confident,Hive-Down,Hockey Stick Projections,Hold Harmless,Holdback,Holdco,Holdco Debt,Holding Announcement,Holding Company,Hold-Separate Agreement,Hostile,Hostile Bidder,Hostile Takeover,HSR,Hurdle,Hurdle Rate,IBERCLEAR,IBO,IFA,IFA Opinion,IFRS,IM,Implementation Agreement,In Play,In the Money,Incentive Stock Option,Income Statement,Incumbency Certificate,Indemnification,Indemnification Annex,Indemnification Caps,Indemnity,Indemnity Clause,Independent Chairman,Independent Director,Independent Financial Advisor,Independent Lawyer,Indication of Interest,Indicative,Indicative Bid,Indicative Offer,Industrial License,Information Agent,Information Memorandum,Initial Public Offering,Inside Basis,Inside Information,Insider,Insider Dealing,Insider Trading,Insolvency,Insolvency Plan,Institutional Buy-Out,Instrument,Insurgent,Intercreditor Agreement,Interested Person Transaction,Interests In Shares,Interim Management Statements,Interim Services Agreement,Interims,Interlocking Directors,Interloper,Intermediary,Internal Rate of Return,Investment Capital,Investment Committee,Investment Company,Investment Grade,Investor Presentation,Investor,IPO,IRR,Irrevocable Undertaking,ISDA,ISDA Master Agreement,ISDA Schedule,ISO,ISS,Issuer,IU,JAFZA,Joint and Several Liability,Joint Prospectus,Joint Proxy Statement,Joint Venture,Junk Bonds,Just Say No Defense,Keyman Policy,Kickback,Kingdom,Know Your Client,KSA,KYC,LBO,LBO Funds,LBO Shops,Lead Director,Lead Independent Director,Lead Investor,Lead Lender,League Table Credit,Leaver Scheme,Legal Opinion,Lender,Letter of Credit,Letter of Intent,Letter of Transmittal,Letter to Banks, Brokers,Letter to Clients,Lever Up,Leverage,Leverage Ratio,Leveraged Buyout,Leveraged Buyout Firm,Leveraged Finance,Leveraged Recapitalization,Levered Recap,LIBOR,Limited Liability Company,Limited Liability Limited Partnership,Limited Liability Partnership,Limited Partner,Limited Partnership,Liquidated Damages,Liquidity,Listed Company,Listing and Quotation of Shares on SGX-ST,Listing Manual,Listing Rules,LLC,LLP,Loan Note,Loan-to-Own-Strategy,Locked Box,Lock-In Period,Lock-Out,Lock-Out Period,Lock-Up,LOI,London Stock Exchange,Long Stop Date,Long Term Incentive Plan,LP,LSE,LTIP,LTM,Luxco,M&A,MAC,MAC Clause,MAC Qualifier,Macaroni Defense,MAE,MAE Qualifier,Main Market,Maintenance Covenants,Majority of Disinterested Stockholders,Majority Voting,Majority Written Consent,Majority of the Minority,Management,Management Agreement,Management and Employee Buyout,Management Buy-In,Management Buyout,Management Equity,Management Fees,Management Participation,Management Stockholders Agreement,Mandatory Offer,Market Abuse,Market Check,Market Disruption,Market MAC,Market MAE,Marketing Period,MAS,Master Limited Partnership,Matching Rights,Material Adverse Change,Material Adverse Effect,Material Non-Public Information,Materiality Qualifier,Materiality Strip,MBI,MBO,MBT,MEBO,Member,Member State,Members Voluntary Liquidation,Memorandum of Association,Memorandum of Understanding,Mercato Telematico Azionario,Mercury,Merger,Merger Agreement,Mergers and Acquisitions Regulations,Merger Arbitrage,Merger Benefits,Merger Clearance,Merger Consideration,Merger Control,Merger Control Filing,Merger of Equals,Mexican Standoff,Mezz,Mezzanine,Mezzanine Debt,Mezzanine Financing,Mezzanine Loan,Mezzanine Preferred Stock,MFN,Mid Cap,Minimum Condition,Minimum Marketing Period,Minimum Syndication Period,Mitigate,Mix & Match,MLP,MoBT,Model,MOE,MoM,Monte Titoli S.p.A.,Moratorium,Mortgage,Most Favored Nation,MOU,Moving the Goalposts,MNPI,MTA,Multiple,Multiple of Money,Murabaha,Musataha,MVL,Named Executive Officers,NASDAQ,Nasdaq Dubai,National Settlement Depositary,NAV,NDA,NED,Negative Assurance,Negative Assurance Letter,Negative Covenant,NEO,Net Asset Value,Net Debt,Nil Merger Premium,No Leakage Provision,No Poach,No Shop,No Talk,No Teaming Provisions,NOL,NOL Pill,Nomad,Nominated Adviser,Non-Solicitation,Non-Compete Clause,Non-Disclosure Agreement,Non-Distributable Reserves,Non-Executive Director,Non-Qualified Deferred Compensation Plan (NQDC Plan),Non-Qualified Stock Option,Non-Solicitation Agreement,Normalized Working Capital,Notarisation,Notarization,Note,Novation,NTM,Observer (status),OC,Off the Shelf,Offer,Offer Document,Offer Information Statement,Offer Letter,Offer Period,Offer to Purchase,Offeree,Offeree Board Circular,Offeree Circular,Offering Circular,Offering Memorandum,Offering Statement,Offeror,Office of Fair Trading,Official List,OFT,OM,On The Block,On the Shelf,One Step Merger,OPA,OPD,Open Kimono,Open Market Accumulations,Open Market Purchases,Opinion Letter,Option,Option Cash Out,Option Rollover,Ordinary Course of Business,Ordinary Shares,Other Constituencies,Out of the Money,Out Years,Outside Date,Oversubscribed,Owner of Record,Owner-Manager,P&L Statement,P/E,P2P,Pac Man Strategy,Panel,Parachute,Parachute Payment,Parent,Parent Company Merger,Parent-Parent Merger,Pari Passu,Participating Member State,Participation-Exemption,Partnership,Partnership Agreement,Pass-Through,Paying Agent,Pay-in-Kind,PBGC,PD,PE,PEC,Pension Benefit Guaranty Corporation,Pensions Regulator,Per Capita Acceptance,Periodic Reports,Permanent Securities,Perpetuity Growth Rate,Piggy Back Registration Rights,PIK,PIK Debt,PIK Loans,PIK Notes,Pill,Pill Threshold,Pill Trigger,PIPE,PJSC (Qatar),PJSC (UAE),Placement Fee,Poison Pill,Portfolio Company,Post-Bid Market Check,Post-Merger Integration,Power of Attorney,PRA,Pre Bid Market Check,Pre-Closing,Preclusive,Preemptive Bid,Pre-emptive Rights,Preference Shares,Preferred Bidder,Preferred Equity Certificate,Preferred Stock,Preliminary Bid,Preliminary Offer,Premium Listing,Pre-Pack,Price Sensitive Information,Price/Earnings Ratio,Private Company,Private Equity,Private Equity Fund,Private Equity Shop,Private Equity Sponsor,Private Placement,Private Placing,Private Treaty Sale,Pro Forma,Pro Forma Financials,Pro Rata Acceptance,Pro Supp,Process Letter,Profit and Loss Statement,Project Finance,Proration,Proration Factor,Proration Period,Prospectus,Prospectus Directive,Prospectus Rules,Prospectus Supplement,Proxy,Proxy Access,Proxy Advisory Firms,Proxy Card,Proxy Contest,Proxy Form,Proxy Law (Qatar),Proxy Materials,Proxy Solicitor,Proxy Statement,Prudential Regulation Authority,Public Auction,Public Company,Public Company Merger Agreement,Public Float,Public to Private,Purchase Accounting,Purchase Agreement,Purchase and Sale Agreement,Purchase Price Adjustment,Purchaser,Purple Book,Pushdown,PUSU,Put Option,Put Right,Put-Up or Shut-Up,Qatari Courts,QCB,QCCI,QE,QE Venture Market,QFC,QFC Courts,QFC Law,QFCA,QFCRA,QFMA,QIA,QICDRC,QP,QSTP,Qualified Majority,Qualified Plan,Qualifying Offer,Quick Merger,Quiet Auction,Quotation Letter,Raider,Ras Laffan,Ratchet,Ratner,Realization,Recap,Recap Accounting,Recapitalization,Receivership,Recitals,Record Owner,Red Flag Report,Redact,Reduction of Capital,Refinancing,Reg Rights,Registered Shareholder,Registration Rights,Registration Statement,Registro delle Imprese,Regulated Market,Regulation 14A,Regulation M-A,Regulation no. 11971 of 1999,Regulation S-K,Regulation S-X,Regulations,Reincorporation,REIT,Related Corporation,Related Party Agreement,Related Party Transaction,Release Letter,Reliance Letter,Reorganization,Rep & Warranty Insurance,Report on Title,Reportable Event,Reporting Company,Representation,Representations and Warranties,Rescue (finance),Restricted Stock,Restricted Stock Unit,Restructuring,Results,Retained Liabilities,Retention Bonus,Return on Investment,Reverse Break-Up Fee,Reverse Merger,Reverse Morris Trust,Reverse Sub Merger,Reverse Subsidiary Merger,Reverse Takeover,Reverse Termination Fee,Reverse Triangular Merger,Reviewing Strategic Options,Revlon,Revlon Doctrine,Revolver,Revolving Facility,Right of First Offer,Right of First Refusal,Rights,Rights Agent,Rights Agreement,Rights Issue,Rights Plan,Risk Arbitrage,Road Show,ROFO,ROFR,ROI,Rollover Equity,Roll-Up,RSU,RTO,Rule 10b-5,Rule 10b-5 Representation,Rule 13e-3,Rule 14a-8 Proposal,Rule 14d-9,Rule 20.1 letter,Rule 20.2 letter,Rule 3 (adviser),Rule 5 of the Singapore Takeover Code,Rule of 6,Russian Roulette,S Corporation,Sale and Purchase Agreement,Sand in the Gears Letter,Sandbagging,SAR,Sarbanes-Oxley,SCA,Schedule 13D,Schedule 13E-3,Schedule 13G,Schedule 14D-9,Schedule TO,Scheme,Scheme Meeting,Scheme of Arrangement,Scorched Earth,SDLT,SDRT,SEC,SEC Tender Offer Rules,Second Request,Second Round,Second Step Merger,Secondary,Secondary Buyout,Secondary Purchase,Securities Act,Securities and Futures Act,Securities Exchange Act,Securities Industry Council,Security,Seller,Seller Company,Seller MAC,Seller MAE,Seller Note,Senior Independent Director,Separate Due Diligence Tracks,Separation Date,SERP,Several Liability,Severance Package,Severance Plan,SFA,SFR,SGX,SGX Mainboard,SGXNet,SGX-ST,Share Buyback,Share Capital,Share Option,Share Placing,Share Premium Account,Share Purchase Agreement,Share Purchase Rights,Share Split,Share Transfer Form,Share-for-Share Acquisition,Shareholder Activism,Shareholder Litigation,Shareholder Lock-Up,Shareholder Proposal,Shareholder Rights Plan,Shareholders Agreement,Shareholders’ Circular,Shareholders’ Meeting,Shari’ah,Sharing the Downs,Sharing the Ups,Shark Repellent,Shelf,Shelf Company,Shelf Poison Pill,Shelf Registration,Shelf Registration Statement,Shelf Takedown,Shop,Short List,Short Sale,Short Slate,Short Squeeze,Short Form Amalgamation,Short Form Merger,Show Stopper,SIC,Side Letter,Singapore Exchange,Singapore Takeover Code,Single Collar,Single Purpose Entity,Single Trigger,Sister Company,Slow Hand Pill,Small Cap,Social Issues,Soliciting (Solicitation) Agent,Solvency Opinion,Sovereign Wealth Fund,SOX,SPA,SPAC,Spanish Securities Act,SPE,Special Committee,Special Meeting,Special Negotiating Committee,Draw-Down Period,Drop Dead Date,DTC,Dual Track Process,Due Diligence,Due Diligence Condition,Due Diligence Out,Dutch Auction Self-Tender,Duty of Candor,Duty of Care,Duty of Loyalty,Earnings Per Share,Earn-Out,EBIT,EBITDA,ECB,EDGAR,EEA,Effective Control,Effective Date,Effective Time,Electronic Data Room,Emirate,Emiri Decree Company,Employee Retirement Income Security Act of 1974,Employee Share Option Plan,Employee Share Option Scheme,Employee Stock Ownership Plan,Employee Stock Purchase Plan,Empty Voting,End Date,Engagement Letter,Enhanced Scrutiny,Enterprise Value,Entire Fairness,Envy Ratio,Equity Commitment,Equity Contribution,Equity Cure,Equity Interest,Equity Kicker,Equity Sponsor,Equity Value,ERISA,Escheat,Escrow,Escrow Account,Escrow Agent,Escrow Amount,ESOP,ESPP,EU,EU Insolvency Regulation,EURIBOR,Euro,Eurobond,Euroclear France,European Central Bank,European Commission,European Economic Area,European Style Option,Event Driven Hedge Funds,Exchange Act,Exchange Agent,Exchange Feature,Exchange Offer,Exchange Ratio,Exchange Ratio Collar,Exclusion Clause,Exclusive Financing Commitments,Exclusive Jurisdiction Provisions,Exclusive Venue Provisions,Exclusivity,Exclusivity Agreement,Exculpatory Charter Provisions,Executive Compensation Plan,Exercise Price,Exit,Exit Multiple,Exon-Florio,Expiration Date,Extension,Facility,Fair Dealing,Fair Price Provision,Fair Price Statute,Fair Value Provision,Fair Value Statute,Fairness Opinion,FCA,Federal Antimonopoly Service,Federal Trade Commission,Fee Letter,Fiduciary,Fiduciary Duty,Fiduciary Out,Fight Letter,Fill-Up Rights,Financial Adviser,Financial Advisor,Financial Assistance,Financial Buyer,Financial Conduct Authority,Financial Covenants,Financial Services Authority,Financial Statements,Financing Commitment,Financing Condition,Financing Facility,Financing Out,Financing Sources,First Round,First Step Acquisition,Fixed Charge,Fixed Exchange Ratio,Fixed Value Exchange Ratio,Flip-In,Flip-Over,Floating Charge,Floating Exchange Ratio,Flotation,Follow-On Offering,Footsie,Force the Vote Provision,Foreign Investment Law (Qatar),Foreign Investment Rules,Foreign Ownership Restrictions (UAE),Form S-4,Formal Sale Process,Forward Merger,Forward Subsidiary Merger,Forward Triangular Merger,Fractional Shares,Framework Agreement,Franchise Tax,Free Cash Flow,Free Float,Free Zone,Freeze Out Provision,Friendly,Friendly Takeover,Front-End Transaction,Frustrating Action,Frustration by Offeree Board,FSA,FSA Handbook,FSFM,FSMA,FTC,Fully Diluted,Fully Financed,Funding Fee,Funds Certain Financing,Funds Flow Memorandum,Funds Flow Statement,Special Purpose Acquisition Company,Special Purpose Entity,Special Purpose Vehicle,Spin-Off,Split-Off,Sponsor,SPV,Squeeze Out,Squeeze Out Merger,Staggered Board,Stakebuilding,Stakeholder,Stamp Duty,Stamp Duty Land Tax,Stamp Duty Reserve Tax,Standard Listing,Standstill,Staple,Staple Financing,Staple Papers,Stapled,Starburst Defense,Start-Up,Statement on Schedule 14D-9,Statutory Combination,Statutory Merger,Stay Bonus,Step-Up (Step-Up in Tax Basis),Stock,Stock Acquisition,Stock Appreciation Right,Stock Election,Stock Election Merger,Stock Option,Stock Option Acceleration,Stock Purchase,Stock Purchase Agreement,Stock Split,Stock Transfer Form,Stock-for-Stock Acquisition,Stockholders Agreement,Straight Merger,Straight Subsidiary Merger,Straight Triangular Merger,Strategic,Strategics,Strawman,Street Sweep,Strike Price,Strip (the),Structure Memorandum,Stub Equity,Subordinated Shareholder Loan,Subrogation,Subsequent Offering Period,Substantial Shareholder,Substantially All,Success Fee,Sukuk,Summary Ad,Sunset Provision,Superior Bid,Superior Offer,Superior Proposal,Supermajority,Supplemental Employee Retirement Plan,Support Agreement,Surviving Entity,Survivor,Swap,Sweat Equity,Sweet Equity,Symmetrical Collar,Syndication,Synergies,Tadawul,Tag,Tag-Along,Tail,Take Down,Take Out,Take Private,Takeover,Takeover Code,Takeover Defenses,Takeover Panel,Target,Target Company,Target MAC,Tax Consolidation,Tax Covenant,Tax Deed,Tax Gross Up,Tax Sharing Agreement,Tax-Free Reorg,Teaming,Teaser,TECOM,Tender Agreement,Tender Offer,Term Loan,Term Sheet,Terminal Value,Termination Date,Termination Fee,Termination Fee Tail,Termination Fee Triggers,Termination Provisions,Texas Shoot-Out Clause,The Civil Code Qatar,The Companies Law Qatar,The Constitution of Qatar,The Takeovers Law Qatar,Thin Capitalization,Third Party Rights,Threat,Threshold,Ticking Fees,TIDES,Tipping Basket,Tombstone,Topping Bid,Topping Fee,Topping Right,Top-Up Option,Total Return Swaps,Trade License,Trade Sale,Trading Blackout,Transaction Fees,Transfer Agent,Transfer of Undertakings (Protection of Employment),Transition Agreement,Transition Services,Transition Services Agreement,Transmission Universelle du Patrimoine,Treasury Shares,Treasury Stock,Trees (Running Trees),Triangular Merger,Trigger,TUP,TUPE,Turn-Around,Two Step Acquisition,Two Step Merger,Two Tier Reverse Termination Fee,Two Tiered Offer,UK Competition Commission,UK Takeover Code,UK Takeover Panel,UKLA,Unconditional As To Acceptances,Under Water,Underwriters,Underwriting Agreement,Unilateral Offer,Unilateral Takeover,Unilateral Tender Offer,Unitary Merger,Unocal/Unitrin Doctrine,Unsolicited,Unsolicited Takeover,Upside,New Term,Upside Collar,Upstream Guarantee,Upstream Loan,Upstream Merger,USA Patriot Act,Use of Proceeds,Value Added Tax,VAT,VC,VCOC,VCOC Rights,VCTs,VDD,VDR,Vendor,Vendor Due Diligence,Vendor Finance,Venture Capital,Venture Capitalist,Verification,Vesting,Veto Right,Virtual Bid,Virtual Data Room,Voluntary Offer,Voting Agreement,VWAP,W&I Insurance,WACC,Walkaway Rights,Wall Crossing,Warrant,Warranties and Indemnities,Warranty,Waterfall,WGL,White Knight,White Squire,Whitewash,Wholly Unconditional,Widespread Auction,Winding Up,Window Period,Withdrawal Rights,Withhold Vote,Withhold Vote Campaign,Withholding Tax,Wolf Pack,Working Capital,Working Group List,Write-Down,Written Consent,Zakat,Zone of Insolvency,2.8 Announcement,Court of First Instance,Court of Last Resort,Covenant,Milestones,Part Cash/Part Stock,Partial Bid,Partial Offer,Record Date,Change in Control,Cancellation Scheme,CCASS,Central Clearing and Settlement System,ADS,AGM,Agreed Takeover,AIM Rules,AIM Rules for Companies,AIM Rules for Nominated Advisors,American Depositary Shares,Antecedent Transaction,Annual General Meeting,Authorized Share Capital,Bake Off,Biz Dev,Blackout Period,Bribery Act,Bribery Ordinance,Business Development,Clawback,CMPO,Companies Ordinance,Companies Registry,Company Secretary,CompAcq,Comparable Acquisition Analysis,CompCo,Competition Commission of Hong Kong,Completion Accounts,Completion Date,Composite Document,Compulsory Liquidation,Compulsory Winding Up,Conditionality,Contracts (Rights of Third Parties) Act 1999,Corp Dev,Corporate Development,Creeper,Deal Breaker,Deal Certainty,Deck,Destagger the Board,Don’t Ask, Don’t Waive,EGM,Entrenched Provisions,Entrepreneurs’ Relief,Equity Check,Equity Slug,Execution Risk,Executive,Extraordinary General Meeting,FCPA,Firm Offer Announcement,Football Field,Foreign Corrupt Practices Act,GEM,GEM Listing Rules,General Disclosures,GO,HMRC,HK Takeovers Code,HK Takeovers Panel,HKEx,HKFRS,Hong Kong Stock Exchange,IBC,IBES,Independent Board Committee,Independent Non-Executive Director,INED,Insolvency Act,Institutional Strip,Instrument of Transfer,Interim Accounts,Interim Operating Covenants,Investment Bank,Investor Relations,IR,Issued Share Capital,Limitation Period,Liquidation,Liquidator,Listing Approval,Lucite,Main Board,Management Accounts,Management Incentive Plan,Management Numbers,Market Misconduct,MGO,MIP,Naked No Vote,No Offer Announcement,Notifiable Transaction,Omnicare,Ordinary Resolution,Par Value,Part Cash/Part Share,Pipeline,Placing,Players List,Possible Offer Announcement,PR,Preferred Shares,Privatisation,Public Relations,Restrictive Covenant,Reviewable Transaction,Right of First Negotiation,ROFN,Scripless,Section 228A Winding Up,Securities and Futures Commission,Securities Exchange Offer,SFC,SFO,Share,Share Appreciation Right,Share Option Plan,Share Option Scheme,Share Registrar,Share Repurchase,Share Swap,Single Cram-Down,SME,Special Resolution,Specific Disclosures,Street Numbers,Strike Suit,Sub-Division of Shares,Supplemental Prospectus,Tax Indemnity,Top-Up Placing,Transfer Scheme,Uncertificated,Van Gorkom,VGO,Voluntary General Offer,Voluntary Winding Up,Written Resolution,Anti-Competitive,Highly Conditional,Strategic Bidder,Interim Covenants,Mandatory General Offer,Helen of Troy,Inversion,Window Shop,Double Materiality Scrape,Materiality Scrape,Porcupine Provision,Toehold,Golden Leash,Bid Deadline