Here’s our glossary for some of the common terms you might come across both in the Value Vault checklist and when you start your transaction process.
- Barriers to entry
- Change of control
- Contingent liabilities
- Customer retention and churn
- Director drawings
- Employee incentivisation, including EMI
- Entrepreneurs’ relief
- Industry Growth and M&A
- Market analysis
- Market share and M&A
- Measures of earnings
- Onerous terms or provisions
- Related party transactions
- Risk register
- Supplier concentration
- Surplus assets
- Tangible and intangible assets