Acquiree

Business / Finance / Acquiree: A firm that is being acquired.

Tax Haven

Business / Finance / Tax Haven: A merger or consolidation in which (1) the acquirer's tax basis on each asset whose ownership is transferred in the transaction is generally the same as the acquiree's, and (2) each seller who receive MORE

Bear Hug

Business / Finance / Bear Hug: Often used in risk arbitrage. Hostile takeover attempt in which the acquirer offers an exceptionally large premium over the market value of the acquiree's share so as to as to squeeze (hug) the target MORE

Poison Pill

Business / Finance / Poison Pill: Anti-takeover device that gives a prospective acquiree's shareholders the right to buy shares of the firm or shares of anyone who acquires the firm at a deep discount to their fair market value. Named MORE

Pac-Man Strategy

Business / Finance / Pac-Man Strategy: Takeover defense strategy in which the prospective acquiree retaliates against the acquirer's tender offer by launching its own tender offer for the other firm. MORE

Purchase Accounting

Business / Finance / Purchase Accounting: Method of accounting for a merger that treats the acquirer as having purchased the assets and assumed the liabilities of the acquiree, which are then written up or down to their respective fair market MORE

Acquisition Of Stock

Business / Finance / Acquisition Of Stock: A merger or consolidation in which an acquirer purchases the acquiree's stock. MORE

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