Business / Finance / Liquidation: Occurs when a firm's business is terminated. Assets are sold, proceeds are used to pay creditors, and any leftovers are distributed to shareholders. Any transaction that offsets or closes out a long or short position. Related: Buy in, evening up, offset liquidity.
Business / Finance / Involuntary Liquidation Preference: A premium that must be paid to preferred or preference stockholders if the issuer of the stock is forced into involuntary liquidation. MORE
Business / Finance / Liquidation Value: Net amount that could be realized by selling the assets of a firm after paying the debt. MORE
Business / Finance / Liquidation Rights: The rights of a firm's securityholders in the event the firm liquidates. MORE
Business / Finance / Voluntary Liquidation: The legal proceeding that follows a petition of bankruptcy. MORE
Business / Accounting / Dividend: A payment to shareholders that a company’s board of directors approves from earnings. MORE