With over 200 terms in both English and French, our M&A Dictionary is designed to help you better understand the key words and concepts related to the sale oe purchase of a business in Canada.
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- Accounts Receivable Aging
- Accrual Basis Accounting
- Acquisition
- Add-backs
- Add-On Acquisition
- Adjusted Book Value
- Adjusted Book Value Method
- Adjusted EBITDA
- Adjusted Net Income
- Amortization
- Annual Report
- Asking Price
- Asset Approach
- Asset Sale
- Audited Financial Statement
- Balance Sheet
- Barrier to entry
- Benefit Stream
- Blue-Sky
- Book Value
- Broker’s Opinion of Value
- Business Broker
- Business Brokerage Association
- Business Enterprise
- Business Prospectus
- Business Risk
- Business Valuation
- Buyer Interview
- Calculation Valuation Report
- Canada Small Business Financing Program
- Capital Structure
- Capitalization
- Capitalization of Cash Flow Method
- Capitalization of Earnings Method
- Capitalization Rate
- Cash Basis Accounting
- Cash Equivalents
- Cash Flow
- Cash Flow Statement
- Closing
- Closing Attorney
- Co-Brokerage
- Co-Business Broker
- Commercial Real Estate Broker
- Committed Equity Capital
- Common Size Statements
- Comparable Company Analysis
- Compiled Financial Statement
- Comprehensive valuation report
- Confidential Business Review
- Confidential Information Memorandum
- Contingency
- Control
- Cooperating Business Brokers
- Cost Approach
- Cost of Capital
- Cost of Goods Sold
- Customer Relationship Management
- Depreciation
- Discount
- Discount for Lack of Control
- Discount for Lack of Liquidity
- Discount for Lack of Marketability
- Discount Rate
- Discounted Cash Flow Method
- Discounted Future Earnings Method
- Discretionary Earnings
- Divestiture
- Due Diligence
- Earn-Out
- Earnings
- Earnings Before Interest and Taxes
- Earnings Before Interest, Taxes, Depreciation, and Amortization
- Earnings before Taxes
- Economic Benefits
- Economic Life
- Elevator Pitch
- Employment Agreement
- Enterprise Value
- Equity
- Escrow
- Estimate Valuation Report
- Excess Earnings
- Excess Earnings Method
- Exclusive Agency Agreement
- Exclusive Right to Sell
- Exit Plan
- Fair Market Value
- Fairness Opinion
- Family Succession
- Financial Buyer
- Financial Risk
- Financing Notice
- Finder’s Fee
- First In First Out (FIFO)
- Fiscal year
- Forced Liquidation Value
- Going Concern Value
- Goodwill
- Goodwill Value
- Gross Profit
- Growth Capital
- Home-Based Business
- Income
- Income Approach
- Income Statement
- Industry Risk
- Intangible Assets
- Intellectual Property
- Intermediary
- Intrinsic Value
- Invested Capital
- Investment Analysis
- Investment Banker
- Investment Risk
- Investment Value
- Key Person Discount
- Last In First Out (LIFO)
- Leveraged Buyout
- Limited Appraisal
- Liquidation Value
- Liquidity
- Listing Amendment
- Loan Assumption
- Long-term Debt
- Lower Middle Market
- Majority Control
- Majority Interest
- Management Buy-in
- Management Buy-out
- Market Approach
- Merger
- Minority Interest
- Most Probable Selling Price
- Multiple
- Net Book Value
- Net Cash Flow
- Net Income
- Net Present Value (NPV)
- Net Profit
- Net Tangible Asset Value
- Net Worth
- Networking
- Nondisclosure Agreement (NDA)
- Normalized Earnings
- Normalized Financial Statements
- Open-Ended Contract
- Open Listing
- Orderly Liquidation Value
- Owner
- Owner Benefit
- Owner Total Compensation
- Owner’s Salary
- Ownership
- Perquisites
- Portfolio Discount
- Premise of Value
- Present Value
- Principle of Substitution
- Private Equity
- Private Equity Fund
- Profit and Loss (P&L) Statement
- Proof of funds
- Quality of Earnings
- Rate of Return
- Ratio Analysis
- Recapitalization
- Redundant asset
- Replacement Cost New
- Reproduction Cost New
- Required Rate of Return
- Reserve For Replacement
- Residual Value
- Return on Equity
- Return on Invested Capital
- Reviewed Financial Statement
- Rule of Thumb
- Seller Financing
- Seller’s Discretionary Cash Flow
- Seller’s Discretionary Cash (SDC)
- Seller's Discretionary Earnings
- Special Interest Purchaser
- Standard of Value
- Strategic Buyer
- Tangible Asset
- Teaser
- Telemarketing
- Transaction Value
- Valuation
- Valuation Approach
- Valuation Date
- Valuation Method
- Voting Control
- Weighted Average Cost of Capital (WACC)
- Weighted Average Discretionary Earnings (WADE)
- Working Capital