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Accounting
Banking

Potential Dilution

The decrease in the proportional equity position of existing shares of stock that would take effect if the company issues...

Price/Earnings Ratio

A financial ratio that relates the stock price on any given day to earnings per share: It indicates how much...

Accounting Value

The value of a company's common stock that is calculated based on its earnings per share (EPS) and the price/earnings...

FRICTO

An acronym for flexibility (F), risk (R), income (I), control (C), timing (T), and other (O). These represent important factors...

Breakup Value

A type of liquidation value which pertains to corporate takeover and restructuring activities. It reflects the projected price of a...