The sale or disposal of an asset. Divesture takes place when a company (or any form of going concern) sells off…

The sale or disposal of an asset. Divestiture takes place when a company (or any form of going concern) sells…

The process whereby a parent company divests itself of a subsidiary by distributing all shares in the subsidiary proportionally to…

A special type of convertible security that grants its holder the right to exchange the bond for shares of a…

A bond that gives its holder a claim against financial asset (i.e., securities) rather than against real or physical assets.…

An entity that controls another entity (one entity or more), by means of a controlling interest. The controlled entity is...

An entity that controls another entity (one entity or more), by means of a controlling interest. The controlled entity is...

The financial statements of a group (a parent and one subsidiary or more) in which the separate financial statements of...

In general, it refers to the process of combining assets, liabilities, and other financial items/ balances of two or more...

A merger in which the acquirer creates a wholly owned subsidiary into which the target company merges (the latter does...