MERGER is the union of two or more commercial interests or corporations. The distinction being that identity of the merged companies, product lines, etc., may or may not lose its individual identity.
CHATTEL MORTGAGE CONTRACT is a credit contract used for the purchase of equipment where the purchaser receives title of the equipment upon delivery but the creditor holds a mortgage claim against it.
PRICE TO CASH FLOW is a measure of the markets expectations of a firms future financial health. It is calculated by dividing the price per share by cash flow per share.
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