Created by: kirb
Number of Blossarys: 2
A financial statement that has been examined by an independent auditor who has expressed an opinion on the financial statement based on an audit. An audit includes examining, on a test basis, ...
Things of value owned by a company are assets. Assets can be tangible (i.e., physical), such as inventory, land, buildings, or equipment, or they may be intangible (i.e., things a company has a legal ...
Contractual provisions that protect an investor from certain consequences when a dilution event occurs, such as a subsequent sale by the company of additional equity securities. Generally, such ...
A wealthy individual that invests in companies in relatively early stages of development. Usually angels invest less than $1 million per startup. The typical angel-financed startup is in concept or ...
A securities offering that does not close unless all, but not less than all, of the securities offered are actually purchased. This contrasts with a pure best efforts offering, in which no guaranteed ...
A class of investments that includes private equity, real estate, and oil and gas, but excludes publicly traded securities. Pension plans, college endowments and other relatively large institutional ...
A dividend that a company owes to an investor but that is not paid currently. Dividends frequently accumulate for a fixed period (e.g., two years) to permit a company to retain cash to grow the ...