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  2. Liquidation preference - Wikipedia

    en.wikipedia.org/wiki/Liquidation_preference

    Liquidation preferences are typically implemented by making them an attribute that attaches to preferred stock that investors purchase in exchange for their investment. . This means that the preference is senior to holders of common shares (and possibly other series of preferred stock), but junior to a company's debts and secured obligat

  3. Participating preferred stock - Wikipedia

    en.wikipedia.org/wiki/Participating_preferred_stock

    In the second quarter of 2017, financings that provided participation made up only 13% down from 25% in Q3 2015. When participating, entrepreneurs have the option to set a cap on participation. This means after liquidation, holders of participating preferred shares can have a payout up to a certain multiplier of their initial purchase price.

  4. Post-money valuation - Wikipedia

    en.wikipedia.org/wiki/Post-money_valuation

    The post-money valuation formula does not take into account the special features of preferred stock. It assumes that preferred stock has the same value as common stock, which is usually not true as preferred stock often has liquidation preference, participation, and other features that make it worth more than common stock. Because preferred ...

  5. Preferred stock - Wikipedia

    en.wikipedia.org/wiki/Preferred_stock

    Preferred stocks are senior (i.e., higher ranking) to common stock but subordinate to bonds in terms of claim (or rights to their share of the assets of the company, given that such assets are payable to the returnee stock bond) [1] and may have priority over common stock (ordinary shares) in the payment of dividends and upon liquidation. Terms ...

  6. What Does Liquidation Mean and How to Avoid It? - AOL

    www.aol.com/news/does-liquidation-mean-avoid...

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  7. Liquidating distribution - Wikipedia

    en.wikipedia.org/wiki/Liquidating_distribution

    A liquidating distribution (or liquidating dividend) is a type of nondividend distribution made by a corporation or a partnership to its shareholders during its partial or complete liquidation. [1] Liquidating distributions are not paid solely out of the profits of the corporation. Instead, the entire amount of shareholders' equity is ...

  8. Minority interest - Wikipedia

    en.wikipedia.org/wiki/Minority_interest

    In accounting, minority interest (or non-controlling interest) is the portion of a subsidiary corporation's stock that is not owned by the parent corporation.The magnitude of the minority interest in the subsidiary company is generally less than 50% of outstanding shares, or the corporation would generally cease to be a subsidiary of the parent.

  9. Mezzanine capital - Wikipedia

    en.wikipedia.org/wiki/Mezzanine_capital

    In leveraged buyouts, mezzanine capital is used in conjunction with other securities to fund the purchase price of the company being acquired.Typically, mezzanine capital will be used to fill a financing gap between less expensive forms of financing (e.g., senior loans, second lien loan, high yield financings) and equity.