Created by: kirb
Number of Blossarys: 2
Original issue discount. This complicated tax concept requires that an issuer amortize the premium resulting from the difference between the price at which a debt instrument is purchased and the ...
The total amount of common shares of a company, not including treasury stock, convertible preferred stock, warrants and options.
A startup company that does not have a venture capitalist as an investor.
When demand exceeds supply for shares of an IPO or a private placement.
A clause in a financing agreement whereby any investor that does not participate in a future round agrees to suffer significant dilution compared to other investors. The most onerous version of "pay ...
An equal sharing among different groups. Separate classes of preferred stock are frequently structured to be pari passu with respect to liquidation preferences or dividends. As a consequence, on the ...
The right of holders of certain preferred stock to receive dividends and participate in additional distributions of cash, stock or other assets.