Break-up Fee
This is a penalty set in takeover agreements, to be paid if the target backs out of a deal to sell itself.
Bank Guarantee
This is a promise from a bank or other lending institution that if a particular borrower defaults on a loan, the bank will cover the loss.
Stock Consideration
This is the portion of the purchase price given to the target in the form of shares of the acquirer’s stock.
Share Issuance Discount
This is any discount (if any) to the current market price that will be used to determine the number of shares the target receives.
Share Exchange Ratio
This is the offer price divided by the acquirer’s share price.
Sensitivity Analysis
This is a method of testing how sensitive certain outputs in a financial model are to changes in certain assumptions.
Revenue Enhancements
These are increases in revenue that are expected due to cross-selling, up-selling, pricing changes, etc.
Restructuring Charges
These are any fees or charges related to early debt repayments that are part of a restructuring.
Purchase Price Allocation
This is the breakdown of the total purchase price between net identifiable assets and goodwill.
Pro Forma Shares Outstanding
This is the number of shares outstanding after the transaction has closed and additional equity has been issued.

