Acquisition
A purchase of all or part of a company so as to obtain ownership of its operating resources and/or to control its business.
Amortisation
See depreciation.
Analyst
Analysts (financial analysts) assess financial market information in order to develop forecasts of future stock market developments.
Annual financial statements
The annual financial statements document a company's financial results for the past fiscal year. In addition to a balance sheet and an income statement, a company must also release information about changes in equity and a cash flow statement.
Articles of incorporation
Contractual basis of a stock corporation stating the company name, headquarters, business purpose, amount of capital stock and further basic rules and regulations.
Asset deal
Acquisition of a company by transferring individual assets (and occasionally debts) – rather than shares/equity securities – to the purchaser.
Authorised capital
An amount designated to be converted into shares so as to increase the capital stock of a stock corporation. Authorised capital must be approved at a stockholders' meeting by voters representing a majority of the capital stock.