Mind map
4. Deal Structuring
Mind map: deal structuring
Map content
4. Deal Structuring
Deal structuring
- Acquisition vehicle
- Post closing organisation
- Form of acquisition
- Form of payment
- Legal form of selling
- Differences
- Tax
- Accounting consideration
- Adjustments
- Fair value of asset/liability
- New intangible assets
- Goodwill tested annually
- Transaction cost expensed
- Contingent liab may be reckognized
- Transaction cost expensed
- Goodwill tested annually
- New intangible assets
- Fair value of asset/liability
- Adjustments
- Differences
- Methods
- Non cash
- Combination
- Cash
- Stock, real property
- Combination
- Non cash
- Issue solving measures
- BS adjustment
- Earn outs
- Rights, Royalties and fees
- Floors, caps and collars
- Rights, Royalties and fees
- Primarely in oruchase of asset and adjustment if working capital
- Earn outs
- BS adjustment
- Legal form of selling
- Consequences
- Time
- Degree of consent from shareholder
- Ability to squeeze out minority
- Risk of competing bids
- Litigation
- Tax consequences
- Litigation
- Risk of competing bids
- Ability to squeeze out minority
- Degree of consent from shareholder
- Time
- Different
- Stock
- Tender offer
- Asset
- Transaction between buyer and selling business - Blir legal pga coleteral i en bonds. Oljerigg.
- Scheme of arrangement
- 75 %
- Statutory
- 75 %
- Stock
- Form of payment
- Coprporate divisional structure
- Integrate imidiately
- Centralise control in parent
- Facilitate future funding
- Most common
- Facilitate future funding
- Centralise control in parent
- Holding company
- Implment earn-out
- Preserve target culture
- Exit business
- Preserve target culture
- Partnership/Limited liability
- Minimize taxes
- Minimize risk
- Staggered
- - Delt opp: Completing takeover - Technological process - Earn out
- Minimize taxes
- Implment earn-out
- Integrate imidiately
- Form of acquisition
- Factors
- Degree of control by owners
- Management autonomy
- Continuity of ownership
- Duration of life
- Ease of transferring ownership
- Limitation of ownership
- Ease of raising capital
- Tax status
- Ease of raising capital
- Limitation of ownership
- Ease of transferring ownership
- Duration of life
- Continuity of ownership
- Management autonomy
- Degree of control by owners
- Post closing organisation
- Acquisition vehicle
Information
- Description
- Masters Degree M&A Mind Map on 4. Deal Structuring, created by christian.mogste on 31/03/2016.
- Created by
- christian.mogste
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