Examlex
The distribution of synergistic gains between the stockholders of two merged firms is almost always based strictly on their respective market values before the announcement of the merger.
Fair Value
A measure of the worth of an asset or liability, based on its current market price or the price it would fetch in an orderly transaction at the measurement date.
Controlling Interest
The ownership of a majority of a firm's stock, giving the shareholder the ability to control decisions and operations.
Amortized
The process of gradually paying off a debt or reducing the value of an intangible asset through regular payments over a set period.
Patent
A government-granted exclusive right for an invention, giving the patent owner the right to exclude others from making, using, or selling the invention for a certain period.
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