Examlex
Each partner's initial investment in a partnership should be recorded at book value.
Cram-Down Round
A financing round typically at a lower valuation, in which existing shareholders have their shares diluted if they do not participate.
Founders' Ownership
The proportion of a company's equity that is owned by its original creators or founders.
Dilution
A reduction in the ownership percentage of a share of stock caused by the issuance of new shares.
Share Price
The market price of a single share of a company's stock, reflecting the value investors place on the company.
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