Examlex
The V in the DCOVA framework stands for "verify".
Contingent Consideration
An obligation of a buyer to transfer additional assets or equity interests to a seller if future events occur or conditions are met after a business combination.
Fair Value
The expected monetary return from disposing of an asset or the expense of relocating a liability in a controlled market interaction at the time of evaluation.
Business Combination
A merger or acquisition in which one entity acquires the assets or shares of another, consolidating the businesses into a single legal entity.
Common Shares
represent units of ownership interest or equity in a corporation, giving holders voting rights and a share in the company’s profits through dividends.
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