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Nowadays machines can keep an individual's heart and lungs functioning long after the brain permanently and completely shuts down. Thus, we can have an individual whose organs are mechanically operated while he is in a coma or persistent vegetative state. To some, these facts suggest that the
Reverse Acquisition
A transaction where the entity being acquired ends up controlling the combined entity, essentially acquiring the company that formally takes it over.
Net Assets
The total assets minus total liabilities of an entity, representing the owners' equity.
Fair Value
The approximate cost at which an asset or liability might be traded between informed, consenting parties in a transaction without any prior relationship.
Subsidiary's Net Assets
The total assets minus the total liabilities of a subsidiary, representing the net worth of the subsidiary from the perspective of a parent company.
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