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Capitalize: An accounting method to delay the recognition of expenses by

showing them as long term assets. If a company buys an asset with long
lifespan, it can extend its cost over a long time in order to avoid showing
negative revenue.
http://www.investopedia.com/terms/c/capitalize.asp
http://www.accountingcoach.com/blog/capitalize
Capitalization: Adding the cost of acquiring the asset to the cost of the asset.
http://www.sharetipsinfo.com/capitalize-capitalization.html
Acid Test Ratio:
Purchase Accounting: http://accounting-financial-tax.com/2008/12/purchasingobjectives-its-impact-on-profitability/

Financial Terms
Forward Bidding- When we invite bid from others for auction. The settled
amount will reach maximum value here.
Reverse Bidding- when we set the upper cap on price and the participants bid
for lower prices. The settled amount can reach a minimum here.
Private Placement- When a company issues shares/securities to a select grp of
investors (<49). Two types- preferential issue, QIP. In this, less regulatory
clearances are required.
Preferential Allotment of shares/ Preferential Issues- Process by which
allotment of securities/share is done to a select group of investors. This is done
because raising capital from public issue often takes time and is expensive.
http://articles.economictimes.indiatimes.com/2009-0920/news/28485898_1_placement-preferential-allotment-public-offer
QIP (Qualified Institutional Placement)- When the company issues to select
group of institutional investors called QIBs.
QIB- A Qualified Institutional Buyer (QIB) is one that owns and invests, on a
discretionary basis, at least $100 million in securities; for a broker-dealer the
threshold is $10 million. QIBs encompass a wide range of entities, including
banks, savings and loans associations, insurance companies, investment
companies, employee benefit plans or entities owned entirely by accredited
investors. Banks and S&L associations must also have a net worth of at least $25
million to satisfy the QIB criteria.

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