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Topic
Mergers
3 guides in Finabase Learn
- Goodwill An intangible asset recorded when a company buys another for more than the fair value of its net identifiable assets.
- Special purpose acquisition company (SPAC) A shell company that raises money in an IPO with no business of its own, holds the cash in trust and then merges with a private company to take it public.
- Tender offer A public offer to buy shares directly from a company’s shareholders at a set price, usually a premium, within a limited window.
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