Financial Valuation Analysis Glossary

Important definitions and terminologies used in Financial Valuation Analysis

A B C D E F G H I J K L M N O P Q R S T U V W Y Z

A

Accelerated Depreciation in Financial Valuation
Accretion/Dilution in Financial Valuation
Accrual Basis Accounting in Financial Valuation
Adjusted Book Value Method in Financial Valuation
Adjusted Earnings in Financial Valuation
Adjusted Net Asset Method in Financial Valuation
Aging Accounts Receivable in Financial Valuation
Amortisation in Financial Valuation
Appraisal Approach in Financial Valuation
Appraisal Date in Financial Valuation
Appraisal in Financial Valuation
Appraisal Method in Financial Valuation
Appraisal Procedure in Financial Valuation
Arbitrage Pricing Theory in Financial Valuation
Asset (Asset in Financial Valuation
Asset-Based Approach in Financial Valuation
Assets in Financial Valuation

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B

Balance Sheet in Financial Valuation
Balance Sheet in Financial Valuation
Beta in Financial Valuation
Beta in Financial Valuation
Beta in Financial Valuation
Blockage Discount in Financial Valuation
Book Value in Financial Valuation
Book Value in Financial Valuation
Book Value in Financial Valuation
Business Risk in Financial Valuation
Business Valuation in Financial Valuation
Business Valuation in Financial Valuation

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C

Calendarization in Financial Valuation
Capital Asset Pricing Model (CAPM) in Financial Valuation
Capital Asset Pricing Model (CAPM) in Financial Valuation
Capital Structure in Financial Valuation
Capitalisation Factor in Financial Valuation
Capitalisation in Financial Valuation
Capitalisation of Earnings Method in Financial Valuation
Capitalisation Rate in Financial Valuation
Cash Basis Accounting in Financial Valuation
Cash Flow in Financial Valuation
Cash Flow Statement in Financial Valuation
Cash Flow Statement in Financial Valuation
Circular References in Financial Valuation
Common Size Statements in Financial Valuation
Comparable Company in Financial Valuation
Comparable Company in Financial Valuation
Considered a non in Financial Valuation
Control in Financial Valuation
Control Premium in Financial Valuation
Cost Approach in Financial Valuation
Cost of Capital in Financial Valuation
Cost of Equity in Financial Valuation
Cost of Goods Sold in Financial Valuation
Cost Of Goods Sold in Financial Valuation

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D

Debenture in Financial Valuation
Debt Capacity in Financial Valuation
Debt in Financial Valuation
Debt Schedule in Financial Valuation
Deferred Taxes in Financial Valuation
Depending on the context used, it could be intended to mean in Financial Valuation
Depreciation And Amortization in Financial Valuation
Depreciation Schedule in Financial Valuation
Depreciation/Amortisation in Financial Valuation
Discount for Lack of Control in Financial Valuation
Discount for Lack of Marketability in Financial Valuation
Discount for Lack of Voting Rights in Financial Valuation
Discount Rate in Financial Valuation
Discount Rate in Financial Valuation
Discounted Cash Flow in Financial Valuation
Discounted Cash Flow Method in Financial Valuation
Discounted Future Earnings Method in Financial Valuation
Discretionary Earnings in Financial Valuation

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E

Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA) in Financial Valuation
Earnings in Financial Valuation
EBDIT Earnings before depreciation (and other non in Financial Valuation
EBDT Earnings before depreciation (and other non in Financial Valuation
EBIT Earnings Before Interest and Taxes = Earnings of the business prior to Interest expense or income + corporate income Taxes paid. This definition recognises interest as a cost of capital, and not as an operating expense; or the recasting is being done on a debt in Financial Valuation
Economic Benefits in Financial Valuation
Economic Life in Financial Valuation
Effective Date in Financial Valuation
Enterprise in Financial Valuation
Enterprise Value in Financial Valuation
Enterprise Value in Financial Valuation
Equity in Financial Valuation
Equity Net Cash Flows in Financial Valuation
Equity Risk Premium in Financial Valuation
Equity Value in Financial Valuation
Excess Earnings in Financial Valuation
eXcess Earnings Method in Financial Valuation
Excess Earnings Method in Financial Valuation
eXit Strategy in Financial Valuation
eXtraordinary Items in Financial Valuation

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F

Fair Market Value in Financial Valuation
Fair Market Value in Financial Valuation
Fairness Opinion in Financial Valuation
FIFO in Financial Valuation
Financial Risk in Financial Valuation
Financial Statement in Financial Valuation
Financing Activities in Financial Valuation
Flow Statement in Financial Valuation
For some, goodwill is synonymous with Blue in Financial Valuation
Forced Liquidation Value in Financial Valuation
Free Cash Flow in Financial Valuation
Future Cash Flows in Financial Valuation

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G

Going Concern in Financial Valuation
Going Concern Value in Financial Valuation
Going Concern Value in Financial Valuation
Goodwill in Financial Valuation
Goodwill in Financial Valuation
Goodwill Value in Financial Valuation
Gross Profit in Financial Valuation
Growth Rate in Financial Valuation
Guideline Public Company Method in Financial Valuation

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H

Hedging in Financial Valuation
Holding Company Discount in Financial Valuation
Holding Period in Financial Valuation

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I

Income (Income in Financial Valuation
Income in Financial Valuation
Income Statement in Financial Valuation
Income Statement in Financial Valuation
Intangible Assets in Financial Valuation
Intangible Assets in Financial Valuation
Internal Rate of Return (IRR) in Financial Valuation
Internal Rate of Return in Financial Valuation
Intrinsic Value in Financial Valuation
Intrinsic Value in Financial Valuation
Invested Capital in Financial Valuation
Invested Capital Net Cash Flows in Financial Valuation
Investing Activities in Financial Valuation
Investment Risk in Financial Valuation
Investment Value in Financial Valuation

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J

Joint Cost Allocation in Financial Valuation
Joint Ventures in Financial Valuation
Justifiable Value in Financial Valuation

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K

Key Performance Indicators (KPIs) in Financial Valuation
Key Person Discount in Financial Valuation
Key Person Discount in Financial Valuation
Knowledge Assets in Financial Valuation

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L

Leverage in Financial Valuation
Levered Beta in Financial Valuation
Liabilities in Financial Valuation
LIFO in Financial Valuation
Limited Appraisal in Financial Valuation
Liquidation Preference in Financial Valuation
Liquidation Value in Financial Valuation
Liquidation Value in Financial Valuation
Liquidity in Financial Valuation

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M

Majority Control in Financial Valuation
Majority Interest in Financial Valuation
Market (Market in Financial Valuation
Market Capitalisation of Equity in Financial Valuation
Market Capitalisation of Invested Capital in Financial Valuation
Market Capitalization in Financial Valuation
Market Multiple in Financial Valuation
Market Value in Financial Valuation
Market Value in Financial Valuation
Marketability Discount in Financial Valuation
Marketability in Financial Valuation
Merger and Acquisition Method in Financial Valuation
Mid in Financial Valuation
Minority Discount in Financial Valuation
Minority Interest Discount in Financial Valuation
Minority Interest in Financial Valuation

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N

Net Book Value in Financial Valuation
Net Cash Flow in Financial Valuation
Net Cash Flows in Financial Valuation
Net Present Value (NPV) in Financial Valuation
Net Present Value in Financial Valuation
Net Profit in Financial Valuation
Net Tangible Asset Value in Financial Valuation
Net Worth in Financial Valuation
Non-Operating Assets in Financial Valuation
Normalised Earnings in Financial Valuation
Normalised Financial Statements in Financial Valuation
Normalized Earnings in Financial Valuation

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O

Operating Activities in Financial Valuation
Operating Expenses in Financial Valuation
Operating Income in Financial Valuation
Option Pool in Financial Valuation
Option Pricing Models in Financial Valuation
Orderly Liquidation Value in Financial Valuation
Ownership in Financial Valuation

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P

Perquisites in Financial Valuation
Portfolio Discount in Financial Valuation
Precedent Transaction in Financial Valuation
Precedent Transactons in Financial Valuation
Premise of Value in Financial Valuation
Present Value in Financial Valuation
Price-to-Book Ratio (P/B Ratio) in Financial Valuation
Price-to-Earnings Ratio (P/E Ratio) in Financial Valuation
Price/Earnings Multiple in Financial Valuation
Projecting Depreciation in Financial Valuation

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Q

Qualified Appraiser in Financial Valuation
Quality of Earnings in Financial Valuation
Quick Ratio in Financial Valuation

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R

Rate of Return in Financial Valuation
Real Options in Financial Valuation
Redundant Assets in Financial Valuation
Replacement Cost New in Financial Valuation
Report Date in Financial Valuation
Reproduction Cost New in Financial Valuation
Required Rate of Return in Financial Valuation
Reserve For Replacement in Financial Valuation
Residual Value in Financial Valuation
Return on Equity in Financial Valuation
Return on Invested Capital in Financial Valuation
Return on Investment (ROI) in Financial Valuation
Return on Investment in Financial Valuation
Revenue in Financial Valuation
Risk in Financial Valuation
Risk in Financial Valuation
Risk Premium in Financial Valuation
Rule of Thumb in Financial Valuation

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S

Scenario in Financial Valuation
Special Interest Purchasers in Financial Valuation
Standard of Value in Financial Valuation
Stock Options in Financial Valuation
Straight Line Depreciation in Financial Valuation
Sustaining Capital Reinvestment in Financial Valuation
Synergy in Financial Valuation
Systematic Risk in Financial Valuation

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T

Tangible Assets in Financial Valuation
Terminal Growth Rate in Financial Valuation
Terminal Value in Financial Valuation
Terminal Value in Financial Valuation
Terminal Value in Financial Valuation
The amount of depreciation taken as a non in Financial Valuation
The end result of this inventory valuation method is that the ending inventory value is lower and, therefore, the cost of goods sold is higher, which in turn makes the gross profit in Financial Valuation
Time Value of Money in Financial Valuation
Transaction Method in Financial Valuation

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U

Uniform Standards of Professional Appraisal Practice (USPAP) in Financial Valuation
Unlevered Beta in Financial Valuation
Unlevered Beta in Financial Valuation
Unsystematic Risk in Financial Valuation
Unsystematic Risk in Financial Valuation

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