风险投资常用术语英英解释.doc

风险投资常用术语英英解释
风险投资常用术语英英解释
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;A; Round : A financing event whereby venture capitalists invest in pany that was previously financed by founders and/or angels1>. The ;A; is from Series ;A; Preferred stock. See ;B; round.
Accredited Investor: Defined by Rule 501 of Regulation D, an individual (. non-corporate) ;accredited investor; is either a natural person who has worth, or worth with the person's spouse, that exceeds $1 million at the time of the purchase OR a natural person with e exceeding $200,000 in each of the two most recent years or joint e with a spouse exceeding $300,000 for those years and a reasonable expectation of the same e level in the current year. For plete definition of accredited investor, see the SEC website.
Accrued Interest: The interest due on preferred stock or a bond since the last interest payment was made.
Acquisition: The process of gaining control, possession or ownership of a private pany by an pany or conglomerate.
ACRS: Accelerated Cost Recovery System. The IRS approved method of calculating depreciation expense for tax purposes. Also known as Accelerated Depreciation.
Adjustment Condition: An adjustment condition occurs if pany does not close on an equity investment in pany for a minimum of $xxx, net of brokerage fees, on or before a series of other predetermined events, . delivery of term sheet to preferred stockholders.
ADR: American Depositary Receipt (ADR's). A security issued by a . bank in place of the foreign shares held in trust by that bank, thereby facilitating the trading of foreign shares in . markets.
Advisory Board: A group of external advisors to a private equity group or pany. Advice provided varies from overall strategy to portfolio valuation. Less formal than a Board of Directors.
Allocation: The amount of securities assigned to an investor, broker, or underwriter in an offering. An allocation can be equal to or less than the amount indicated by the investor during the