- Principal
- The initial amount of money on which interest, returns, or tax liabilities are calculated.
- Interest rate
- The percentage charged or earned per period on the principal, expressed as an annual rate unless stated otherwise.
- Compounding
- The process by which interest is added to the principal so that subsequent interest is earned on the combined amount.
- Present value
- The current worth of a future sum, discounted at a given rate to account for the time value of money.
- Survival period reps
- A key concept referenced by the Survival Period for Reps: Calculate appropriate survival periods for M&A representations. General reps: 12-24 months post-closing. Fundamental reps: indefinite or 6+ years. Tax reps: applicable statute of limitations (3-6 years). Environmental: 5-7 years. IP ownership reps: 3-5 years.
- M&A survival period
- A key concept referenced by the Survival Period for Reps: Calculate appropriate survival periods for M&A representations. General reps: 12-24 months post-closing. Fundamental reps: indefinite or 6+ years. Tax reps: applicable statute of limitations (3-6 years). Environmental: 5-7 years. IP ownership reps: 3-5 years.
- Representation survival
- A key concept referenced by the Survival Period for Reps: Calculate appropriate survival periods for M&A representations. General reps: 12-24 months post-closing. Fundamental reps: indefinite or 6+ years. Tax reps: applicable statute of limitations (3-6 years). Environmental: 5-7 years. IP ownership reps: 3-5 years.
- Warranty period M&A
- A key concept referenced by the Survival Period for Reps: Calculate appropriate survival periods for M&A representations. General reps: 12-24 months post-closing. Fundamental reps: indefinite or 6+ years. Tax reps: applicable statute of limitations (3-6 years). Environmental: 5-7 years. IP ownership reps: 3-5 years.
- Indemnification time limit
- A key concept referenced by the Survival Period for Reps: Calculate appropriate survival periods for M&A representations. General reps: 12-24 months post-closing. Fundamental reps: indefinite or 6+ years. Tax reps: applicable statute of limitations (3-6 years). Environmental: 5-7 years. IP ownership reps: 3-5 years.