The Standard & Poor's guide to fairness opinions: [a user's guide for fiduciaries]
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York [u.a.]
McGraw-Hill
2005
|
| Schlagworte: | |
| Online-Zugang: | Table of contents only Contributor biographical information Publisher description Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references (p. 103) and index |
| Beschreibung: | VIII, 136 S. graph. Darst. 23 cm |
| ISBN: | 0071452842 |
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| 245 | 1 | 0 | |a The Standard & Poor's guide to fairness opinions |b [a user's guide for fiduciaries] |c Philip J. Clements ; Philip W. Wisler |
| 246 | 1 | 3 | |a Standard and Poor's guide to fairness opinions |
| 246 | 1 | 3 | |a Guide to fairness opinions |
| 264 | 1 | |a New York [u.a.] |b McGraw-Hill |c 2005 | |
| 300 | |a VIII, 136 S. |b graph. Darst. |c 23 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references (p. 103) and index | ||
| 650 | 7 | |a Bedrijven |2 gtt | |
| 650 | 7 | |a Financiële positie |2 gtt | |
| 650 | 7 | |a Risicoanalyse |2 gtt | |
| 650 | 7 | |a Waardeoordeel |2 gtt | |
| 650 | 4 | |a Recht | |
| 650 | 4 | |a Consolidation and merger of corporations |x Law and legislation |z United States | |
| 650 | 4 | |a Corporate governance |x Law and legislation |z United States | |
| 651 | 4 | |a USA | |
| 700 | 1 | |a Wisler, Philip W. |e Verfasser |4 aut | |
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| 856 | 4 | |u http://www.loc.gov/catdir/enhancements/fy0617/2004028202-b.html |3 Contributor biographical information | |
| 856 | 4 | |u http://www.loc.gov/catdir/enhancements/fy0617/2004028202-d.html |3 Publisher description | |
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Datensatz im Suchindex
| _version_ | 1804136443625340928 |
|---|---|
| adam_text | C O N T E N T S PREFACE VII CHAPTER 1 THE ROLE OF THE FIDUCIARY 1 1.1
FIDUCIARY DUTY 1 1.1.1 OVERVIEW 1 1.1.2 THE DUTY OF CARE 2 1.1.3 DUTY OF
LOYALTY 3 1.1.4 PERSONAL LIABILITY 5 1.2 THE ACTIVE CONSTITUENCY 6 1.3
NEW FIDUCIARY ROLES 7 CHAPTER 2 THE ROLE OF THE FAIRNESS OPINION 12 2.1
WHAT IS A FAIRNESS OPINION? 12 2.2 SPECIFIC FUNCTIONS OF A FAIRNESS
OPINION 14 2.2.1 AIDING IN DECISION MAKING 14 2.2.2 MITIGATING RISK 14
2.2.3 ENHANCING COMMUNICATION 15 2.3 WHEN SHOULD A FIDUCIARY SEEK A
FAIRNESS OPINION? 15 2.4 DISCLOSURE REQUIREMENTS FOR FAIRNESS OPINIONS
16 CHAPTER 3 _ _ _ ^ _ _ FAIRNESS OPINION PROCESS 17 3.1 FIDUCIARY
PROCESS 17 3.1.1 USE OF AN INDEPENDENT COMMITTEE 17 3.1.2 SELECTION OF
AN INDEPENDENT FINANCIAL ADVISOR 19 3.1.3 OTHER CONSIDERATIONS 22 3.2
INDEPENDENT FINANCIAL ADVISOR PROCESS 22 3.2.1 INITIAL DISCUSSIONS WITH
THE FIDUCIARY 23 CONTENTS 3.2.2 THE FAIRNESS OPINION COMMITTEE 23 3.2.3
INFORMATION GATHERING AND VALUATION DUE DILIGENCE 24 3.2.4 TRANSACTION
EVALUATION 25 3.2.5 PREPARATION OF DRAFT FAIRNESS OPINION 26 3.2.6
FAIRNESS OPINION COMMITTEE APPROVAL 27 3.2.7 FORMAL BOARD PRESENTATION
27 3.2.8 FAIRNESS OPINION ISSUANCE 28 3.3 SOME LEGAL PERSPECTIVES ON THE
PROCESS 28 3.3.1 A CASE TO SET THE STAGE 28 3.3.2 A CASE FOR PROCESS 30
3.3.3 A CASE FOR RIGOR 32 3.3.4 A CASE FOR FIDUCIARY INDEPENDENCE 33
3.3.5 A CASE FOR ADVISOR INDEPENDENCE 35 CHAPTER 4 VALUATION METHODS
EMPLOYED BY INDEPENDENT FINANCIAL ADVISORS 38 4.1 INTRODUCTION 38 4.1.1
STANDARD OF VALUE 38 4.1.2 APPROACH TO VALUE 41 4.2 MARKET APPROACH 42
4.2.1 OVERVIEW 42 4.2.2 IDENTIFICATION AND SELECTION 44 4.2.3 ADJUSTMENT
AND CALCULATION 46 4.2.4 APPLY AND ESTIMATE 47 4.2.5 MERGER AND
ACQUISITION DATA 47 4.3 INCOME APPROACH (OR DISCOUNTED CASH FLOW METHOD)
49 4.3.1 OVERVIEW 49 4.3.2 IDENTIFY AND ANALYZE THE APPROPRIATE
PROJECTIONS OF CASH FLOWS 50 4.3.3 COMPUTE THE TERMINAL VALUE 51 4.3.4
DISCOUNT PROJECTED CASH FLOWS AND TERMINAL VALUE BY APPROPRIATE RATE OF
RETURN 52 4.3.5 COMPUTE BUSINESS ENTERPRISE VALUE AND ADJUST FOR
NONOPERATING ASSETS AND LIABILITIES 55 4.3.6 ALLOCATE BUSINESS
ENTERPRISE VALUE TO SUBJECT INTEREST TAKING INTO ACCOUNT ADJUSTMENTS FOR
LIQUIDITY AND CONTROL CHARACTERISTICS 55 4.4 ADJUSTED BALANCE SHEET
APPROACH 56 CONTENTS CHAPTER 5 PROJECTIONS 60 5.1 WHO SHOULD PREPARE AND
REVIEW THE PROJECTIONS? 60 5.2 GOOD HYGIENE IN PROJECTION BUILDING 62
5.2.1 INPUT ACROSS THE ORGANIZATION 62 5.2.2 CORROBORATION WITH EXTERNAL
SOURCES 62 5.2.3 ASSUMPTIONS 63 5.2.4 SYSTEMATICALLY IDENTIFY AND ASSESS
UNCERTAINTY 63 5.2.5 CONSIDERED ALTERNATIVES TO THE PROPOSED TRANSACTION
64 5.3 ROLE OF SYNERGIES 64 5.3.1 WHAT IS SYNERGY? 64 5.3.2 SYNERGY IN
THE FAIRNESS ANALYSIS 65 5.3.3 MARKET/REVENUE SYNERGIES 66 5.3.4
EARN-OUTS 69 CHAPTER 6 VALUATION ANALYSIS IN SPECIAL SITUATIONS 71 6.1
THIN TRADING EFFECT 71 6.2 INTELLECTUAL PROPERTY 72 6.2.1 DEFINITION OF
INTELLECTUAL PROPERTY 72 6.2.2 DUE DILIGENCE 75 6.2.3 THE IP TRANSACTION
76 6.2.4 IP AS PART OF AN ONGOING BUSINESS 77 6.2.5 IP VALUATION 78
6.2.6 RELIEF-FROM-ROYALTY VALUATION METHOD 78 6.3 THE ROLL-UP STRATEGY
81 6.3.1 ARBITRAGE 81 6.3.2 CONSOLIDATOR/BUYER 82 6.3.3 THE SELLER IN A
ROLL-UP SCENARIO 83 6.4 EARLY STAGE COMPANIES 85 6.5 CO-OPS AND
NOT-FOR-PROFITS 87 CHAPTER 7 TECHNICAL ISSUES 89 7.1 CAPITAL STRUCTURE
89 7.1.1 OFF-BALANCE-SHEET FINANCING 89 CONTENTS 7.1.2 MARKET VALUE OF
DEBT 90 7.1.3 GUARANTEES 91 7.1.4 OPERATING LEASES 91 7.1.5 PREFERRED
SECURITIES 91 7.1.6 STOCK OPTIONS 92 7.1.7 BONDHOLDER CONSIDERATIONS 92
7.2 PREMIA AND DISCOUNTS 93 7.2.1 CONTROL PREMIUM 93 7.2.2 SUPER-VOTING
RIGHTS 95 7.2.3 MINORITY DISCOUNT 96 7.2.4 MARKETABILITY DISCOUNT 96 7.3
TAX ISSUES 97 7.3.1 PASS-THROUGH ENTITIES 97 7.3.2 NET OPERATING LOSSES
98 7.3.3 ASSET BASIS 99 7.3.4 TAX CREDITS 100 7.4 INTERNATIONAL BUSINESS
CONSIDERATIONS 100 7.4.1 FOREIGN EXCHANGE 100 7.4.2 MULTINATIONAL
OPERATING CONSIDERATIONS 101 7.4.3 GLOBAL COST OF CAPITAL 101 7.4.4
FOREIGN TAXES 101 APPENDIX I BIBLIOGRAPHY OF SELECT SOURCES ADDRESSING
THE TOPIC OF CORPORATE GOVERNANCE 103 APPENDIX II DISCLOSURE REQUIREMENT
SUMMARY UNDER RULE 13E-3 104 APPENDIX III SAMPLE GENERIC INFORMATION
REQUEST LIST 107 APPENDIX IV SAMPLE RISK ASSESSMENT AND DUE DILIGENCE
QUESTIONS 112 APPENDIX V COST OF CAPITAL DISCUSSION 119 BIOGRAPHIES FOR
CONTRIBUTING AUTHORS 125 INDEX 131
|
| adam_txt |
C O N T E N T S PREFACE VII CHAPTER 1 THE ROLE OF THE FIDUCIARY 1 1.1
FIDUCIARY DUTY 1 1.1.1 OVERVIEW 1 1.1.2 THE DUTY OF CARE 2 1.1.3 DUTY OF
LOYALTY 3 1.1.4 PERSONAL LIABILITY 5 1.2 THE ACTIVE CONSTITUENCY 6 1.3
NEW FIDUCIARY ROLES 7 CHAPTER 2 THE ROLE OF THE FAIRNESS OPINION 12 2.1
WHAT IS A FAIRNESS OPINION? 12 2.2 SPECIFIC FUNCTIONS OF A FAIRNESS
OPINION 14 2.2.1 AIDING IN DECISION MAKING 14 2.2.2 MITIGATING RISK 14
2.2.3 ENHANCING COMMUNICATION 15 2.3 WHEN SHOULD A FIDUCIARY SEEK A
FAIRNESS OPINION? 15 2.4 DISCLOSURE REQUIREMENTS FOR FAIRNESS OPINIONS
16 CHAPTER 3 _ _ _ ^ _ _ FAIRNESS OPINION PROCESS 17 3.1 FIDUCIARY
PROCESS 17 3.1.1 USE OF AN INDEPENDENT COMMITTEE 17 3.1.2 SELECTION OF
AN INDEPENDENT FINANCIAL ADVISOR 19 3.1.3 OTHER CONSIDERATIONS 22 3.2
INDEPENDENT FINANCIAL ADVISOR PROCESS 22 3.2.1 INITIAL DISCUSSIONS WITH
THE FIDUCIARY 23 CONTENTS 3.2.2 THE FAIRNESS OPINION COMMITTEE 23 3.2.3
INFORMATION GATHERING AND VALUATION DUE DILIGENCE 24 3.2.4 TRANSACTION
EVALUATION 25 3.2.5 PREPARATION OF DRAFT FAIRNESS OPINION 26 3.2.6
FAIRNESS OPINION COMMITTEE APPROVAL 27 3.2.7 FORMAL BOARD PRESENTATION
27 3.2.8 FAIRNESS OPINION ISSUANCE 28 3.3 SOME LEGAL PERSPECTIVES ON THE
PROCESS 28 3.3.1 A CASE TO SET THE STAGE 28 3.3.2 A CASE FOR PROCESS 30
3.3.3 A CASE FOR RIGOR 32 3.3.4 A CASE FOR FIDUCIARY INDEPENDENCE 33
3.3.5 A CASE FOR ADVISOR INDEPENDENCE 35 CHAPTER 4 VALUATION METHODS
EMPLOYED BY INDEPENDENT FINANCIAL ADVISORS 38 4.1 INTRODUCTION 38 4.1.1
STANDARD OF VALUE 38 4.1.2 APPROACH TO VALUE 41 4.2 MARKET APPROACH 42
4.2.1 OVERVIEW 42 4.2.2 IDENTIFICATION AND SELECTION 44 4.2.3 ADJUSTMENT
AND CALCULATION 46 4.2.4 APPLY AND ESTIMATE 47 4.2.5 MERGER AND
ACQUISITION DATA 47 4.3 INCOME APPROACH (OR DISCOUNTED CASH FLOW METHOD)
49 4.3.1 OVERVIEW 49 4.3.2 IDENTIFY AND ANALYZE THE APPROPRIATE
PROJECTIONS OF CASH FLOWS 50 4.3.3 COMPUTE THE TERMINAL VALUE 51 4.3.4
DISCOUNT PROJECTED CASH FLOWS AND TERMINAL VALUE BY APPROPRIATE RATE OF
RETURN 52 4.3.5 COMPUTE BUSINESS ENTERPRISE VALUE AND ADJUST FOR
NONOPERATING ASSETS AND LIABILITIES 55 4.3.6 ALLOCATE BUSINESS
ENTERPRISE VALUE TO SUBJECT INTEREST TAKING INTO ACCOUNT ADJUSTMENTS FOR
LIQUIDITY AND CONTROL CHARACTERISTICS 55 4.4 ADJUSTED BALANCE SHEET
APPROACH 56 CONTENTS CHAPTER 5 PROJECTIONS 60 5.1 WHO SHOULD PREPARE AND
REVIEW THE PROJECTIONS? 60 5.2 GOOD HYGIENE IN PROJECTION BUILDING 62
5.2.1 INPUT ACROSS THE ORGANIZATION 62 5.2.2 CORROBORATION WITH EXTERNAL
SOURCES 62 5.2.3 ASSUMPTIONS 63 5.2.4 SYSTEMATICALLY IDENTIFY AND ASSESS
UNCERTAINTY 63 5.2.5 CONSIDERED ALTERNATIVES TO THE PROPOSED TRANSACTION
64 5.3 ROLE OF SYNERGIES 64 5.3.1 WHAT IS SYNERGY? 64 5.3.2 SYNERGY IN
THE FAIRNESS ANALYSIS 65 5.3.3 MARKET/REVENUE SYNERGIES 66 5.3.4
EARN-OUTS 69 CHAPTER 6 VALUATION ANALYSIS IN SPECIAL SITUATIONS 71 6.1
THIN TRADING EFFECT 71 6.2 INTELLECTUAL PROPERTY 72 6.2.1 DEFINITION OF
INTELLECTUAL PROPERTY 72 6.2.2 DUE DILIGENCE 75 6.2.3 THE IP TRANSACTION
76 6.2.4 IP AS PART OF AN ONGOING BUSINESS 77 6.2.5 IP VALUATION 78
6.2.6 RELIEF-FROM-ROYALTY VALUATION METHOD 78 6.3 THE ROLL-UP STRATEGY
81 6.3.1 ARBITRAGE 81 6.3.2 CONSOLIDATOR/BUYER 82 6.3.3 THE SELLER IN A
ROLL-UP SCENARIO 83 6.4 EARLY STAGE COMPANIES 85 6.5 CO-OPS AND
NOT-FOR-PROFITS 87 CHAPTER 7 TECHNICAL ISSUES 89 7.1 CAPITAL STRUCTURE
89 7.1.1 OFF-BALANCE-SHEET FINANCING 89 CONTENTS 7.1.2 MARKET VALUE OF
DEBT 90 7.1.3 GUARANTEES 91 7.1.4 OPERATING LEASES 91 7.1.5 PREFERRED
SECURITIES 91 7.1.6 STOCK OPTIONS 92 7.1.7 BONDHOLDER CONSIDERATIONS 92
7.2 PREMIA AND DISCOUNTS 93 7.2.1 CONTROL PREMIUM 93 7.2.2 SUPER-VOTING
RIGHTS 95 7.2.3 MINORITY DISCOUNT 96 7.2.4 MARKETABILITY DISCOUNT 96 7.3
TAX ISSUES 97 7.3.1 PASS-THROUGH ENTITIES 97 7.3.2 NET OPERATING LOSSES
98 7.3.3 ASSET BASIS 99 7.3.4 TAX CREDITS 100 7.4 INTERNATIONAL BUSINESS
CONSIDERATIONS 100 7.4.1 FOREIGN EXCHANGE 100 7.4.2 MULTINATIONAL
OPERATING CONSIDERATIONS 101 7.4.3 GLOBAL COST OF CAPITAL 101 7.4.4
FOREIGN TAXES 101 APPENDIX I BIBLIOGRAPHY OF SELECT SOURCES ADDRESSING
THE TOPIC OF CORPORATE GOVERNANCE 103 APPENDIX II DISCLOSURE REQUIREMENT
SUMMARY UNDER RULE 13E-3 104 APPENDIX III SAMPLE GENERIC INFORMATION
REQUEST LIST 107 APPENDIX IV SAMPLE RISK ASSESSMENT AND DUE DILIGENCE
QUESTIONS 112 APPENDIX V COST OF CAPITAL DISCUSSION 119 BIOGRAPHIES FOR
CONTRIBUTING AUTHORS 125 INDEX 131 |
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| id | DE-604.BV022386725 |
| illustrated | Illustrated |
| index_date | 2024-07-02T17:12:55Z |
| indexdate | 2024-07-09T20:56:29Z |
| institution | BVB |
| isbn | 0071452842 |
| language | English |
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| spelling | Clements, Philip J. Verfasser aut The Standard & Poor's guide to fairness opinions [a user's guide for fiduciaries] Philip J. Clements ; Philip W. Wisler Standard and Poor's guide to fairness opinions Guide to fairness opinions New York [u.a.] McGraw-Hill 2005 VIII, 136 S. graph. Darst. 23 cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references (p. 103) and index Bedrijven gtt Financiële positie gtt Risicoanalyse gtt Waardeoordeel gtt Recht Consolidation and merger of corporations Law and legislation United States Corporate governance Law and legislation United States USA Wisler, Philip W. Verfasser aut http://www.loc.gov/catdir/toc/ecip054/2004028202.html Table of contents only http://www.loc.gov/catdir/enhancements/fy0617/2004028202-b.html Contributor biographical information http://www.loc.gov/catdir/enhancements/fy0617/2004028202-d.html Publisher description SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015595639&sequence=000005&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Clements, Philip J. Wisler, Philip W. The Standard & Poor's guide to fairness opinions [a user's guide for fiduciaries] Bedrijven gtt Financiële positie gtt Risicoanalyse gtt Waardeoordeel gtt Recht Consolidation and merger of corporations Law and legislation United States Corporate governance Law and legislation United States |
| title | The Standard & Poor's guide to fairness opinions [a user's guide for fiduciaries] |
| title_alt | Standard and Poor's guide to fairness opinions Guide to fairness opinions |
| title_auth | The Standard & Poor's guide to fairness opinions [a user's guide for fiduciaries] |
| title_exact_search | The Standard & Poor's guide to fairness opinions [a user's guide for fiduciaries] |
| title_exact_search_txtP | The Standard & Poor's guide to fairness opinions [a user's guide for fiduciaries] |
| title_full | The Standard & Poor's guide to fairness opinions [a user's guide for fiduciaries] Philip J. Clements ; Philip W. Wisler |
| title_fullStr | The Standard & Poor's guide to fairness opinions [a user's guide for fiduciaries] Philip J. Clements ; Philip W. Wisler |
| title_full_unstemmed | The Standard & Poor's guide to fairness opinions [a user's guide for fiduciaries] Philip J. Clements ; Philip W. Wisler |
| title_short | The Standard & Poor's guide to fairness opinions |
| title_sort | the standard poor s guide to fairness opinions a user s guide for fiduciaries |
| title_sub | [a user's guide for fiduciaries] |
| topic | Bedrijven gtt Financiële positie gtt Risicoanalyse gtt Waardeoordeel gtt Recht Consolidation and merger of corporations Law and legislation United States Corporate governance Law and legislation United States |
| topic_facet | Bedrijven Financiële positie Risicoanalyse Waardeoordeel Recht Consolidation and merger of corporations Law and legislation United States Corporate governance Law and legislation United States USA |
| url | http://www.loc.gov/catdir/toc/ecip054/2004028202.html http://www.loc.gov/catdir/enhancements/fy0617/2004028202-b.html http://www.loc.gov/catdir/enhancements/fy0617/2004028202-d.html http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015595639&sequence=000005&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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