BES

Business Expansion Scheme

Similar financial terms

Best-efforts sale
Best efforts is a method of securities distribution or underwriting in which the securities firm agrees to sell as much of the offering as possible and return any unsold shares to the issuer. As opposed to a guaranteed or fixed price sale, where the underwriter agrees to sell a specific number of shares (with the securities firm holding any unsold shares in its own account if necessary).

Best-interests-of-creditors test
The requirement that a claim holder voting against a plan of reorganization must receive at least as much as he would have if the debtor were liquidated.

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Did you know?

Goodwill

The value of a business to a purchaser over and above its net asset value. It reflects the value of intangible assets like:

  • reputation
  • brand name
  • good customer relations
  • high employee morale
  • other factors which improve the company's business.

Goodwill is normally given a value in a company's balance sheet, but is depreciated over a period of time. ...


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