Resources / Glossary

The private-market lexicon, defined.

Every term VectorShift uses across diligence, monitoring, and reporting — cross-linked to the research that puts each one to work.

152 terms · 7 categories · Updated June 2026

Diligence & the deal room.

The artifacts every transaction is underwritten against.
A
Antitrust clearance

Regulatory sign-off that a merger may proceed without harming competition — a condition to closing that can delay, reshape, or block a deal entirely.

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B
Buy-side diligence

The investigation a buyer runs on a target before close — testing the seller's claims so the buyer knows exactly what it is paying for.

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C
Carve-out financials

Financial statements constructed for a business unit being sold out of a larger parent — an estimate of how the unit would perform standalone.

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C
Clean team

A ring-fenced group — often outside advisers — allowed to review competitively sensitive data the deal principals must not see until closing.

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C
Closing balance sheet

The balance sheet drawn up as of the closing date — the document that measures the final price adjustment for working capital, cash, and debt.

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CAka. CDD
Commercial due diligence

The workstream that tests whether a target's market, customers, and competitive position support the growth a buyer is paying for.

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CAka. CIM
Confidential information memorandum

The detailed sell-side document that presents a target to qualified buyers — the full pitch a process is launched on, sent after an NDA.

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C
Confirmatory diligence

The deep, post-LOI phase of diligence — under exclusivity — where a buyer verifies the assumptions behind its price before signing a definitive agreement.

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C
Customer reference call

A diligence conversation with a target's actual customers to test whether the revenue story holds up — the closest a buyer gets to ground truth on demand.

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DAka. VDR
Data room

Permissioned repository of diligence materials. Every figure in an IC memo ultimately points back to a document here.

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D
Data room index

The structured list of folders and documents inside a data room — the table of contents that dictates how a buyer reads a target and what they can find.

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D
Data tape

A single granular file — one row per loan, account, or customer — listing every position in a portfolio so a buyer can model it line by line.

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D
Diligence checklist

The structured request list a buyer sends a seller — the document that defines what goes into the data room and tracks what has been received.

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D
Disclosure schedule

The seller's itemized exceptions to its representations — the document that qualifies every clean rep with the messy reality behind it.

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IAka. IOI
Indication of interest

A buyer's early, non-binding signal of interest — usually a price range and key terms — submitted to advance in a sale process before a formal bid.

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LAka. LDD
Legal due diligence

The workstream that reads a target's contracts, records, litigation, and compliance to find legal risks that affect price, structure, or terms.

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LAka. LOI
Letter of intent

A mostly non-binding document setting out a buyer's proposed terms — price, structure, exclusivity — that frames the deal before confirmatory diligence.

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NAka. NWC
Net working capital

Current operating assets minus current operating liabilities — the cash a business ties up to run, and a key driver of the closing price adjustment.

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R
Red flag report

A short diligence deliverable that surfaces only the material risks and deal-breakers early, so a buyer can decide whether to keep spending.

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RAka. R&W
Reps and warranties

The seller's contractual statements of fact about the business — the promises a buyer relies on, backed by indemnities if they turn out untrue.

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TAka. TDD
Technical due diligence

The workstream that examines a target's technology, architecture, and engineering — whether the product can scale and what it will cost to maintain.

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VAka. VDR
Virtual data room

The access-controlled online repository where a seller shares diligence documents with buyers — the platform a transaction is underwritten and closed on.

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W
Working capital peg

The agreed normal level of working capital a target must deliver at close — the benchmark that the closing adjustment is measured against.

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Deal structures & terms.

How transactions are shaped, priced, and papered.
A
Add-on acquisition

A smaller company acquired to expand an existing platform investment, bought at a lower multiple to grow the platform and blend down its cost.

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A
Asset purchase

A deal where the buyer acquires specific assets and assumes only chosen liabilities of a target, rather than buying its stock or equity.

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B
Bolt-on

A smaller acquisition added to an existing platform company — bought to be integrated rather than run standalone, expanding the platform's scale or reach.

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C
Carve-out

The sale of a division or business unit out of a larger parent — separating a piece of a company so it can stand and trade on its own.

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C
Club deal

An acquisition in which two or more private equity firms join forces to buy a target together, sharing the equity check, governance, and risk.

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D
Dividend recapitalization

A transaction where a company raises new debt to pay a special dividend to its owners, returning cash without selling the business.

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E
Earnout

Deferred purchase price paid to a seller only if the acquired business hits agreed performance targets after close — a way to bridge valuation gaps.

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E
Escrow

Money set aside with a neutral third party at closing, released later once conditions are met — security for the buyer's indemnity claims.

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G
Go-shop period

A window after a deal is signed during which the target may actively solicit competing bids, to test whether a higher offer exists.

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H
Holdback

Part of the price the buyer retains rather than pays at close, released later if no claims arise — the buyer's self-held security against post-close risk.

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JAka. JV
Joint venture

An arrangement where two or more parties combine resources in a shared entity or project to pursue a specific goal, while remaining separate companies.

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MAka. MOE
Merger of equals

A combination of two similarly sized companies framed as a partnership of peers, usually all-stock, with shared governance rather than one buying the other.

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M
Minority recapitalization

A deal where an investor takes a minority stake to provide capital or liquidity, while founders or existing owners keep control of the business.

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RAka. recap
Recapitalization

A reshaping of a company's mix of debt and equity — often adding leverage to return cash to owners — without necessarily changing who runs the business.

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R
Reverse merger

A deal where a private company becomes public by merging into an existing public shell, taking over its listing without a traditional IPO.

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RAka. RTM
Reverse triangular merger

An acquisition where the buyer's merger subsidiary merges into the target, leaving the target alive as a wholly owned subsidiary of the buyer.

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S
Spin-off

A separation where a parent distributes shares of a subsidiary to its own shareholders, creating an independent, separately traded company.

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S
Split-off

A separation where shareholders exchange parent shares for shares of a subsidiary, so the parent's share count shrinks as the unit becomes independent.

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S
Stock purchase

A deal where the buyer acquires the target's shares directly, stepping into the entity and inheriting all of its assets and liabilities.

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T
Tender offer

A public offer made directly to a target's shareholders to buy their shares at a set price, bypassing a shareholder vote to acquire control quickly.

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Fund economics & returns.

How capital is raised, deployed, and returned.
C
Capital call

A formal demand from a fund to its investors to wire a portion of their committed capital, issued when the GP needs cash to fund an investment or expense.

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CAka. carry
Carried interest

The GP's share of a fund's profits — conventionally 20% — paid only after investors recover their capital and preferred return.

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C
Catch-up

The waterfall tier where, after the preferred return, the GP takes a heavy share of profit until it has caught up to its full carry percentage.

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C
Clawback

A provision requiring the GP to return carried interest it was paid early if, over the fund's life, it ended up taking more carry than it earned.

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C
Co-investment

A direct investment an LP makes alongside the fund in a single deal — usually with reduced or zero fees and carry, on top of its fund commitment.

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C
Committed capital

The total amount investors have legally pledged to a fund — its size and fee base — drawn down over time through capital calls, not paid up front.

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CAka. CV
Continuation fund

A new fund a GP raises to buy assets out of one of its own older funds — holding winners longer while letting existing LPs cash out or roll over.

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C
Crossover fund

A fund that invests across private and public markets — backing a company in its late private rounds and holding it through and after the IPO.

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D
Deal-by-deal carry

A structure where the GP earns carried interest on each profitable exit, rather than waiting until the whole fund returns capital. The American waterfall.

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D
Distribution waterfall

The contractual order in which a fund splits cash from exits between LPs and the GP — return of capital, preferred return, catch-up, then the carry split.

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DAka. DPI
DPI

Distributions to Paid-In — cash actually returned to LPs divided by capital they paid in. The realized multiple, owing nothing to marks.

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D
Dry powder

The committed capital a fund has raised but not yet invested — the uncalled commitments it can deploy when the right opportunity appears.

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FAka. FoF
Fund-of-funds

A fund that invests in other funds rather than directly in companies — offering diversified access at the cost of a second layer of fees.

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G
GP commitment

The general partner's own capital invested into its fund alongside LPs — the skin in the game that aligns the manager with its investors.

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G
GP-led secondary

A transaction where the GP moves one or more assets out of an old fund into a new vehicle, giving existing LPs the choice to cash out or roll over.

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G
Gross IRR

A fund's internal rate of return before management fees, carried interest, and fund expenses — a read on deal-level skill, not LP outcome.

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H
Hurdle rate

The minimum annual return a fund must deliver to investors before the GP earns any carried interest — conventionally around 8%, compounding on contributed capital.

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IAka. IRR
IRR

The annualized, time-weighted discount rate at which a fund's cash flows net to zero — the headline return metric in private markets.

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J
J-curve

The shape of a fund's net returns over time — negative early as fees and markdowns bite, then rising as investments mature and distributions arrive.

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M
Management fee

The recurring fee — conventionally about 2% a year — that funds the GP's operating costs, paid regardless of whether the fund's investments succeed.

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MAka. MOIC
MOIC

Multiple on Invested Capital — total value returned and held divided by capital invested. It answers how many times your money came back, ignoring time.

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PAka. pref
Preferred return

The return LPs are entitled to receive first — conventionally about 8% compounding — before the GP earns any carried interest on the fund's profits.

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S
Secondaries

The market for buying and selling existing private-fund interests, letting an LP exit a commitment early or a GP restructure a fund before its natural end.

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Valuation & the metrics behind it.

What a business is worth — and the numbers that prove it.
A
Accretion / dilution

Whether a deal raises or lowers the acquirer's earnings per share — the first quantitative screen on an M&A transaction.

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A
Adjusted EBITDA

EBITDA recast to a sustainable run-rate by adding back one-time, non-recurring, and owner-specific items — the EBITDA most deals are priced on.

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AAka. ARR
ARR multiple

Enterprise value divided by annual recurring revenue — the headline multiple for subscription software, where ARR is the durable revenue base.

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B
Bridge to equity value

The step-by-step adjustment from enterprise value to equity value — netting debt, cash, and every claim that ranks ahead of common shares.

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CAka. Comps
Comparable company analysis

Valuing a business by the multiples its publicly traded peers trade at — a relative valuation that prices a company against the market, not its cash flows.

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DAka. DCF
DCF

A valuation that discounts a company's projected future cash flows back to today — value as the present worth of what the business will generate.

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D
Down round

A financing raised at a lower price per share than the previous round — a valuation markdown that dilutes existing holders and can trigger anti-dilution.

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EAka. EBITDA
EBITDA

Earnings before interest, taxes, depreciation, and amortization — a proxy for operating profitability stripped of capital structure and accounting choices.

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E
EBITDA multiple

Enterprise value divided by EBITDA — the headline multiple in private markets, expressing price as a count of operating-earnings years.

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EAka. EV
Enterprise value

The value of a business to all capital providers — equity and debt — independent of how the company happens to be financed.

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E
Entry multiple

The valuation multiple paid to acquire a business — most often EV / EBITDA — that sets the price basis the entire deal return is measured against.

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E
Equity value

The value of a business attributable to its shareholders alone — what is left after every debt and senior claim is satisfied.

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E
Exit multiple

The valuation multiple a business is sold at on exit — the assumption that, set against the entry multiple, drives much of a deal's projected return.

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F
Football field

A horizontal-bar chart showing the range of values each methodology implies — the one-page summary of where a business is worth.

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G
Goodwill

The premium a buyer pays above the fair value of a target's identifiable net assets — booked as an asset and tested for impairment, not amortized.

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I
Implied multiple

The valuation multiple backed out from a known price and metric — what a deal price or model output implies in turns of EBITDA or revenue.

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L
Liquidation preference

The right of preferred holders to be paid back first in an exit — a fixed amount off the top before common shares see a dollar.

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M
Multiple arbitrage

Buying a business at one valuation multiple and selling it at a higher one, capturing return from the re-rating itself rather than from earnings growth.

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N
Net debt

Total interest-bearing debt minus cash and equivalents — the figure that bridges equity value and enterprise value in a deal.

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SAka. SOTP
Sum-of-the-parts

Valuing a company by valuing each business segment separately and adding them up — the right lens for conglomerates and diversified firms.

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TAka. TV
Terminal value

The value of all cash flows beyond a DCF's explicit forecast — usually the largest single component of the answer.

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WAka. WACC
WACC

The blended cost of a company's debt and equity, weighted by their share of the capital structure — the discount rate used to value its future cash flows.

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Portfolio operations & monitoring.

What happens between close and exit.
1
100-day plan

The concentrated set of actions a sponsor executes in the first ~100 days after close to stabilize the business and launch the value creation plan.

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A
Add-on pipeline

The managed funnel of potential acquisition targets a platform is tracking and pursuing — the engine that turns a buy-and-build thesis into actual deals.

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B
Board reporting

The recurring package of performance, financials, and decisions a company prepares for its board — the formal record of how a portfolio company is governed.

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B
Bolt-on sourcing

The systematic search for smaller acquisitions to add to a platform company — building and working a pipeline of targets to fuel a buy-and-build.

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B
Buy-and-build

A strategy of buying a platform company and growing it through a series of bolt-on acquisitions — creating value via scale, synergies, and arbitrage.

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CAka. CAC
CAC payback

The time it takes to recover what was spent acquiring a customer from the gross profit they generate — the metric that tells you how cash-hungry growth is.

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CAka. CCC
Cash conversion cycle

The number of days cash is tied up in operations between paying suppliers and collecting from customers — how long a company funds its own working capital.

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C
Churn

The rate at which customers or recurring revenue is lost over a period — the leak that net growth has to outrun before any new sales count.

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C
Customer cohort analysis

Grouping customers by when they were acquired and tracking each group over time — revealing the true retention and economics behind headline growth.

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E
Equity rollover pool

The aggregate equity sellers and managers reinvest into the new ownership structure rather than cashing out — keeping them aligned with the sponsor.

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EAka. ERP
ERP migration

Moving a company off legacy or fragmented systems onto a single enterprise resource planning platform — high-risk plumbing under most other ops levers.

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E
Exit readiness

The state of a portfolio company being prepared, well before a sale, so it can withstand buyer diligence and transact at full value without surprises.

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GAka. GRR
Gross retention

The percentage of recurring revenue retained from existing customers after churn and downgrades, excluding expansion — a measure of how leaky the base is.

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I
Integration playbook

A reusable, structured guide for absorbing an acquired business — the standardized workstreams, owners, and milestones a buyer applies to every integration.

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KAka. KPI
KPI dashboard

A single view of the handful of metrics that show whether a portfolio company is on plan — the instrument panel a board and operator actually steer by.

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LAka. LTV
Lifetime value

The total gross profit a company expects to earn from a customer over the whole relationship — the number that makes acquisition spend rational.

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MAka. MOR
Monthly operating review

The recurring working session where management and the sponsor interrogate last month's actuals against plan and decide what to do about the variances.

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P
Procurement savings

Cost reductions captured by changing how a portfolio company buys goods and services — through better pricing, consolidated suppliers, and tighter demand.

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S
Shared services

Centralizing back-office functions — finance, HR, IT, procurement — into one shared unit so multiple business units stop running them separately.

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VAka. VCP
Value creation plan

The explicit roadmap of how a sponsor intends to grow the value of a portfolio company over the hold — the thesis turned into owned, dated workstreams.

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W
Working capital optimization

Freeing cash trapped in receivables, inventory, and payables — releasing capital the business already has without touching revenue or profit.

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Capital markets & financing.

How deals get funded.
A
Amortization schedule

The timetable that maps every loan payment into principal and interest until the balance reaches zero.

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AAka. ABL
Asset-based lending

Lending secured by and sized to specific assets — receivables, inventory, equipment — with availability that flexes against a borrowing base.

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BAka. BDC
BDC

A business development company — a regulated vehicle that lends to and invests in middle-market private companies, a major engine of private credit.

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B
Bridge loan

Short-term financing that funds a deal at close on the expectation it will be refinanced — the bridge to permanent capital, not the capital itself.

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B
Bullet maturity

A debt structure where the full principal comes due in one payment at the end, with no amortization along the way.

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CAka. CLO
CLO

A collateralized loan obligation — a structured vehicle that buys a pool of leveraged loans and funds it with tranched notes of varying seniority and risk.

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CAka. Cov-lite
Covenant-lite

A loan with no maintenance financial covenant — the borrower is tested only when it takes a specific action.

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C
Credit spread

The extra yield a borrower pays over a risk-free or base rate to compensate lenders for credit risk — the price of the risk, not the underlying rate.

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DAka. DSCR
Debt service coverage ratio

How comfortably a company's cash flow covers its debt payments — cash available divided by debt service.

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DAka. DDTL
Delayed draw term loan

A committed term loan a borrower can draw in tranches over a defined window rather than all at once — pre-arranged capital for known future spending.

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D
Direct lending

Non-bank funds lending directly to companies — bilateral private loans that bypass the syndicated market.

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EAka. ECF sweep
Excess cash flow sweep

A covenant that forces a borrower to use a share of leftover free cash to prepay debt — automatic deleveraging.

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F
First lien

Debt holding a first-priority security interest in collateral — paid first from those assets, the senior-most secured claim in the capital structure.

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HAka. HY
High-yield bond

A bond from a below-investment-grade issuer — higher coupon to compensate for higher default risk.

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I
Incremental facility

Pre-agreed capacity in a credit agreement to raise additional debt later on the same terms — the accordion that lets a borrower add leverage without a new deal.

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L
Leverage ratio

How much debt a company carries relative to its earnings — usually debt divided by EBITDA.

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M
Mezzanine debt

Subordinated capital that sits between senior debt and equity — higher cost, often with an equity kicker, ranking behind the senior lenders.

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OAka. OID
Original issue discount

The gap between a debt instrument's face value and the discounted price it is issued at — extra yield to lenders, repaid as par at maturity.

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PAka. PIK
PIK toggle

Debt that lets the borrower choose each period to pay interest in cash or add it to principal — flexibility paid for with a higher rate when toggled.

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RAka. RCF
Revolving credit facility

A committed line of credit a borrower can draw, repay, and redraw up to a limit — the flexible working-capital layer alongside term debt.

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S
Second lien

Debt secured by a second-priority claim on the same collateral as the first lien — paid from that collateral only after the first-lien lenders are satisfied.

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S
Sponsor finance

Lending specifically to private-equity-owned companies to fund buyouts and their growth — a distinct, relationship-driven corner of leveraged finance.

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TAka. TLB
Term loan B

An institutional first-lien term loan with light amortization and a bullet maturity, sold to funds and CLOs rather than held by banks.

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U
Unitranche

A single debt facility that blends senior and subordinated risk into one tranche at one blended rate — the workhorse of private-credit direct lending.

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Legal & governance.

The rights, obligations, and controls behind a deal.
A
Anti-dilution protection

A preferred-stock provision that lowers the conversion price if the company later raises money at a lower valuation, protecting investors from a down round.

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A
Appraisal rights

A shareholder's statutory right to refuse a merger price and have a court determine the fair value of their shares instead.

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B
Board control

Holding enough seats to command a majority of board votes — the power to decide the matters that the board, not shareholders, controls.

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CAka. CoC
Change of control

A defined event — typically a sale, merger, or majority-ownership shift — that triggers contractual rights such as consent, acceleration, or payout.

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D
Drag-along rights

A clause letting a controlling group of shareholders force the rest to join a sale on the same terms, delivering a buyer 100% of the company.

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F
Fairness opinion

A banker's written opinion that the price in a transaction is fair, from a financial point of view, to a specified party — used to support a board's decision.

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F
Fiduciary duty

The legal obligation of directors and officers to act in the best interests of the company and its shareholders — chiefly the duties of care and loyalty.

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F
Founder vesting

A schedule under which a founder earns ownership of their shares over time, with unvested shares subject to repurchase if they leave early.

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I
Indemnification cap

The ceiling on how much a seller can be required to pay a buyer for breaches of the deal's representations — the maximum dollar exposure after close.

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I
Information rights

An investor's contractual right to receive the company's financials and key data on a set schedule — and often to inspect its books and records.

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MAka. MFN
Most favored nation

A clause guaranteeing one party terms no worse than any other counterparty gets — if someone later negotiates a better deal, the MFN holder gets it too.

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N
Non-compete

A covenant barring a seller or key employee from competing with the business for a set time and area after a deal or departure.

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N
Non-solicit

A covenant barring a seller or departing employee from soliciting the company's customers or employees for a set period.

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P
Pay-to-play

A financing term that penalizes investors who don't participate pro rata in a new round, typically by converting their preferred into common.

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P
Pro rata rights

An investor's right to invest in future rounds enough to maintain its ownership percentage and avoid dilution.

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P
Protective provisions

A list of company actions that require investor consent before they can be taken — the veto rights that protect a minority preferred holder.

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RAka. ROFR
Right of first refusal

A contractual right letting a holder match a bona fide third-party offer before a shareholder may sell its stake to that outsider.

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S
Survival period

How long after close a deal's representations and warranties remain enforceable — the window in which a buyer can bring an indemnification claim.

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T
Tag-along rights

A minority protection letting smaller holders join a sale a majority shareholder has negotiated, selling on the same terms rather than being left behind.

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