Acquisition Premium

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Acquisition Premium

The difference between the estimated value of a target company and the price the acquiring company pays to buy it. The acquisition premium may be either above or below the original estimate and comes from revised estimates and changes in the acquisition agreement.
References in periodicals archive ?
The feedback provided by 2013 survey respondents was instrumental in capturing FEI members' awareness of current guidance available to assist with goodwill impairment analyses; namely the draft AICPA Ac counting and Valuation Guide Testing Goodwill for Impairment; and the Appraisal Practices Board (ApB) Valuation Advisory Discussion Draft The Measurement and Application of Market Participant Acquisition Premiums (MPAP).
In this section, we develop two alternative hypotheses that describe how accelerated vesting provisions should impact acquisition premiums.
The organization began offering a test panel of donors two different acquisition premiums in November 2003, a plush polar bear toy and a fleece blanket.
Acquisition premiums are typically excluded from costs recoverable in rates.
Some hypothesize that this type of bidding leads to property acquisition premiums.
We calculated 1-day and 5-day average and median acquisition premiums for both pooling and purchasing companies.
Previous studies have been limited to examining the relation between acquisition premiums and wealth transfers associated with pension asset reversions and the results are inconclusive (Bowers, Christea, and Mittelstaedt, 1994; Pontiff, Shleifer and Weisbach, 1990; and Mitchell and Mulherin, 1989).
Brand value underpinned the acquisition premiums of these megadeals.
Meanwhile, the Company has conducted a flawed, time-consuming and failed sales process that excluded many logical strategic buyers at a time when defense-oriented companies like WEDC have received substantial acquisition premiums.
regulatory, judicial, or legislative actions, including changes in regulatory policies and ratemaking determinations, such as the outcome of Ameren Illinois' natural gas delivery service rate case filed in 2013; the court appeals of Ameren Illinois' electric rate order issued in 2012; Ameren Illinois' request for rehearing of the Federal Energy Regulatory Commission's (FERC) July 2012 and June 2013 orders regarding the alleged inclusion of acquisition premiums in Ameren Illinois transmission rates; and future regulatory, judicial, or legislative actions that seek to change regulatory recovery mechanisms;
There are two efforts currently underway that should be helpful to companies in a number of these areas: The Appraisal Foundation is assembling a monograph on market participation acquisition premiums and the American Institute of Certified Public Accountants is preparing a comprehensive guide on goodwill impairment testing.
But, up-front, personalized umbrella and coffee mug acquisition premiums are being tested and rolled out by at least a few nonprofits.
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