Corporate Restructuring

Free CFA Level II lesson in Corporate Issuers. 14 min read, ~2,060 words.

Acquirer's gain = PV(synergies) - Premium. Synergies alone don't justify an acquisition. Bootstrap effect: High P/E buys Low P/E = EPS accretive (but NOT value creation). Low buys High = dilutive. HHI shortcut: Delta HHI = 2 x Share_A x Share_B. Regulatory trigger: post-merger HHI 2,500 AND delta 200. Spin-off...

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