View source for True-up

1.  ''Financial figures - reporting''.

An adjustment to a draft financial figure, made in the light of more recent additional - or better - information.


2.  ''Financial figures - pricing''.

A payment to align a total purchase price - or other payment - with a financial figure calculated with greater accuracy, based on fuller, more recent and better information.


:<span style="color:#4B0082">'''''True-up payment example'''''</span>

:[Share buyback] pricing models include: 

::(1) VWAP guarantee: the company always pays VWAP for the shares. A true-up payment is made at the end of the programme to cover the difference between actual amount paid and the VWAP price...

:''Share buybacks: what treasurers need to know - Lucy Reeve, corporate partner, Linklaters LLP - The Treasurer - Issue 4 of 2024, p38.''


== See also ==
* [[Arithmetic mean]]
* [[Assets]]
* [[Average]]
* [[Benchmark]]
* [[BBSW calculation methodology]]
* [[Broker]]
* [[Buyback]]
* [[Contract]]
* [[Discount]]
* [[Equity share]]
* [[First in first out]]  (FIFO)
* [[Geometric mean]]
* [[Inventory]]
* [[Last in first out]]  (LIFO)
* [[Mean]]
* [[Median]]
* [[Mode]]
* [[Moving average]]
* [[Simple average]]
* [[Statistics]]
* [[Volume-weighted average price]]  (VWAP)
* [[Weighted average]]
* [[Weighted average cost]]
* [[Weighted average carbon intensity]]  (WACI)
* [[Weighted average cost of capital]]  (WACC)
* [[Weighted Average Final Maturity]]  
* [[Weighted Average Life]]  (WAL)
* [[Weighted average maturity]]  (WAM)

[[Category:Accounting,_tax_and_regulation]]
[[Category:Corporate_finance]]
[[Category:Financial_products_and_markets]]