Clawback: Difference between revisions
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1. ''Corporate finance''. | 1. ''Corporate finance''. | ||
In certain placings, the right of existing shareholders to buy the shares being placed. | In certain placings, the right of existing shareholders to buy the shares being placed. | ||
Clawback entitlements apply to large placings or to placings priced at a significant discount, and have the effect of enabling existing shareholders to preserve their interest and proportionate control in the company making the placing. | Clawback entitlements apply to large placings or to placings priced at a significant discount, and have the effect of enabling existing shareholders to preserve their interest and proportionate control in the company making the placing. | ||
2. ''Tax.'' | 2. ''Tax.'' | ||
The reversal of all or part of a tax credit or relief given previously. | The reversal of all or part of a tax credit or relief given previously. | ||
3. ''Repayment.'' | |||
The repayment or reversal of all - or part of - any amount paid or credited previously. | |||
== See also == | == See also == | ||
* [[Corporate finance]] | |||
* [[Discount]] | |||
* [[Placing]] | * [[Placing]] | ||
* [[Shareholder]] | |||
* [[Tax]] | |||
* [[Tax credit]] | |||
* [[Tax relief]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Latest revision as of 21:42, 26 March 2021
1. Corporate finance.
In certain placings, the right of existing shareholders to buy the shares being placed.
Clawback entitlements apply to large placings or to placings priced at a significant discount, and have the effect of enabling existing shareholders to preserve their interest and proportionate control in the company making the placing.
2. Tax.
The reversal of all or part of a tax credit or relief given previously.
3. Repayment.
The repayment or reversal of all - or part of - any amount paid or credited previously.
