When a firm reduces its outstanding shares in an attempt to increase their value. They offer half the amount of shares at twice the price per share making the stock […]

Occurs when large players of industry have to fold and the smaller ones stay in business.

A printing process where light coloured text is printed onto a dark background.

When a holder sells high coupon securities back with the understanding that at maturity, they will be able to repurchase these securities.

A process where a company acquires another company and merges its subsidiary company as well.

The purchase of goods or services by a bank or investment bank in exchange for lucrative feebased new issue or corporate finance mandates. Refer to tying.

A term frequently used in the judgments of an appellate court , in disposing of the case before it. It then means “to set aside; to annul; to va- cate.” […]

In Scotch law. The proprietor of an estate who grants a wadset (or mortgage) of his lands, and who has a right, on repayment of the money advanced to him, […]

A short term adverse effect of health that is reversed with time and the removal of the cause.

See ERUOB.

A procedure in bookkeeping where the first journal entry for the new accounting period reverses the last entry made in the last accounting period.

L. Lat. In old English law . The returning of land to the donor Fleta, lib. 3, cc. 10, 12. Reversio terrse est tanquam terra re- vertens in possessione donatori, […]

In real property law . A reversion is the residue of an estate left by operation of law in the grantor or his heirs, or in the heirs of a […]

An assets estimated value at the end of the holding period when it is sold.

upon the account of the reve or bailiff of the manor. Spel. Feuds, c. 24.

An annuity that acts as a life insurance policy . Benefits are paid to athe annuitant when the insured dies.

The provision in a deed transfer where the property transferred is reverted to the grantor if a deed condition becomes violated.

the term that is given to the lease that will go into effect when the current lease expires.

An irrevocable trust in the USA that is revocable after the trustors death or after a set time period has passed.

A person who is entitled to an estate in reversion . By an extension of its meaning, one who is entitled to any future estate or any property in expectancy.

To revert is to return. Thus, when the owner of an estate in land has granted a smaller estate to another person, on the determination of the latter estate, the […]

Reversion. A possibility of reverter is that species of reversionary interest which exists when the grant is so limited that it may possibly terminate. 1 Washb. Real Prop. 63. See […]

To vest again. A seisin is said to revest, where it is acquired a second time by the party out of whom it has been divested. 1 Rop. Husb. & […]

In old European law. To return or resign an investiture , seisin, or possession that has been received; to reinvest ; to re-enfeoff. Spelman.

A reconsideration; second view or examination ; revision ; consideration for purposes of correction. Used especially of the examination of a cause by an appellate court , and of a […]