Why it matters
It decides what creditors, staff and customers get back when a company fails.
More Business terms
Acquisition
The purchase of one company by another, giving the buyer control of the target's business.
Quarterly results
A public company's report of its revenue, profit and outlook for a three-month period.
Merger
The combination of two companies into one, often negotiated alongside an acquisition, where one company buys another.
Layoffs
The dismissal of employees by a company, usually for business reasons such as cost cutting rather than performance.
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