风险投资常用术语英文解释《一》.doc

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1、Plan:Typeofqualifiedretirementplaninwhichemployeesmakesalaryreduced,pre-taxcontributionstoanemployeetrust.Inmanycases,theemployerwillmatchemployeecontributionsuptoaspecifiedlevel.-A-　　"A"Round:Afinancingeventwherebyventurecapitalistsinvestinacompanythatwas

2、previouslyfinancedbyfoundersand/orangels.The"A"isfromSeries"A"Preferredstock.See"B"round.　　AccreditedInvestor:DefinedbyRule501ofRegulationD,anindividual（i.e.non-corporate）"accreditedinvestor"iseitheranaturalpersonwhohasindividualnetworth,orjointnetworthwit

3、htheperson'sspouse,thatexceeds$1millionatthetimeofthepurchaseORanaturalpersonwithincomeexceeding$200,000ineachofthetwomostrecentyearsorjointincomewithaspouseexceeding$300,000forthoseyearsandareasonableexpectationofthesameincomelevelinthecurrentyear.Forthec

4、ompletedefinitionofaccreditedinvestor,seetheSECwebsite.　　AccruedInterest:Theinterestdueonpreferredstockorabondsincethelastinterestpaymentwasmade.　　Acquisition:Theprocessofgainingcontrol,possessionorownershipofaprivateportfoliocompanybyanoperatingcompanyorc

5、onglomerate.　　ACRS:AcceleratedCostRecoverySystem.TheIRSapprovedmethodofcalculatingdepreciationexpensefortaxpurposes.AlsoknownasAcceleratedDepreciation.　　AdjustmentCondition:Anadjustmentconditionoccursifthecompanydoesnotcloseonanequityinvestmentinthecompany

6、foraminimumof$xxx,netofbrokeragefees,onorbeforeaseriesofotherpredeterminedevents,i.e.deliveryoftermsheettopreferredstockholders.　　ADR:AmericanDepositaryReceipt（ADR's）.AsecurityissuedbyaU.S.bankinplaceoftheforeignsharesheldintrustbythatbank,therebyfacilitat

7、ingthetradingofforeignsharesinU.S.markets.　　AdvisoryBoard:Agroupofexternaladvisorstoaprivateequitygrouporportfoliocompany.Adviceprovidedvariesfromoverallstrategytoportfoliovaluation.LessformalthanaBoardofDirectors.　　Allocation:Theamountofsecuritiesassigned

8、toaninvestor,broker,orunderwriterinanoffering.Anallocationcanbeequaltoorlessthantheamountindicatedbytheinvestorduringthesubscriptionprocessdependingonmarketdemandforthesecurities.　　AlternativeAssets:Thistermd