Glossar Glossar ABCDEFGHIJKLMNOPQRSTUVWXYZ# A Asset Deal B Benchmarking Bonus-/Malusregelung Break-Even-Point Businessplan C Cash Flow Closing Closing Date D Discounted Cash Flow Analysis (DCFA) Due Diligence E EBIT EBITDA EK-Rendite I IRR – Internal Rate of Return J Jahresabschluss L Letter of Intent (LOI) Leverage Effekt Liquidität Long list / Short list M M & A – Mergers & Acquisitions MBI – Management Buy In MBO – Management Buy Out Memorandum / Exposé R Rating Rentabilität ROI (Return on Investment) Rückstellungen S Sale and Lease Back Share Deal Stille Beteiligung U USP – Unique Selling Proposition