A UK float/quote/flotation/quotation is when a company offers their shares to be publically bought and sold on an exchange such as the London Stock Exchange (LSE), the Alternative Investment Market (AIM) or Plus Markets.

One company taking over a controlling interest of another company.

The sale of the company's assets rather than a purchase of shares.

A combination of both a management buy-in and a management buy-out. A new management team combines with the existing team, often with the backing of new investors.

A debt instrument issued for a period of more than one year with the purpose of raising capital by borrowing. The interest rate and maturity date is often fixed so they are low risk. As a result of this the return is often low.

A form of short-term financing used until longer-term financing can be achieved.

Individuals who provide start up finance for entrepreneurs in return for equity. In addition to cash they can also provide industry knowledge and contacts.

Capital expenditure

The profit remaining when an asset is sold for more than its original purchase price. Capital gains are subject to tax so the investor will not necessarily receive the total profit made. A capital loss is when the asset is sold for less than its original purchase price.

A sale of the company's shares therefore the ownership of the entire company changes.