Deal (also used in German, but with different meanings)

In a broad sense, any agreement that is reached after negotiation. – In particular, an active action in the financial market that leads to a result and roughly congruent with the term engagement. – An equity investment in a company through the purchase of shares, then often called a share deal. This is often done with the aim of using tax loss carryforwards (tax loss carryfowards: a legal means of re-arranging earnings to the benefit of the taxpayer), i.e. to offset them against profits generated in the company’s own business areas and thus reduce its own tax burden. – The purchase of assets of a company, then also called an asset deal. – The offer – usually limited to one day – by a bank to a customer to take over a certain amount of newly issued securities at a fixed interest rate and for a certain term, also called a bought deal. – See deal flow, commitment, European Master Agreement, business, one-night stand, operation, position, transaction, turnover.

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Merk, G. (Hrsg.): „Deal (also used in German, but with different meanings)“. In: Finanz- und Wirtschaftslexikon. https://www.gerhardmerk.de/deal-also-used-in-german-but-with-different-meanings/ (Stand: 25.07.2023).

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