Index
Accumulated postretirement benefit obligations (APBO)
Acquisition targets, EVA/ROE/ROCE evaluation
Active inventory, optimal inventory (contrast)
Active liability immunization
After-tax interest income, negative carry
After-tax total unfunded PBO
After-tax WACC, earning
ALM perspective
Alternative minimum tax (ALT)
American Jobs Creation Act of 2004
Anheuser-Busch, case study
Asset-liability matching (ALM)
Asymmetric hedging
Average daily trading volume (ADTV)
ADTV/float ratio
ADTV/shares outstanding ratio
arithmetic average
Balance sheets
efficiency, pressure
translation exposure
Balanced decapitalization
Base case quarterly cash flows, improvement
Benchmarking, usage
Benchmarks
goal
management
Beta. See also Industry betas; Multi-variable regression beta; Portfolio beta; Simple mean beta
direct regression, impact
equity cost
Bid-ask spread
Block trades
Bolt-on acquisitions
Book values
impact, absence
usage
Boots Co., Plc., case study
Build to hard order (BTO), pull system
Build to stock (BTS), usage
Business
needs, determination
risks
transparency
underperforming
units, strategic direction (constraints)
value
Buybacks, stock
materiality level
program, size (decision)
Buy-side signaling
Buy-write program
Capacity utilization
Capital
efficiency
expenditures
markets
solutions
reduction
returns, improvement
supply
Capital Asset Pricing Model (CAPM)
application
local version
Capital charge, necessity
Capital cost. See also Global capital costs; Weighted average cost of capital ...
