Definition for : Closing
Describes the process of Signing all the legal documents allowing the coming into force of an arrangement, such as an Equity or Bond issue, a loan or the sale of an asset. The closing pre-supposes that all "conditions precedent" have been either satisfied or waived by the lender or acquirer.
(See Chapters Chapter 26 Value and corporate finance and Chapter 43 Corporate governance of the Vernimmen)
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