Swap ratio

In corporate finance, the swap ratio is an exchange rate of the shares of the companies that undergo a merger; see Stock swap and Mergers and acquisitions #Stock. This ratio is calculated by the valuation of various assets and liabilities of the merging companies. [1] The swap ratio determines the control that each group of shareholders of the companies shall have over the combined firm: essentially a function of the relative value of the strategic and financial results of the two companies.

Not to be confused with swap rate.

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