Vertical Equity

Key takeaways – Vertical equity is the principle that taxpayers with greater ability to pay should contribute more in absolute terms and, often, a…

Vertical Analysis

Vertical analysis (also called common‑size analysis) restates each line item in a financial statement as a percentage of a single base figure for the…

Vertical Well

Key takeaways – A vertical well is a borehole drilled straight down from the surface to tap an oil or natural gas reservoir beneath…

Vertical Spread

Key takeaways – A vertical spread buys and sells two options of the same type (both calls or both puts), with the same expiration…

Vertical Merger

• A vertical merger combines firms that operate at different stages of the same supply chain (e.g., supplier + manufacturer). – Typical goals: secure…

Vertical Integration

Vertical integration is a business strategy in which a company acquires, establishes, or otherwise brings under its control one or more stages of its…

Versioning

• Versioning (also called quality discrimination) is offering multiple versions of the same core product at different price points to capture different customer willingness…

Venture Capital Trust Vct

A venture capital trust (VCT) is a UK‑domiciled, closed‑end investment fund set up to channel private capital into small, early‑stage businesses. VCTs allow retail…

Venture Philanthropy

• Venture philanthropy adapts venture capital practices—active investor engagement, tailored funding, and capacity-building—to advance social goals rather than maximizing financial return. – It typically…

Venture Capital Backed Ipo

Key takeaways – A venture capital–backed IPO is an initial public offering by a company that has been financed by venture capital (VC) investors.…