CAIIB · ABFM

SPECIAL PURPOSE ACQUISITION COMPANIES

Chapter notes, video classes, MCQ practice tests and quick-revision one-liners for Advanced Business and Financial Management — CAIIB.

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Q

What is a Special Purpose Acquisition Company (SPAC)?

A

A SPAC is a shell company formed solely to raise capital through an IPO with the intent of acquiring or merging with an existing private company, thereby taking it public without a traditional IPO process.

Q

What percentage of SPAC IPO proceeds do sponsors typically retain as founder shares?

A

Sponsors typically retain 20% as founder shares.

Q

What is another common name for a SPAC?

A

SPACs are commonly referred to as 'blank check companies' because investors commit capital without knowing the specific acquisition target at the time of the IPO.

Q

What type of trust account is used to safeguard SPAC IPO proceeds?

A

An interest-bearing trust account holds the proceeds.

Q

How long does a SPAC typically have to complete an acquisition after its IPO?

A

A SPAC generally has 18 to 24 months to identify and complete a merger or acquisition; if it fails to do so within this window, it must return the IPO proceeds to investors with interest.

Q

What is the typical IPO price per unit for a SPAC offering?

A

The typical IPO price per unit is $10.

Q

Where are the funds raised by a SPAC held until an acquisition is completed?

A

The funds raised during a SPAC IPO are held in a trust account, typically invested in low-risk instruments like government securities or money market funds, until a business combination is completed or the SPAC is liquidated.

Q

What does the acronym SPAC stand for in financial markets?

A

Special Purpose Acquisition Company.

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