- As banks prepare for their annual valuations, take note of recent trends in the primary and secondary influencers on bank values. The economy and bank values are improving; however, bank income is limited and therefore bank values are suppressed.
- Recent evidence in purchase price allocation under fair value purchase accounting rules reveals more value is being allocated to identified intangible assets and less to unidentified goodwill.
- Despite favorable macroeconomic factors in place for increased deal making, fourth quarter results for US middle market activity experienced a similar pattern seen throughout the majority of 2013.
- After a strong finish in 2012 and a slow start in early 2013, US middle market M&A activity in the food and beverage sector experienced a significant uptick during the second half of the year.
- Although general middle-market M&A activity is down year-to-date through the first nine months of 2013, the food and beverage industry has not participated in the decline as M&A activity picked up and there were announcements of several large transactions in Q3.
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