"Since I have a background in accounting and Mergers and Acquisitions, I was asked to write a glossary of relevant terms and discuss them as they specifically apply to the Allergan-Valeant situation.
I'm posting under my own name since I have no relations with either Allergan or Valeant that would preclude me from doing so (in fact, I have no relations with either company whatsoever, nor do I own shares of either). That said, a family member (with a different last name) and many friends are Allergan employees; and it is for their benefits, primarily, that I'm writing.
I have not been paid to write this, and I'm not interested in generating any business of any kind from this writing. Please do not rely on this to make any financial decisions without first consulting with a professional, as a lot of this represent my opinion and has not been vetted for any purpose beyond generating a discussion."