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Glossary

Deal language, in plain English

The words that come up when an advice business changes hands, and what they actually mean.

Assets under management (AUM)
The total value of client assets a firm advises on or manages. The usual headline measure of an advice firm's size, though recurring income is the better measure of what it earns.
Asset sale
A transaction that buys the client relationships and the right to service them, rather than the company itself. The most common structure in advice-firm deals.
Share sale
A transaction that buys the company, and with it the regulatory history, the liabilities and the contracts.
Novation
Replacing the client's agreement with the seller's firm with an equivalent agreement with the buyer. Requires client consent, which is why the communication matters.
Recurring income
Income that repeats without new advice being given — principally ongoing adviser charges. The base on which advice firms are valued.
Client concentration
How much of a firm's income sits with its largest clients. High concentration is priced as risk.
Owner dependency
The degree to which client relationships belong to the principal personally rather than to the firm. The single biggest swing factor in a small advice business.
Deferred consideration
Part of the price paid after completion, usually conditional on client or income retention.
Earn-out
A deferred payment calculated on performance after completion.
Heads of terms
The document setting out the agreed shape of the deal — price, structure, timing and conditions — before the legal work starts. Usually not binding, but hard to reopen.
Due diligence
The buyer's examination of the business: income, clients, files, permissions, past business and people.
Past business review
A review of historic advice to establish whether it was suitable. Defined-benefit pension transfers are the most common trigger.
Professional indemnity (PI) cover
Insurance against claims arising from advice. Run-off cover continues after a firm stops trading, and someone has to pay for it.
Run-off cover
Professional indemnity cover maintained after a firm ceases to trade, protecting against claims from historic advice.
Appointed representative (AR)
A firm that carries out regulated activities under the authorisation of a principal firm rather than holding its own.
Directly authorised (DA)
A firm authorised by the FCA in its own right.
Consumer Duty
The FCA's requirement that firms deliver and evidence good outcomes for retail customers.
SM&CR
The Senior Managers and Certification Regime: the FCA's framework for individual accountability.
PROD
The FCA's product governance sourcebook, which requires firms to define target markets and review whether their proposition still fits them.
Suitability report
The document recording why a recommendation was appropriate for a particular client. The main thing a file review examines.
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