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Corporate Finance & M&A

Letter of Intent

Also called: LOI, term sheet, heads of terms, MOU

A letter of intent sets out the headline terms of a deal before the binding contract — price, structure, timetable, exclusivity. Most of it is deliberately non-binding, with a few clauses that aren't: exclusivity, confidentiality and cost allocation. Its real function is to anchor the negotiation and to lock the seller out of talking to anyone else while the buyer spends money on diligence.

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