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Business Glossary - M

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M

Markup - Markup is the difference between invoice cost and selling price. It may be expressed either as a percentage of the selling price or the cost price and is supposed to cover all the costs of doing business plus a profit. Whether markup is based on the selli

Maturity - As applied to securities and commercial paper, the period end date when payment of principal is due.

Maturity Extensions - Extensions of payment beyond the original period established for repayment of a loan.

Mentor - A business, usually large, or other organization that has created a specialized program to advance strategic relationships with small businesses.

Merger - A combination of two or more corporations wherein the dominant unit absorbs the passive ones, the former continuing operation usually under the same name. In a consolidation two units combine and are succeeded by a new corporation, usually with a new titl

Mortgage - An instrument giving legal title to secure the repayment of a loan made by the mortgagee (lender). In legal contemplation there are two types: (1) title theory - operates as a transfer of the legal title of the property to the mortgagee, and (2) lien theo

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