Is the HoT the LoI in the UK?
Have I got this right that the Heads of terms is basically the U.K. version of the Letter of intent?
It's the final sign off prior to doing DD, and is then what the SPA is based off, of course before accounting for any arguing down the bidder does when finding issues in DD?
And then when SPA is signed... Only then would you look at normalising working capital, which is needed for Ev to Equity val bridge...
And then finally you would discuss closing mechanism.
Is this right, or am I thinking about this the wrong way?
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