An ODD is the abbreviation of Operational Due Diligence (see also Due Diligence), in which the operational aspects of a company are examined as part of an M&A process.
The term offer is a term for an offer to conclude a contract, as a non-binding offer (indicative offer) or binding offer (binding offer).
Offshoring refers to the outsourcing of parts, such as production or project work, to distant countries.
Operating cash flow
Operating cash flow is that part of the cash flows that originates from the operating business.
Operating profit (also known as operating income or EBIT) is a company's profit from ordinary activities before interest and taxes.
Ordinary Course of Business
The ordinary business activity of a company is called the Ordinary Course of Business. In a company purchase agreement, exceptional risks are often distinguished from the risks of the ordinary course of business and representations and warranties are limited to events outside the Ordinary Course of Business.
The term outsourcing refers to the outsourcing of company activities to an entity outside the company. For example, parts of production are outsourced to external service providers.