Founder & Investor Legal Glossary

C

C Corporation

CAC Payback Period

Call Option

Cap Table

CAPEX

Capital

Capital Call

Capital Commitment

Capital Efficiency

Capital Gains

Capital Increase (Sermaye Artırımı)

Capitalization Table

Capped Notes

CARF (Crypto-Asset Reporting Framework)

Carried Interest

Carry (Carried Interest)

Carveout

Cash Basis

Cash Flow

Cash Zero Date

CASP (Crypto-Asset Service Provider)

CBAM (Carbon Border Adjustment Mechanism)

CBDDO (Presidential Digital Transformation Office)

Central Exchange (CEX)

Certificate of Incumbency

CFIUS (Committee on Foreign Investment in the United States)

Churn Rate

CIPM (Certified Information Privacy Manager)

CIPP/E (Certified Information Privacy Professional / Europe)

CIPP/US (Certified Information Privacy Professional / United States)

Clawback

Cliff Edge (Funding)

Cliff Vesting

Climate Tech

Closing

CMB (Capital Markets Board)

Co-Founder

Co-founder Agreement

Co-invest

Co-Sale Right

Cohort Analysis

Cold Start Problem

Cold Wallet

Collateral

Common Stock

Community-Led Growth

Compounding (Naval)

Computer Vision

Concierge MVP

Conditions Precedent

Consent

Consumer-to-Consumer (C2C)

Context Window

Continuation Fund

Contractor

Contribution Margin

Controlled Foreign Corporation (CFC)

Conversion Discount

Conversion Funnel

Conversion Ratio

Convertible Bond

Convertible Debt

Convertible Loan Agreement (CLA)

Convertible Note

Convertible Preferred Stock

Copyleft (GPL Open Source Licensing)

Copyright

Corporate Sustainability Reporting Directive (CSRD)

Corporate Venture Capital

Cost of Goods Sold (COGS)

Cost Structure

Crossing the Chasm

Crowdfunding

Crypto Exchange

Crypto Wallet

Cumulative Dividend

Current Assets (CA)

Current Liabilities

Customer Acquisition Cost (CAC)

Customer Development

Customer Health Score

Customer Life Cycle

Customer Retention

Customer Retention Rate

Customer Segments

Customer Success

Customer Success Operations

Cyber Liability Insurance (Data Breach Coverage)

Cyber Resilience Act (CRA)

D

D&O (Directors and Officers Liability Insurance)

Damga Vergisi (Stamp Duty) — Turkey

Data Availability Layer

Data Breach

Data Controller

Data Encryption

Data Portability

Data Privacy

Data Processor

Data Protection

Data Protection Impact Assessment (DPIA)

Data Protection Officer ("DPO")

Data Room

Data Scraping

Data Subject

Data Subject Request (DSR)

De Facto

De Jure

De-Fi (Decentralized Finance)

Deal Flow

Deal Room

Debenture

Debt

Debt Financing

Debt-to-Equity Ratio

Decacorn

Decentralized Application (dApp)

Decentralized Autonomous Organization (DAO)

Decentralized Exchange (DEX)

Decentralized Identity (DID)

Deep Fake

Default Alive vs Default Dead

Delaware General Corporation Law (DGCL)

Demo Day

Diffusion Model

Digital Currency

Digital Markets Act (DMA)

Digital Services Act (DSA)

Digital Services Tax (DST) — Turkey

Dilution Math (Pre/Post-Money Calculation)

Disagree and Commit

Disclosure Documents

Disclosure Letter

Discount Rate (Convertible)

Discounted Cash Flow

Disruption Theory

Disruptive Innovation

Dissolution

Distressed Debt

Distributed Ledger Technology (DLT)

Dividend

Dogfooding

Dollar-Based Cohort Retention (DBR)

Double Bottom Line

Double Dip

Double Entry

Double Materiality (CSRD/ESRS)

Double Tax Treaty (DTT)

Double Trigger Acceleration

Double-Trigger Vesting Acceleration

Down Round

DPF (EU-US Data Privacy Framework)

DPI (Distributed to Paid-In)

DPI (Distributions to Paid-In)

Drag-Along Rights

Drawdown (Capital Call)

Drip Feed

Drive-by Deal

Dry Powder

Dual Licensing (Open Source + Commercial)

Dual-Class Share Structure

Dual-Use Export Control (EU 2021/821)

Due Diligence

S

S Corporation

SaaS Vendor Management

SAFE (Simple Agreement for Future Equity)

SAFE Discount

SAFE Post-Money

SAFT (Simple Agreement for Future Tokens)

Sales Engineering

Sales Pipeline

Sales-Led Growth

Sales-Led Growth (SLG)

SAM

Sandbagging Clause (M&A)

SAR (Subject Access Request / DSAR)

SBTi (Science Based Targets initiative)

SCA (Strong Customer Authentication)

Scalability

SCC (Standard Contractual Clauses)

Scheduled Vesting

Schlep Blindness

Schrems II

Scope 1/2/3 Emissions (GHG Protocol)

Scout Program

SDR (Sales Development Representative)

Search Engine Optimization (SEO)

Secondary Market

Secondary Sale

Secret Sauce

Securities

Securities and Exchange Commission (SEC)

Security Token

Seed Investment

Seed Round

Seed Stage

Sensitive Data

SEP (Standard Essential Patent)

Sequencer (Rollup)

Series A

Series B

Serviceable Addressable Market (SAM)

Serviceable Obtainable Market (SOM)

Share Consent

Share Purchase Agreement (SPA)

Shareholders' Agreement

Shotgun Clause

Side Letter

Silent Partner

Single-Trigger Vesting Acceleration

Sister Company

Skin in the Game

SLA Enforcement (Service Level Agreement)

Slashing (PoS Validator Penalty)

SLL (Sustainability-Linked Loan)

Smart Contract Audit

Smart Contracts

Smart Wallet

Smoke Test

SOC 2

Soft Landing

Software as a Service (SaaS)

Software Bill of Materials (SBOM)

Solopreneur

SOM

Soulbound Token (SBT)

Source Code Escrow (Software Protection)

SPAC

Special Category Personal Data

Special Purpose Vehicle (SPV)

Spin-Off

SPK (Sermaye Piyasası Kurulu — Capital Markets Board of Türkiye)

Spray and Pray (Investment Strategy)

SPV

SSN (Social Security Number)

Stablecoin

Stablecoin De-peg Event

Stakeholder

Staking

Staking (PoS Rewards)

Standstill Agreement

Startup

Startup Fundraising

Statutory Merger

Statutory Voting

Stealth Mode

Stock Option

Stock Redemption

Stockholder

Strategic Investors

Strike Price

Strong Opinions, Weakly Held

Structured Equity

Sub-Processor

Subcontracting (Taşeronluk) — Turkey

Subcontractor Employer (Alt İşveren) — Turkey

Subscription Agreement

Subscription Model

Subsidiary

Substance Requirements (Tax)

Super Angel

Super Pro-Rata Rights

Supervoting Shares

Survival Period (Reps and Warranties)

Sweat Equity

Sweet Equity

SWOT

Syndicate Fund

Syndication

Synthetic Data

System Card