Super Finance Glossary Over 10,000 financial glossary terms... Browse by Letter: A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Or Enter Search Term: By Author: All Sources Campbell Harvey Internal Revenue Service Finance Globe FDIC Snow Gold CFTC U.S. Census Bureau Search Tips Fairness Opinion Source Fairness OpinionDefinition: An investment banker's professional opinion as to the price an acquiring firm's is offering in a takeover or merger.