Коллинз дает определение liqudity event:
the ending of an investor's involvement in a business venture with a view to realizing a gain or loss from the investment

А контекст таков:
The current value method may not be appropriate in many instances, however, as it is limited by the assumption of an imminent liquidity event in the form of an acquisition or dissolution of the company.

Неизбежный момент ликвидации компании?????

Заранее спасибо...

P.S. Вот еще одно предложение:
The current value method is based on the allocation theory that shareholders with senior stock rights would attempt to maximize the value of their holdings based solely on the senior stock’s underlying liquidation preference, participation rights, and an imminent liquidity event.