Completion Accounts

Completion Accounts are financial statements prepared as of the closing date of an M&A transaction to determine the final purchase price. They include adjustments for working capital, cash, debt, and other relevant items, ensuring the buyer pays a price reflecting the target's actual financial position at closing.

IRI: http://lmss.sali.org/RCAoasVOAmxHyW8UMRG5Btr
Branch: Objectives

Also known as

Closing Accounts, Final Settlement Accounts, Post-Closing Accounts, True-Up Accounts

Examples

A target company’s Completion Accounts show a higher debt level at closing, resulting in a purchase price reduction.
The Completion Accounts include adjustments for previously undisclosed liabilities discovered during due diligence.

Ancestry path

Objectives Transactional Objectives Mergers and Acquisitions Objectives Deal Protection and Related Provisions Purchase Price Adjustment Mechanism

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