Deal Structuring
Completion Accounts Mechanism
A post-closing purchase price adjustment mechanism where final accounts are prepared as of the actual closing date and reconciled against estimates, true-ing up the price paid.
Buyer Example
Buyer of a ₹22 Cr Bhiwandi warehousing business prefers completion accounts over a locked box, paying an estimated ₹20 Cr at closing with the balance determined by audited closing-date accounts prepared within 60 days — protecting the buyer from paying for value that doesn't actually exist at the moment control changes hands.