{"iri":"https://folio.openlegalstandard.org/RCAoasVOAmxHyW8UMRG5Btr","label":"Completion Accounts","sub_class_of":["https://folio.openlegalstandard.org/RBUtAfKXfMN4dku9MsqeFjW"],"parent_class_of":[],"is_defined_by":null,"see_also":[],"comment":null,"deprecated":false,"preferred_label":null,"alternative_labels":["Closing Accounts","Final Settlement Accounts","Post-Closing Accounts","True-Up Accounts"],"translations":{},"hidden_label":null,"definition":"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.","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."],"notes":[],"history_note":null,"editorial_note":null,"in_scheme":null,"identifier":null,"description":null,"source":null,"country":null}