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.
Seller Example
Promoter of a ₹22 Cr Bhiwandi warehousing business negotiates a tight 45-day deadline and a named independent accountant for preparing completion accounts, rather than leaving the buyer's own finance team to prepare them unilaterally — preventing the buyer from stalling the true-up process or applying aggressive accounting judgment calls that erode the seller's final payment.