Closing accounts

If the parties agree on inte­rim finan­cial state­ments at closing, these serve in parti­cu­lar to recon­cile net finan­cial liabi­li­ties and appro­priate working capi­tal at the closing date. In some cases, net assets (net equity) are also reviewed. Closing Accounts aim to flexi­bly adjust the purchase price to the speci­fic finan­cing situa­tion at the time the buyer takes over the company.