{"version":"1.0","provider_name":"FYB Financial Yearbook","provider_url":"https:\/\/www.fyb.de\/en\/","author_name":"Tino R\u00fcb","author_url":"https:\/\/www.fyb.de\/en\/author\/onit\/","title":"Closing accounts - FYB Financial Yearbook","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"Y1c97QfJ65\"><a href=\"https:\/\/www.fyb.de\/en\/glossar\/closing-accounts\/\">Closing accounts<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.fyb.de\/en\/glossar\/closing-accounts\/embed\/#?secret=Y1c97QfJ65\" width=\"600\" height=\"338\" title=\"&#8220;Closing accounts&#8221; &#8212; FYB Financial Yearbook\" data-secret=\"Y1c97QfJ65\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.fyb.de\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"If the parties agree on inte\u00adrim finan\u00adcial state\u00adments at closing, these serve in parti\u00adcu\u00adlar to recon\u00adcile net finan\u00adcial liabi\u00adli\u00adties and appro\u00adpriate working capi\u00adtal at the closing date. In some cases, net assets (net equity) are also reviewed. Closing Accounts aim to flexi\u00adbly adjust the purchase price to the speci\u00adfic finan\u00adcing situa\u00adtion at the time the [&hellip;]"}