{"version":"1.0","provider_name":"FYB Financial Yearbook","provider_url":"https:\/\/www.fyb.de\/en\/","author_name":"Tatjana Anderer","author_url":"https:\/\/www.fyb.de\/en\/author\/tanderer\/","title":"Completion Accounts Mechanism - FYB Financial Yearbook","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"h7dIu3OABX\"><a href=\"https:\/\/www.fyb.de\/en\/glossar\/completion-accounts-mechanism\/\">Completion Accounts Mechanism<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.fyb.de\/en\/glossar\/completion-accounts-mechanism\/embed\/#?secret=h7dIu3OABX\" width=\"600\" height=\"338\" title=\"&#8220;Completion Accounts Mechanism&#8221; &#8212; FYB Financial Yearbook\" data-secret=\"h7dIu3OABX\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\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\/* ]]> *\/\n<\/script>\n","description":"Mecha\u00adnisms for purchase price adjus\u00adt\u00adments. They protect the buyer against nega\u00adtive deve\u00adlo\u00adp\u00adments in the value of the target company prior to closing. On the other hand, they reward the seller for good corpo\u00adrate gover\u00adnance and gene\u00adra\u00adted cash flows between the closing date and the closing. In prac\u00adtice, there are a variety of price adjus\u00adt\u00adment mechanisms."}