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Historically, the most frequently used mechanism to determine the purchase price in a transaction, based on which the value of the company (enterprise value) is adjusted for the amount of net debt (i.e. cash, financial accounts, borrowing and loans) and working capital as of the agreed date of transaction closing. To determine these final adjustments to the purchase price, closing accounts are prepared to calculate the final purchase price applying the mechanisms defined in the purchase agreement. Therefore, neither party is able to be sure of the final purchase price until the closing accounts are prepared and finalised.