What if figures cannot be finalised until after the intended completion date?
It is not uncommon for there to be adjustments to the price depending on the financial position of the target company on the completion date. This may be on the basis of the value of a single asset such as stock which will need to be valued or it could be of a more general nature with an accountant certifying the financial position of a company once all relevant information is to hand. The share sale agreement will specify a formula by which any adjustments to the price are to be calculated.