Risk allocation in the M&A process - donÆt overlook the small print

Weighing up risk and return is not a new concept. Why is it then, that in many MA transactions in Asia the counterparties negotiate and often ôagreeö the purchase price up front, long in advance of any discussion about the level of risk that each will bear after completion

The devil IS in the detail - unfortunately

In MA transactions in Asia the Sale and Purchase Agreement ôSPAö, the principal legal device for allocating transaction risk between...

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