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Category: Financial Statement Representations

Financial Statement Reps

Published by Bloomberg Law
Market Trends: What You Need to Know According to the American Bar Association's Private Target Mergers and Acquisitions Deal Point Studies, financial statement representations are universally required from sellers in private company M&A deals, included in 100% of transactions covered by the most recent study in 2019. Prior ABA...

Trends in M&A Provisions: Financial Statement Representations

U.S.-based merger and acquisition (“M&A”) agreements (whether asset purchase agreement, stock purchase agreement, or merger agreement) typically contain a seller representation relating to the target company’s financial statements. [2] This article examines trends in financial statement representations in private company M&A transactions, as reflected in the ABA studies. [3] Scope...