Frequency/market practice: Fairly common. Materiality qualifiers are commonly seen but often not quantified (other than specific warranties, e.g., contract value).

Frequency/market practice: Knowledge qualifiers are growing. They are often limited to the actual knowledge and due enquiry of a specified list of senior management.

Frequency/market practice: Fairly common.

Frequency/market practice: Rarely. Chinese sellers commonly require this but it is often not accepted by buyers. Chinese sellers may be reluctant to prepare specific disclosures.