Frequency/market practice: Purchase price adjustments are common.
Frequency/market practice: Various types are seen, while cash-free, debt-free and working capital adjustments are the most common. The "locked box" mechanism is also popular for the most sought-after assets.
Frequency/market practice: Pre-closing estimates are usually prepared by the target company on instruction of the seller. A closing balance sheet is usually prepared by the target company on the instruction of the buyer and verified post-completion by the sellers.
Frequency/market practice: Fairly common; earn-outs are common in private equity transactions when sellers continue to manage the target company after closing. They are also increasingly common to bridge valuation gaps. Otherwise, they are not very common.
Frequency/market practice: An escrow is fairly common as a completion mechanism to ensure price payments, which, in the case of an acquisition of shares in joint-stock companies, is replaced with an intermediation of a brokerage house. It is increasingly less common as collateral of the seller's liability for representations and warranties (although it depends on the bargaining position of the parties).