To continue learning, please explore these additional CFI resources: If more specific risks are identified during due diligence, it is likely that they will be covered by appropriate compensation in the sales contract in which the seller promises to reimburse the buyer on a book-by-pound basis for indemnity liability. When it is not a sale of assets, but a sale of shares and shares, there is a section that defines exactly what is being sold (for example. B all shares or only a certain number of shares). If several companies and company shares are involved, the details of what lies in the scale of the operation will be clarified. . . .