M&A

Transaction indemnity

Define which transaction losses one party must compensate, the claim procedure and every threshold, exclusion, survival period and recovery limit.

Quick answer

A transaction indemnity is a contractual obligation to compensate an identified party for specified losses arising from stated events, breaches or liabilities. In acquisition agreements it may cover breaches of representations, covenants, retained liabilities, taxes or named risks. The drafting usually defines covered losses, beneficiaries, exclusions, mitigation, notice, defence of third-party claims, baskets, caps, survival periods, insurance and payment sources.

Use the worked example

Meaning and transaction use

An SEC-filed asset purchase agreement provides indemnification for specified losses and illustrates survival periods, a minimum claim threshold, an aggregate basket and a cap for certain representation claims. [S1]

Another SEC-filed agreement illustrates a tipping basket and separate ordinary-representation caps, with stated exclusions for fundamental representations and other claims. [S2]

Proposed control method: build a claim matrix by trigger, beneficiary, loss definition, evidence, notice deadline, defence rights, basket, cap, exclusion, insurance and payment source; update remaining limits after each claim.

Worked example

Illustrative deductible-basket claim only. Assume eligible aggregate losses of 0.60 million, a 0.10 million deductible basket, a 1.00 million cap and no earlier claims or applicable carve-outs.

Scroll the table horizontally to view all columns.

MeasureCalculationResult
Eligible aggregate lossesGiven0.60m
Deductible basketGiven0.10m
Amount above basket0.60 - 0.100.50m
Remaining capGiven1.00m
Illustrative recoveryMinimum of 0.50 and 1.000.50m

The illustrative recovery is 0.50 million under the assumed deductible basket and cap. The actual agreement may produce a different result.

Proposed transaction review process

Define covered risk

Specify triggers, covered losses, beneficiaries, exclusions and interaction with other remedies.

Set limitations

Negotiate claim thresholds, basket type, caps, sub-limits, survival and carve-outs.

Design the claim process

Set notice, information, mitigation, third-party defence, settlement and dispute procedures.

Track recovery

Maintain claims, deadlines, evidence, insurance, escrow and remaining-limit schedules.

Evidence checklist

Contract evidence

Indemnity clause, defined losses, limitations, survival and exclusive-remedy provisions.

Loss evidence

Invoices, calculations, accounting entries, expert reports and mitigation record.

Claim evidence

Notice, contract references, chronology, supporting documents and responses.

Recovery evidence

Insurance, escrow, set-off, settlement, payment and remaining cap schedule.

Decision framework

SituationProposed action
A potential claim is discoveredCheck notice and survival deadlines immediately and preserve supporting evidence.
A third party makes the claimApply control-of-defence, consent and settlement provisions before taking material steps.
Insurance may respondNotify under the policy and coordinate contractual and insurance recovery requirements.
Several limitations may applyCalculate each threshold, cap, carve-out and prior recovery under the executed wording.

Common errors to check

  • Assuming every basket operates as a deductible.
  • Missing a survival or notice deadline.
  • Calculating loss without applying exclusions, mitigation or insurance.
  • Settling a third-party claim without following contractual consent rights.

Map the indemnity exposure

Bring the draft agreement, identified risks, insurance and proposed recourse package to an indemnity review. Quantify each trigger, limitation, deadline and recovery source before signing.

Discuss the transaction

Primary references and editorial scope

  1. SEC filing: Indemnification survival, basket and cap
    Example claims for specified losses, survival periods, minimum claim size, deductible basket and cap. Reference checked 17 September 2026.
  2. SEC filing: Tipping basket and ordinary representation caps
    Example tipping basket, ordinary representation caps and stated exclusions. Reference checked 17 September 2026.
Editorial qualification

General transaction education using public United States filings. Figures and claim mechanics are hypothetical. Legal effect, recoverable loss, limitation, insurance, tax and procedure depend on the executed documents, facts and jurisdictions.

General business information. Obtain advice appropriate to the legal, tax, accounting and financing facts. No offer, lender commitment or transaction outcome is represented. All worked examples use expressly assumed figures. Editorial draft date: 17 September 2026.

WhatsApp