That type of arrangement (often called an earn-out) can help bridge differences in how the parties value Target.
该类安排（通常称为或有对价）可帮助弥补双方对目标公司估值的分歧。
2
The CRA has a helpful administrative policy on shares sold subject to an earn-out, which allows the seller to use the cost recovery method to report the sale proceeds and to avoid section 12(1)(g).