This excerpt taken from the C 10-Q filed Aug 7, 2009.
7.3 Post-closing Adjustment. If Adjusted Combined Net Assets, as determined in accordance with Sections 7.1 and 7.2, is less than the Target Net Assets Level, then the Sellers shall promptly pay to the Purchaser cash in an amount equal to the shortfall. If the Adjusted Combined Net Assets, determined in accordance with Sections 7.1 and 7.2, is greater than the Target Net Assets Level, then the Purchaser shall promptly pay to NCS cash in an amount equal to the excess. Any such payment shall be made by wire transfer of immediately available funds, in Japanese Yen, to an account specified by the recipient in writing, and shall be treated as an adjustment to the Purchase Price allocable to the New Securities Company Shares.