The most common insurance in this context is a so-called Warranty & Indemnity insurance (W&I insurance) which primarily covers unknown risks. After an acquisition, the buyer usually has the opportunity to bring forward a compensation claim against the seller as a result of any breach of the seller's guarantees in the share purchase agreement. A W&I insurance transfers the seller's financial liability with regard to unknown risks in the event of a breach of the guarantees under a share purchase agreement to the insurance market.