Transaction cost estimates for companies, projected from public filingsContent updated Sep 14, 2026 · Data checked Sep 13, 2026
Deal Cost Index M&A · IPO · Private capital · Chapter 11

Published benchmarks

What do diligence, R&W insurance and escrow cost?

R&W insurance averaged a 3.23% rate on line in North America in Q4 2025 on a limit of about 10% of enterprise value, and escrows ran a median 2.8% of deal value with a policy against 10% without.

These are the costs no filing discloses deal by deal, so each figure here is quoted from a survey, market report or a firm's own price list, with its year.

Quality of earnings reviews

MeasureValueSourceQuote
firm fixed-fee QoE price, small deals (<$2.5M revenue)Midwest CPA's own published price<$2.5M revenue$12K–$15K Midwest CPASmall Deals (Under $2.5M in Revenue) Cost Range: $12,000 – $15,000
firm fixed-fee QoE price, mid-sized deals (<$10M EV)Midwest CPA's own published price<$10M EV$14K–$23K Midwest CPAMid-Sized Deals (Under $10M Enterprise Value) Cost Range: $14,000 – $23,000
firm fixed-fee QoE price, larger deals (>$10M EV)Midwest CPA's own published price>$10M EVfrom $25K Midwest CPALarger Deals (Over $10M Enterprise Value) Cost range: Starts at $25,000+
firm flat-fee QoE priceBedrock Quality of Earnings's own published price$1M-$30M$6,000–$12K Bedrock Quality of Earnings2026At Bedrock, we focus on the $1M to $30M range and price engagements between $6,000 and $12,000, flat fee.
typical QoE cost by EV (author market estimate, boutique providers)$1M-$3M$5,000–$8,000 Bedrock Quality of Earnings2026$1M - $3M $5,000 - $8,000 2 weeks Common for SBA 7(a) acquisitions.
typical QoE cost by EV (author market estimate, boutique providers)$3M-$5M$6,000–$10K Bedrock Quality of Earnings2026$3M - $5M $6,000 - $10,000 2-3 weeks
typical QoE cost by EV (author market estimate, boutique providers)$5M-$10M$8,000–$15K Bedrock Quality of Earnings2026$5M - $10M $8,000 - $15,000 2-3 weeks Increased complexity.
typical QoE cost by EV (author market estimate, boutique providers)$10M-$30M$12K–$25K Bedrock Quality of Earnings2026$10M - $30M $12,000 - $25,000 3-4 weeks Lower middle market.
typical QoE cost by EV (author market estimate, boutique providers)$30M+$25K–$50K Bedrock Quality of Earnings2026$30M+ $25,000 - $50,000+ 4-6 weeks
hourly QoE billing rates (partner)400–600 per hourBedrock Quality of Earnings2026Partner time bills at $400-$600 per hour. Senior associates at $200-$350. Staff at $125-$200.
firm QoE starting priceRapid Diligence's own published pricefrom $17K Rapid Diligence2026Most Popular Quality of Earnings $16.5k+
firm QoE Lite starting priceRapid Diligence's own published pricefrom $11K Rapid Diligence2026QoE Lite $11.2k+ Everything included in our Quality of Earnings, but with a cleaned up Excel file deliverable and less commentary
typical buy-side QoE fee by EV (author market estimate)<$5M EV$20K–$35K BD Emerson2026Under $5M enterprise value. $20,000 to $35,000, usually a limited-scope review rather than a full QoE.
typical buy-side QoE fee by EV (author market estimate)$5M-$15M EV$25K–$50K BD Emerson2026A buy-side QoE on a $5 million to $15 million enterprise value deal with clean accrual books usually runs $25,000 to $50,000.
typical buy-side QoE fee by EV (author market estimate)$15M-$75M EV$45K–$90K BD Emerson2026A $15 million to $75 million deal lands at $45,000 to $90,000.
typical buy-side QoE fee by EV (author market estimate)$75M-$150M EV$80K–$150K BD Emerson2026$75M to $150M. $80,000 to $150,000. Usually multiple entities, often multi-state or multi-country.
typical buy-side QoE fee by EV (author market estimate)>$150M EV$150K–$400K BD Emerson2026Above $150M. $150,000 to $400,000 and up, frequently with tax and carve-out workstreams running alongside.
sell-side QoE premium vs buy-side10–30 % premiumBD Emerson2026Sell-side QoE runs 10 to 30 percent higher than the equivalent buy-side scope

R&W insurance

MeasureValueSourceQuote
average quoted primary R&W rate on line, North America Q4 20253.23 % of limitGallagher2025Average quoted primary R&W rates increased from 2.5% in Q4 2024 to 3.23% in Q4 2025
average quoted primary R&W rate on line, North America Q4 20242.5 % of limitGallagher2025Average quoted primary R&W rates increased from 2.5% in Q4 2024 to 3.23% in Q4 2025
average primary rate, healthcare3.5 % of limitGallagher2025Rates for healthcare averaged 3.5% but remain vulnerable to market appetite
average primary rate, industrials and business services3.4 % of limitGallagher2025Industrials and business services averaged 3.4%, with both sectors seeing high competition among insurers.
average retention % of EV0.5 % of EVGallagher2025On average, retentions held at 0.5% of EV, dropping to 0.4% after 12 months, with nil retention for true fundamentals still common.
retention after 12-month drop-down % of EV0.4 % of EVGallagher2025On average, retentions held at 0.5% of EV, dropping to 0.4% after 12 months
typical limit % of deal value10 % of EVGallagher2025Average limits remain almost unchanged, with most buyers insuring 10% of deal value.
typical limit % of deal value, deals <$100M EV<$100M EV10–15 % of EVGallagher2025For deals below $100 million EV, we saw an average of 10% to 15% of deal value insured, with some buyers opting for 20%.
R&W premium for secondary transactions1.7–2.5 % of limitGallagher2025R&W premiums for secondary transactions typically reflect 1.7% to 2.5% of the insured limit
claim notification frequency20 % of policiesGallagher2025approximately 20% of policies generated notifications, with around 4% leading to payment.
YoY change in average primary R&W premium rate, North America 202516 % YoYMarsh2026North America experienced the most pronounced pricing increase, with average primary layer R&W premium rates increasing 16% year-over-year, compared with a 14% decline in 2024.
limit as % of EV (claims-data commentary)10 % of EVAon2026insureds who purchase 10% of EV may be making a commercially reasonable choice in many circumstances
median North America R&W claim payment (2025)$8.2M Aon2026For claims resolved in 2025, the median R&W claim payment was approximately $8.2mn
rate on line range2–3.5 % of limitVanbridge2024R&W policies are generally priced between 2%-3.5% rate on line (“ROL”) based on the limit of liability purchased (often ranging between 10-20% of the transaction value).
limit % of transaction value10–20 % of EVVanbridge2024R&W policies are generally priced ... based on the limit of liability purchased (often ranging between 10-20% of the transaction value).
underwriting fee (primary carrier)$35K–$50K Vanbridge2024a non-refundable underwriting fee is charged. This fee ... ranges from $35k-$50k for the primary carrier (typically with an additional $5k per excess carrier).
initial retention % of TEV0.5–1 % of EVVanbridge2024Initial retentions historically hovered around 1% of the transaction enterprise value “TEV” but have become more competitive recently, ranging from 0.50-1.00% TEV.
minimum limit and premium for small deals$100K–$150K Vanbridge2024Industry minimum limits are generally $3M and minimum initial retentions are $150K. Premiums for $3M limit range from $100K-$150K premium plus a $40K - $50K diligence fee.
rate on line range, Q4 20252–3 % of limitThe Horton Group2025Rates in Q4 2025 are generally steady in the 2.0–3% range of the limits purchased
retention % of transaction value0.5–1 % of EVThe Horton Group2025Retentions range from .5% – 1% of transaction value
minimum premiumfrom $50K The Horton Group2025Minimum premiums have dropped to as low as $50,000
surplus lines tax % of premium2.5–6 % of premiumThe Liberty Company Insurance Brok2017Every state has its own insurance policy sales tax (also known as Surplus Lines tax), which runs from 2.5% to 6% of the premium.

Escrow holdbacks

MeasureValueSourceQuote
median all-escrows size, non-RWI deals (2025)10 % of transaction valueDealLawyers.com2026 secondary summaryFor non-RWI deals, the average amount of all escrows was 12.1% of transaction value while the median was 10.0%.
average all-escrows size, non-RWI deals (2025)12.1 % of transaction valueDealLawyers.com2026 secondary summaryFor non-RWI deals, the average amount of all escrows was 12.1% of transaction value while the median was 10.0%.
median all-escrows size, RWI deals (2025)2.8 % of transaction valueDealLawyers.com2026 secondary summaryFor deals with RWI, the average was 5.1% of transaction value and the median was 2.8%.
average all-escrows size, RWI deals (2025)5.1 % of transaction valueDealLawyers.com2026 secondary summaryFor deals with RWI, the average was 5.1% of transaction value and the median was 2.8%.
share of private-target deals with any escrow or holdback (2025)88 % of dealsDealLawyers.com2026 secondary summary88% of 2025 deals involving private targets involved some form of escrow or hold-back.
share of RWI deals with no survival of general reps (2025)57 % of RWI dealsDealLawyers.com2026 secondary summary57% of deals with RWI included non-survival provisions (up from 54% in 2024), while only 11% of traditional indemnity deals provided that the sellers’ reps wouldn’t survive closing
median separate PPA escrow size1 % of transaction valueSRS Acquiom2025the median size of a separate PPA escrow remained at about 1% of the transaction value
share of deals with special-purpose PPA escrowfrom 75 % of dealsSRS Acquiom2025more than three-quarters of deals included a special-purpose escrow for the PPA
median survival period (general reps)12 monthsSRS Acquiom2025the median survival period held steady at 12 months
share of deals referencing RWI63 % of dealsABA Business Law Section202563% of deals during the period covered by the 2025 Study referenced RWI
share of deals where reps do not survive closing41 % of dealsABA Business Law Section2025Deals that provide that representations and warranties do not survive closing increased from 30% in the prior Study to 41% in this Study.
share of deals with separate purchase-price-adjustment escrow58 % of dealsGoulston & Storrs summarising the 2025 secondary summaryA separate escrow account in which to holdback of a portion of the purchase price at closing, to be used to settle the post-closing purchase price adjustment is now seen in about 58% of deals.
MeasureValueSourceQuote
median partner rate, Corporate: M&A and Divestitures, Chicago, firms >1,000 lawyers1,168 per hourWolters Kluwer ELM Solutions2023Corporate: Mergers, Acquisitions and Divestitures More Than 1,000 Lawyers Partner 12 $969 $1,168 $1,388 $1,241 $1,289 $942
mean partner hourly rate, all practice areas (2023)784 per hourWolters Kluwer ELM Solutions via P2024The mean rate for partners saw the most significant increase, growing from $768 in 2022 to $784 in 2023.
average partner hourly rate, New York City (H1 2025)1,972 per hourWolters Kluwer ELM Solutions via B2025New York City maintains the highest partner and associate rates, with partners averaging $1,972 and associates $1,214.
average associate hourly rate, New York City (H1 2025)1,214 per hourWolters Kluwer ELM Solutions via B2025New York City maintains the highest partner and associate rates, with partners averaging $1,972 and associates $1,214.
mean partner rate increase, Am Law top 25 firms (2025)6.3 % YoYWolters Kluwer ELM Solutions via B2025the top 25 firms dropping to a 6.3% mean increase in 2025 from 10.4% in 2024
worked-rate growth, US law firms (2025)7.3 % YoYThomson Reuters Institute2026The average law firm achieved 13% profit growth, demand surged to its best year of growth since the Global Financial Crisis, and worked rates shattered records with 7.3% growth.
average collected rate across rate-strategy archetypes553–580 per hourThomson Reuters Institute2026all three end up collecting nearly identical amounts — between $553 and $580 per hour on average.
average US lawyer hourly rate, all practice areas (2025)349 per hourClio2026As of 2025, the average hourly rate for a lawyer in the United States is $349, which has changed 4% year over year.
average lawyer hourly rate, Business Formation / Compliance378 per hourClio2026Business Formation / Compliance $378 $190 $353
average lawyer hourly rate, Corporate Litigation461 per hourClio2026Corporate Litigation $461 $224 $432
average lawyer hourly rate, Real Estate377 per hourClio2026Real Estate $377 $200 $348
average external legal spend per M&A deal, US PE firms ($2B+ AUM)$353K Apperio2020US-based PE firms spend an average of $353,000 on external counsel during a typical merger and acquisition (M&A) transaction.
range of external legal spend per M&A deal, US PE firms$50K–$1M Apperio2020no respondents paid less than $50,000 per transaction and no respondents paid more than $1 million.

Sell-side fees for private companies

MeasureValueSourceQuote
most common effective success fee %$5M4.8 %Firmex2025The answers range from 4.8% for a $5 million deal to 1.9% for a $150 million transaction.
most common effective success fee %$10M4 %Firmex2025Success Fee Levels Most common success fee for deals of each size
most common effective success fee %$20M3.4 %Firmex20253.4% for a $20 million deal.
most common effective success fee %$50M2.7 %Firmex2025Success Fee Levels Most common success fee for deals of each size
most common effective success fee %$100M2 %Firmex20252.0% for a $100 million deal.
most common effective success fee %$150M1.9 %Firmex2025The answers range from 4.8% for a $5 million deal to 1.9% for a $150 million transaction.
most common monthly retainer (work fee)$5,000–$10K /monthFirmex2025While the most common monthly fee remained between $5,000 and $10,000, the number of firms charging $16,000 or more per month doubled to 16%.
share of fixed-fee advisors charging >$26K upfront38 % of fixed-fee firmsFirmex2025Similarly, 38% of firms using fixed fees now charge more than $26,000, up from 26% last year.
share of advisors with a minimum success fee24 % of firmsFirmex2025Only about one-quarter of middle-market firms surveyed write a minimum success fee into their engagement agreements
average success fee %$5M6.3 %Firmex2024The average fee ranged from 6.3% for a $5 million transaction down to 1.8% for a $150 million deal.
average success fee %$20M3.9 %Firmex20243.9% for a $20 million deal.
average success fee %$100M2 %Firmex20242.0% for a $100 million deal.
average success fee %$150M1.8 %Firmex2024The average fee ranged from 6.3% for a $5 million transaction down to 1.8% for a $150 million deal.
dispersion of success fee at $20M deal$20M2.5–5 %Firmex2024With a $20 million deal, for example, three-fifths of the responses were between 2.5% and 5.0%
most common monthly retainer (work fee)$5,000–$10K /monthFirmex2024For monthly fees, two-thirds of the advisors said they charged an upfront fee between $5,000 and $10,000.
typical one-time retainer, firms >20 employeesfrom $25K Firmex2024Those with more than 20 employees most commonly received upfront retainers of $25,000 or more.
typical one-time retainer, firms <=20 employeesup to $15K Firmex2024Those with 20 or fewer employees typically charged $15,000 or less.
share of advisors charging an engagement fee75 % of advisorsFirmex2024Overall, three-quarters of advisors charge some sort of engagement fee.
share of advisors with a minimum success fee75 % of advisorsFirmex2024This year, 75% of the advisors said their firm charges a minimum success fee.
share crediting engagement fees against success fee54 % of advisorsFirmex2024This year 54% said they credited the engagement fees paid towards the success fee.
most common success fee range$5M-$10M4–5.9 %Firmex and Axial2021For deals valued at $5 million and $10 million, the most common fee is between 4% and 5.9%.
most common success fee range$20M-$50M2–3.9 %Firmex and Axial2021For $20 million and $50 million deals, fees are most likely between 2% and 3.9%.
most common success fee range$100M-$150M1–1.9 %Firmex and Axial2021And for deals of $100 million and $150 million, the most common fee range is 1% to 1.9%.
share of fixed work fees above $15K55 % of fixed-fee advisorsFirmex and Axial2021For those with a fixed work fee, the majority (55%) charge $15,000 or more.
most common monthly retainer (work fee)$5,000–$10K /monthFirmex and Axial2021The most common monthly retainer is between $5,000 and $10,000 a month, for those advisors using that form of work fee.
share of advisors with a minimum success fee67 % of advisorsFirmex and Axial2021Minimum success fees remained standard in the middle market. They are commonly used by two-thirds of the advisors in the survey
share crediting work fees against success fee72 % of advisorsFirmex and Axial2021Of those advisors that charge work fees, 72% deduct them from their success fee if a transaction occurs.
share of advisors reimbursed for VDR costs56 % of advisors billing expensesFirmex and Axial2021Virtual data room costs are reimbursed by 56%, up from 51% last year.
share of advisors charging an upfront fee71 % of advisorsAxial202671% of advisors charge some form of upfront fee, most commonly a monthly retainer or a one-time fixed engagement fee.
share of advisors charging no upfront fee% of advisorsAxial2026Nearly a third of survey respondents now charge no upfront work fee at all, up from 19% in 2024.
share of advisors using one-time fixed / monthly retainers29–31 % of advisorsAxial2026Meanwhile, one-time fixed retainers (31%) and monthly retainers (29%) held roughly steady year over year.
share deducting engagement fees from success fee77 % of advisorsAxial2026the fact that 77% of advisors deduct engagement fees from the final success fee shows this is now the definitive market standard.
share using flat-percentage success fee36 % of advisorsAxial2026seeing flat-percentage fees rise from 26% to 36% shows a shift toward cleaner alignment with founders.
share using Lehman-formula success fee44 % of firmsAxial2025The most common structure, used by 44% of surveyed firms in 2024, is the Lehman formula, where fees decline as deal size increases.
share using accelerator success fee20 % of firmsAxial2025the accelerator formula, where fees increase with larger deal sizes, is gaining traction—20% of firms used it in 2024, up from 16% in 2023.
share of advisors charging retainer/monthly fee, Main Street <=$500K<=$500K33 % of advisorsIBBA and M&A Source, with Pepperdi2012For deals valued at $500K or less, 33 percent of advisors charged a retainer and/or a monthly fee in addition to commission.
share of advisors charging retainer/monthly fee, lower middle market$2M+60 % of advisorsIBBA and M&A Source, with Pepperdi2012advisors were progressively more likely to charge retainers and monthly fees, jumping to roughly 60 percent for deals in the lower middle market.
average target (sell-side) advisory fee, public targets0.84 % of transaction valueFederal Reserve Bank of Chicago2000on average, target firms paid $4.4 million (0.84 percent of transaction value) in advisory fees per deal.

Buy-side advisor fees

MeasureValueSourceQuote
average acquirer advisory fee, public deals0.38 % of transaction valueFederal Reserve Bank of Chicago2000Acquiring firms paid $2.4 million (0.38 percent of transaction value) in advisory fees per deal.
average total advisory fees (both sides), public deals1.22 % of transaction valueFederal Reserve Bank of Chicago2000On average, total fees (paid by the targets and the acquirers combined) were 1.22 percent of the transaction value.
median total advisory fee, acquirer, completed public mergers$2.39M Kisgen, Qian & Song / Elsevier2009the median total advisory fees for an acquiring (target) firm in a completed merger were $2.39 ($2.37) million.
share of buy-side advisory firms charging no success fee20 % of buy-side firmsFirmex2025Among firms that primarily serve the buy-side, 20% don't charge a success fee at all, much higher than the 4% of seller-oriented firms

Fairness opinions

MeasureValueSourceQuote
median fairness opinion fee (acquirer or target), US public deals 1994-2003$300K Kisgen, Qian & Song / Elsevier2009During the period 1994–2003, the median fee for an acquirer or target FO was $300,000
typical fairness opinion fee, lower/middle-market private companies$50K–$100K LinkedIn article by Rich Barth2016 secondary summaryWe've seen many fairness opinions in the lower and middle markets of private companies cost in the neighborhood of $50,000 to $100,000.
large-deal fairness opinion feefrom $100K LinkedIn article by Rich Barth2016 secondary summaryFairness opinions often cost well into six figures and can actually run higher than $1 million for large sophisticated deals with high risk profiles.
US public-company fairness opinion fee range (qualitative)Nouvelle Analytics2024Typical fees for fairness opinion engagements for public companies in the U.S. ... generally start in the hundreds of thousands of dollars and can reach several million dollars.

Lender fees on loans

MeasureValueSourceQuote
median bank loan closing fee by loan size<$1M loan0.75 % of loanPepperdine Graziadio Business Scho2026Table 6. General Characteristics — Bank Loans by Size ... <$1M 8.25% 3.5 0.05% 0.75%
median bank loan closing fee by loan size$1M-$5M loan0.5 % of loanPepperdine Graziadio Business Scho2026Table 6. General Characteristics — Bank Loans by Size ... $1M–$5M 6.75% 5.0 0.10% 0.50%
median bank loan closing fee by loan size$5M-$10M loan0.75 % of loanPepperdine Graziadio Business Scho2026Table 6. General Characteristics — Bank Loans by Size ... $5M–$10M 6.50% 5.0 0.50% 0.75%
median bank loan closing fee by loan size$10M-$25M loan1 % of loanPepperdine Graziadio Business Scho2026Table 6. General Characteristics — Bank Loans by Size ... $10M–$25M 7.00% 5.0 0.50% 1.00%
median bank loan closing fee by loan size$25M-$50M loan1 % of loanPepperdine Graziadio Business Scho2026Table 6. General Characteristics — Bank Loans by Size ... $25M–$50M 6.50% 5.0 0.50% 1.00%
median bank loan closing fee by loan size$50M-$100M loan0.65 % of loanPepperdine Graziadio Business Scho2026Table 6. General Characteristics — Bank Loans by Size ... $50M–$100M 6.50% 4.0 0.35% 0.65%
median asset-based loan closing fee1.3 % of facilityPepperdine Graziadio Business Scho2026Table 17. Fees Charged ... Closing fee 1.00% 1.30% 1.50%
median asset-based loan arrangement fee1 % of facilityPepperdine Graziadio Business Scho2026Table 17. Fees Charged ... Arrangement fee 1.00% 1.00% 1.00%
median mezzanine closing fee, sponsored deals$5M-$25M EBITDA1 % of facilityPepperdine Graziadio Business Scho2026Table 24. Sponsored Deals by EBITDA Size (medians) ... Closing fee — — 1.00% 1.00% 2.00% 2.00% —
median mezzanine closing fee, sponsored deals$25M-$100M EBITDA2 % of facilityPepperdine Graziadio Business Scho2026Table 24. Sponsored Deals by EBITDA Size (medians) ... Closing fee — — 1.00% 1.00% 2.00% 2.00% —
median asset-based loan closing fee1 % of facilityPepperdine Graziadio Business Scho2025Table 15. Fees Charged ... Closing fee 0.88% 1.00% 1.35%
median mezzanine closing fee, sponsored deals$1M-$50M EBITDA2 % of facilityPepperdine Graziadio Business Scho2025Table 21. Sponsored Deals by EBITDA Size (medians) ... Closing fee — 2.00% 2.00% 2.00% 2.00% — —
median bank loan closing fee by loan size$10M-$25M loan0.3 % of loanPepperdine Graziadio Business Scho2025Table 5. General Characteristics — Bank Loans by Size ... $10M–$25M 6.50% 5.0 0.50% 0.30%
average OID, US institutional middle-market loans (Q3 2025)0.33 points (100 - OID price)Secured Finance Network2025 secondary summaryThe average original issue discount (OID) also moved tighter, hitting 99.67 in Q3, a 45 bps improvement over last quarter.
unitranche OID range (Q2 2026)0.75–1.25 points (100 - OID price)Valuation Research Corporation2026original issue discounts holding steady between 98.75 and 99.25 for standard transactions.

Broker-dealer use in private raises

MeasureValueSourceQuote
share of Reg D offerings using broker-dealers8 % of offeringsFINRA2025The broker-dealer subsample represents around eight percent of the full sample.
average broker-dealer sales commission, Reg D offerings6 % of capital raisedFINRA2025In our sample of Regulation D offerings that use broker-dealers, average sales commission accounts for approximately 6% of total amount of capital raised.
average finder's fee, Reg D offerings0.6 % of capital raisedFINRA2025Among offerings that use finders, average finders’ fee account for 0.6% of total amount raised.
broker-dealer participation, San Francisco issuers3.5 % of offeringsFINRA2025only 2.2% of deals in New York City involve broker-dealers, while 3.5% of deals in San Francisco involve broker-dealers.
which issuers use broker-dealers least (qualitative)%FINRA2025issuers in technology and venture capital funds are least likely to use broker-dealers
share of non-fund Reg D offerings using a finder or broker-dealer, 2009-2017 (SEC DERA, as cited by FINRA)20 % of offeringsFINRA2025 secondary summaryapproximately 20% of new offerings by non-fund issuers use a finder or broker-dealer.

Survey figures describe each survey’s respondents and period and may not reflect your transaction. Firm prices are as published by that firm on the date shown and may have changed. R&W premiums, escrow terms and diligence scope are set in negotiation with insurers, buyers and providers.

Older studies (for example, buy-side fee research from 2000 and 2009) are kept for orientation and dated. Firm prices are quoted as the firm publishes them and are not a comparison of firms.