The theme of this issue of Upside Risk refers to a modern form of risk analysis, applicable to a delicate and decisive moment in the life of companies, the context of mergers and acquisitions, in other words, the mapping of all possible criticalities that may affect investment flows and the value of the economic capital of a company at the strategic moment of an acquisition, merger or incorporation.

What is defined as an extraordinary finance transaction in respect of which random aspects that may depress or adversely affect the transaction must be identified, both in the view of the buyer and in that of the seller. This is a complex risk assessment with industrial, financial, legal or fiscal implications.