Upfront Purchase Price- if this was meant to be a qualifying statement of a part of an overall, larger purchase price, then some additional portion would have to be detailed at the same time, in the same document as the Upfront Purchase Price, no? Otherwise, the "upfront" just qualifies when the payment is made. I have never seen a document define a portion of a defined term, then not mention the remaining portion. And if there was a reason that nothing could be said about some additional portion, then the "upfront" qualifier would become a bizarre wink at astute investors in an effort to actively deceive the regular investing public.
Exceptional - nothing here. This was exceptional in many ways, take your pick, including but not limited to the required existence of the exceptional 10th report, which was created only to address bizarre internet and message board interpretations and theories.
Elsewhere - I have formed businesses that require a dozen companies in a half dozen countries to optimize taxes, etc. The author wrote this as a catch-all and would be horrified to think it was ruminated on afterward as evidence of a second, hinted at but never explained, transaction.
