Which of the following is NOT a type of consideration transferred in a business combination?

In the context of a business combination, the types of consideration that can be transferred typically include cash, deferred consideration, and contingent consideration. Cash is the most straightforward form of consideration and is frequently used in transactions. Deferred consideration refers to payments that are not made at the transaction's closing but rather at a future date, often dependent on certain conditions being met. Contingent consideration relates to payments that depend on specific future events, such as performance targets being met.

Savings bonds, while they represent a form of financial asset, are not commonly recognized as a typical type of consideration in a business combination. They are more often treated as investments rather than a direct method of transferring consideration for the acquisition of a business. The terms of business combinations tend to focus on cash or cash-equivalents and other financial instruments that are standard practice for transactions rather than specific investment vehicles like savings bonds. This delineation is essential for understanding how consideration is structured in business acquisitions, highlighting that typical forms of consideration are designed to facilitate smooth and clear transactions in a mergers and acquisitions context.