重大性剔除条款（materiality scrape clause）又称double materiality scrape条款，是并购协议中常见的一种对买方友好的条款，指的是买方在交割后向卖方进行索赔的过程中，要求将卖方做出陈述与保证中的重大性剔除来进行计算。比如，在先决条件中，陈述与保证违反构成MAC的情况下，买方有权拒绝交割。

这一条款的英文解释如下：

A “materiality scrape” is a buyer-friendly provision often contained in an M&A purchase agreement (such as a stock purchase agreement, merger agreement, or asset purchase agreement) that effectively eliminates or disregards (i.e., “scrapes”), for specified purposes, materiality qualifiers that are present in a representation and warranty.

以下为部分并购协议中的相关双语示例，供参考：

示例一：

Materiality Scrape. For purposes of this Article VIII, the amount of any Losses to which an Indemnified Party is entitled in connection with any breach of any representation or warranty shall be determined without regard to any materiality, Material Adverse Effect or other similar qualification contained in or otherwise applicable to such breached representation or warranty. For example, in Section 3.21(e), a violation of Real Property Laws resulting in a $100 payment to a third party would not be a breach of the representation in Section 3.21(e) because $100 is not a material amount to the Transaction and the representation is qualified by the word “material”). However the $100 would be a Loss applied to the Deductible Amount and, if the Deductible Amount had been exceeded, $100 would be payable to Buyer by Seller as a Loss (assuming the indemnification claim was timely and the specified procedure had been followed).

重大性剔除。在本第八条中，受偿方因另一方违反任何陈述或保证而有权获得的任何损失的金额应在不予考虑重大性、重大不利影响或该等陈述或保证中包含的或以其他方式适用的限定性条件的情况下确定。比如，在第3.21(e)条中，导致需要向第三方支付100美元的违反不动产法律的行为不会算作第3.21(e)条中的违反陈述的行为，因为100美元对交易而言不算重大金额，且陈述由“重大”一词所限定。但是，100美元将作为适用于可抵扣金额的损失，且如果已超出可抵扣金额的，这100美元将作为损失由卖方向买方支付（假设索赔及时且遵循了规定的程序）。

示例二：

Materiality Scrape Clause

重大性剔除条款

For purposes of this Article X, in determining whether there has been an inaccuracy in or breach of any representation or warranty and the amount of any Losses that are subject matter of a claim for indemnification hereunder, each representation and warranty shall be read without regard and without giving effect to any materiality qualifications contained therein (including the terms “material”, “material adverse effect”, “Material Adverse Effect” or any similar terms), except, with respect to this Article X, the following references shall not be disregarded: (i) use of the word “Material” as used in the defined terms “Material Adverse Effect”, “Material Contract” and “Purchaser Material Adverse Effect.”

就本第X条而言，在确定任何陈述或保证是否有误或是否遭到违反以及确定根据本协议提出索赔的任何损失的具体金额时，对每项陈述与保证的解读不得考虑适用该项陈述和保证中包含的任何限定重大程度的条件（包括“重大”、“重大不利影响”或任何类似词语），但是，对于本第X条而言，下述引用不得忽视：（i）在“重大不利影响”、“重大合同”以及“买方重大不利影响”等定义术语中使用的“重大”一词。

示例三：

Materiality Scrape. Notwithstanding anything to the contrary in this Agreement, for purposes of determining the existence of any breach of any representation or warranty, and for purposes of determining the amount of any Losses with respect to any such breach of any representation or warranty, any qualifications as to materiality, “Company Material Adverse Effect”, “Buyer Material Adverse Effect” or impairment or delay of Seller’s ability to consummate the transactions contemplated hereby or to perform its obligations hereunder shall be disregarded (other than the representations or warranties contained in Section 4.4(b), clause (iii) of Section 4.4(d) (Financial Statements; Undisclosed Liabilities), the last sentence of Section 4.5 (Absence of Certain Changes), Section 4.9(a) (Employee Benefit Plans and Compensation), Sections 4.14(a)(iv) and 4.14(a)(x) (Material Contracts), the first sentence of Section 4.20 (Insurance) and any reference herein to “Material Contract” or “Material Contracts”).

重大性剔除。尽管本协议中有任何相反规定，在确定是否存在任何违反陈述或保证的行为以及确定与违反该等陈述或保证有关的损失的金额时，有关重大性、“公司重大不利影响”、“买方重大不利影响”或影响卖方完成本协议预期的交易或履行其在本协议项下的义务的能力或使之延迟等限定词语应不予考虑（第4.4(b)条、第4.4(d)条第(iii）款（财务报表；未披露债务）、第4.5条（不存在部分变更）的最后一句、第4.9(a)条（员工福利计划和补偿）、第4.14(a)(iv)条和第4.14(a)(x)条（重大合同）、第4.20条（保险）第一句和本协议中任何有关“重大合同”的提述中包含的陈述或保证除外）。