这两者指的都是并购协议中有关赔偿金额的条款内容。并购协议中相关的赔偿金额往往集中在四个数额上，分别是：

De Minimis Amount/Threshold最低限额。最低限额条款对索赔的最低金额作出了规定。低于这一金额，则买方不得向卖方提出索赔。设立这一条款的目的，是为了避免各方陷入接连不断的小额争议。如以下为某并购协议中的最低限额双语条款：

De Minimis Clause最低限额条款

Notwithstanding anything in this Agreement to the contrary, the Corporation shall have no obligation to indemnify the Indemnitees in respect of any individual instance (or series of instances resulting from the same facts and circumstances) of Losses for which indemnification is claimed under Section* with respect to Section* if the Losses associated with such individual instance (or series of instances resulting from the same facts and circumstances) are less than $*** (the “De Minimis Claim Amount”), it also being understood that any such individual instance (or series of instances resulting from the same facts and circumstances) for amounts less than the De Minimis Claim Amount shall be ignored in determining whether the Basket has been exceeded.

尽管本协议中有任何相反规定，对于以第*条相关事由而按照第*条规定提出赔偿的单次（或由相同事实和情形引起的一系列）损失，如果该单次（或由相同事实和情形引起的一系列）

相关损失低于***美元（“最低索赔额”），公司无义务向受偿人作出赔偿，双方知悉，在确定是否超出起付额时，对于任何该等低于最低索赔额的单次（或由相同事实和情形引起的一系列）损失，应忽略不计。

Basket限制索赔额。（A “basket” (sometimes called a “deductible”) is a threshold amount of losses and damages that a buyer must incur before it is entitled to any indemnification from the seller.）限制索赔额规定当超过单项最小索赔额（如有）的所有损失总额累计超过一定额度后买方才有权获得赔偿。在交易中，限制索赔额又区分为起赔额与免赔额这两大类型。“tipping basket”和“deductible basket”即为这两种。

Tipping Basket起赔额。（A tipping basket is a threshold set so that when the buyer's losses exceed it, the seller is liable for the total number of the losses. This requires the buyer to meet an insurance-like deductible before the seller would be required to make the buyer whole.）如合同约定了起赔额，当索赔额超过该额度时，买方便有权全额追偿损失，即卖方应对额度之下与额度之上的所有损失进行赔偿。举例来说，假设赔偿条款约定买方在索赔额超过50万美元时有权请求赔偿，如果此时买方遭受了40万美元的损失，因40万美元尚未达到50万美元的门槛，因此买方此时仍无法向卖方请求赔偿；但如果买方遭受了60万美元的损失，因60万美元已超过50万美元的门槛，则买方此时可就60万美元的全部损失向卖方进行索赔。在起赔额的机制下买方往往有机会获得更多赔偿，因此该机制对买方更有利。

Deductible Basket免赔额（A basket deductible is a single deductible that is designed to fund losses from multiple types of risks. For example, the common types of insurance for businesses—property and general liability—protect against completely different types of loss exposures.）。如合同约定了免赔额，当索赔额超过该额度时，买方只能对超过额度的部分请求赔偿，即卖方只需对额度之上的损失进行赔偿。同样在上面的假设情形中，如果买方遭受了60万美元的损失，则买方最终可获得10万美元的赔偿金额。在免赔额的机制下因买方需要承担部分损失责任，往往可以避免因买方的过错造成损失的进一步扩大，并可以减少买方寻求卖方赔偿的几率，因此该机制更受卖方的欢迎。

Cap最大索赔额。最大索赔额限制了赔偿方可能被要求支付的最大金额，市场交易中该数额大多为交易价格的5%至10%。