26 Mar 2013 Goldman Sachs amends terms of warrants held by Berkshire Hathaway ( Portfolio )
The warrant had provided Berkshire Hathaway the right to purchase 43,478,260 shares of Goldman Sachs' common stock, par value $0.01 per share, at an exercise price of $115 at any time until October 1, 2013. Under the amended agreement, Goldman Sachs will deliver to Berkshire Hathaway the number of shares of common stock equal in value to the difference between the average closing price over the 10 trading days preceding October 1, 2013 and the exercise price of $115 multiplied by the number of shares of common stock covered by the warrant (43,478,260).

Dataroma's opinion:
Under the new agreement, Berkshire will actually end up with less shares of Goldman than if the warrants were exercised under the original agreement (the news headlines regarding the new agreement are in fact misleading). However, Berkshire won't have to put up any cash to acquire the shares. This would be equivalent to having exercised the warrants under the old agreement and then sold enough GS shares to recoup the $5B cost.