It could also be something like "Apple will auction off some of it's property (a subsidiary, intellectual rights to something valuable, some real estate ...) to the highest bidder if it doesn't manufacture 100K iPads", with the condition that it can't sell that property before 2020, but can otherwise use it normally. This keeps most of the advantages of the 10 billion dollars as incentive, without the side effect of risking bankrupcy or tying the money down.