PURPOSE

·   Management decisions
·   Loans and financing
·   Legal / tax issues
·   Legislative requirements
·   Insurance

USERS

·   Management / owners
·   Stakeholders
  o   Investors
  o   Creditors
  o   Insurers
  o   Courts
  o   State

PROCEDURES (briefly)

·   Development of financial business model on the basis of historical data, current and forecast market situation and forecast of key financial and operating indicators to determine the present value of the business as a whole