Puprpose of Valuation

FINANCIAL REPORTING

·   Purchase price allocation
·   Test for impairment of fixed assets, goodwill, intangible assets, etc.
·   Valuation of fixed assets and investment property
·   Revaluation of shares, bonds, options, derivatives, complex financial instruments

FINANCING

·   Mortgage value of:
  o   Real estate
  o   Fixed assets
  o   Intangible assets
  o   Securities
  o   Share Capital
·   Assessment of mortgage portfolio
·   Creditworthiness analysis
·   Preparation of feasibility study, business plan, etc.

LEGISLATIVE
REQUIREMENTS

·   Privatization
·   Other transactions with state and municipal property
·   Taxation of property
·   Determination of damages and losses
·   Additional emissions
·   Change in the authorized capital
·   Notarial acts

MANAGERIAL DECISIONS

·   Valuation for M&A
·   Valuation for IPO / SPO
·   Budgeting
·   Management based on value
·   Creation of new business
·   Rental / leasing and transfer of rights on them
·   Conducting tenders, auctions, trades

LEGAL & TAX ISSUES

·   Independent valuation for court decisions (expert reports, testimony in court)
·   Taxes (transfer pricing, change of asset's ownership, etc.)

INSURANCE

·   Determination insurance amount
·   Determination of the amount of compensation