Our services include:
- Valuations to support negotiations, corporate restructurings and the mark to market of investees for Private Equity Funds.
- Building business plans/economic and financial feasibility studies in the context of capital raising.
- Pre-deal multi-scenario valuations in the context of mergers and acquisitions.
- Pre-deal purchase price allocation (PPA) for acquisition decisions and post-acquisition PPA for accounting (CPC 15, IFRS 3) or tax purposes (Law 12973/14).
- Preparing independent valuation reports in accordance with accounting and tax standards for the purposes of:
- Impairment Tests [CPC 01], Business Combination [CPC 15], Utilisation of Accumulated Losses, among others.
- Determination of Fair Value of Intangible Assets [CPC 04], Share-Based Payment [CPC 10], Investment Property [CPC 28], Biological Assets [CPC 29], among others.
- Service Concession Arrangements [OCPC 01/ IFRIC 12].
- Economic and Financial Valuation to comply with Law 12973/14 and Normative Instruction 1700/17 of the Brazilian Revenue Service.