Corporate transactions such as spin-offs and mergers require technical proof that the net assets are correctly valued; without this proof, the act may lack formal backing before partners and competent authorities.
This practice covers book-value appraisal reports, used in transactions such as spin-offs and mergers, with the goal of certifying that net assets are adequately valued, providing backing for corporate and operational decisions and validity before competent authorities.
Independence and institutional credibility
Validity for corporate and regulatory purposes
Solid technical grounding
Technical backing for corporate decisions
A book-value appraisal report is typically necessary in spin-off and merger transactions, when it’s necessary to certify that net assets are adequately valued for corporate and regulatory purposes.
The book-value report values equity based on accounting records, for corporate purposes, and is Audit’s work. Valuation estimates the company’s economic value, geared toward buy-and-sell negotiations, and is part of Advisory, within Consulting.
Aurius’s book-value appraisal reports are prepared with the technical rigor and grounding necessary for use in corporate acts and before competent authorities.
No. The report has its own scope and purpose, aimed at certifying net assets in a transaction. When the company needs a full opinion on its financial statements, Aurius recommends a Financial Statement Audit.
The report is used by partners, officers and registration authorities in corporate transactions such as spin-offs and mergers, serving as the technical and formal basis for the decision and the act.
The timeline depends on the complexity of the transaction and the volume of information to be assessed. Aurius defines the scope and schedule at the start of the engagement, carrying out the preparation with the rigor the document requires.
Talk to Aurius Corporate and give your corporate decisions technical backing with reports conducted with independence.
