Valuation

When valuation is required

Businesses constantly need an objective assessment of transaction parameters. Sometimes an independent valuation is required by law, by a shareholder or by a party to the transaction.

You may be planning to buy, sell or restructure a business and need to address asset accounting and financial operations: net assets, asset revaluation, property collateral with a bank, asset consolidation or an insurance claim.

ABM Partner has been engaged in valuation since 1998. In 2001 the Ministry of State Property of the Russian Federation issued license No. 000119. The company employs more than 10 qualified valuers who are members of self-regulatory organizations and are insured as required by law.

Department services

The valuation department provides the following services to Russian private and state companies, financial institutions, government authorities and other interested parties:

• business valuation (shares, interests);
• securities valuation;
• intellectual property valuation (trademarks, patents, licenses);
• investment project valuation;
• real estate and movable property valuation.

Typical tasks

1. Asset valuation for secured lending
   This valuation supports the value of collateral accepted by a bank.
2. Leasing property
   Property leasing requires determining the actual market rent. An objective view of the market helps avoid lost profit and claims from tax and other supervisory authorities.
3. Valuation within financial recovery and bankruptcy procedures
   Valuation may be required under Federal Law No. 127-FZ of 26.10.2002 "On Insolvency (Bankruptcy)".
4. Property valuation for insurance
   Valuation is needed to determine the insured amount, which may not exceed the actual value of the property at the time of insurance (Article 10, paragraph 2 of Law No. 4015-1 of 27.11.1992 "On the Organization of Insurance Business in the Russian Federation").
5. Valuation for a contribution to the charter capital of a new company
   Russian law requires an independent valuer for non-monetary contributions to the charter capital of an LLC or for payment of shares of a joint-stock company (Federal Law No. 208-FZ of 26.12.1995 "On Joint-Stock Companies").
6. Net asset valuation of joint-stock investment funds
   Valuation is required under Article 37 of Federal Law No. 156-FZ of 29.11.2001 "On Investment Funds" and paragraph 22 of the FCSM Order No. 05-21/pz-n of 15.06.2005.
7. Revaluation of fixed assets under Russian accounting standards
   When deciding to revalue assets, a company may engage an independent valuer.
8. Valuation for IFRS
   Valuation of fixed assets on first-time IFRS adoption, fair value valuation of certain asset classes, and impairment testing.
9. Asset consolidation, M&A transactions and other management decisions
10. Quality control of every client assignment, highly qualified specialists, proprietary information databases and methodology are the key success factors of our company.

Valuation fees

The fee depends on the type and number of objects, the purpose of valuation and the scope of the report. The final budget and timeline are agreed before work starts, with no hidden charges.