Independent expertise or consultancy in transactional contexts

  • Equity certification
  • Value analysis as part of disposals and acquisitions

Independent expert appraisals as part of financial and legal reorganizations

  • Estimation of fair market values to determine the values of contributions or internal disposals and merger parities
  • Valuation of brands and intangible assets
  • Documentation of values used vis-à-vis the relevant tax authorities and/or asset transfer and merger auditors
  • Coordination of legal, tax, accounting and operational teams

Purchase price allocation and impairment tests

  • Identification of intangible assets separable from goodwill (trademarks, patents, customer relationships, etc.) in application of accounting standards
  • Estimation of the fair value of tangible and intangible assets among assets identified in accordance with the recommendations of accounting standards
  • Distribution of residual goodwill to Cash Generating Units
  • Valuation of Cash Generating Units in order to test goodwill

Financial incentive plan (management package): definition of complex models and valuation of securities/financial instruments taken up by management

Financial modeling

  • Support with preparation of strategic plans and modeling of the various options
  • Construction of flexible and robust financial models and raising awareness of risk areas

Transfer pricing documentation

Business cases

Estimation of the fair exchange ratio for shares in two companies in the context of their merger

Price allocation for tax purposes between the different majority shareholders as part of a disposal

Purchase price allocation on a transaction in Asia

Preparation of the strategic plan and modeling of the business plan