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Valuation

Constant facing business challenges raises the question of objective estimation of one or another transaction parameters; sometimes, independent estimation is required by law, by a shareholder or by a contracting party.

It is possible that you intend to acquire or sell or restructure your business and this brings up the question of accounting of your assets and financial transactions, for example, with net assets, asset revaluation, pledge of your property with banks or when you need to consolidate your assets.

ABM Partner™ has provided valuation services since 1998. In 2001, the Ministry of Property Relations of the Russian Federation issued us an Evaluation License No 000119. Presently the company's staff exceeds 10 expert valuers, members of self-regulatory professional organizations and insured in accordance with the applicable procedure.

Our Valuation Department offers the following services to private and public companies, financial institutions, government agencies and other interested persons:

  • Business valuation (shares, interests)
  • Valuation of securities
  • Valuation of intellectual property (trademarks, patents, licenses)
  • Valuation of investment projects
  • Valuation of real estate and movable property
  • Valuation of assets for credit financing on security of a property This valuation type is needed for foundation of the value of the collateral
  1. Property lease transfer In case of property leasing it is necessary to determine true market lease payment and, therefore, objective knowledge of market situation will allow to avoid many risks, such as the loss of profit in the future, and to reduce risks arising from claims of taxation authorities or other government agencies.
  2. Valuation within the framework of financial restructuring and bankruptcy proceedings Valuation may be required in accordance with the Federal Law № 127-FZ of October 26, 2002 on insolvency (bankruptcy).
  3. Valuation of property for insurance purposes Valuation may be needed when insuring property, or rather, in order to determine the insurance sum, which may not exceed its real (insurance) value at the time of the conclusion of insurance contract (Article 10 paragraph 2 of the Law on Insurance Business Organization in the Russian Federation №4015–1 from 27.11.1992).
  4. Valuation for the purpose of contribution to the charter capital of a formed company The RF legislation requires engaging valuators in contribution to the charter capital of a formed limited liability company or in payment of shares of a joint-stock company according to the Federal Law №208-FZ from December 26, 1995 «About joint stock companies».
  5. Determination of value of net assets of incorporated investment funds Valuation is needed in accordance with Article 37 of the Federal Law on Investment Funds of November 29, 2001 №156-FZ and p. 22 of the FSFR’s order №05-21/pz-n from June 15, 2005.
  6. Asset revaluation in accordance with RAS (Russian Accounting Standards) When making decision on revaluation, a company may engage an independent valuer to conduct revaluation.
  7. Valuation for IFRS (International Financial Reporting Standards)
    • Valuation of fixed assets of an organization applying IFRS for the first time
    • Valuation of individual classes of assets of organizations maintaining fair value accounting in accordance with the International Valuation Standards
    • Asset impairment testing
  8. Consolidation of assets, M&A; transactions, other managerial decisions

Key factors of success of our company are control of quality of each client’s assignment, high level of professional skills of our experts, availability of our own databases and implementation of the best solutions.