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Appraisal

2.1. Appraisal of the company (business) cost
The company cost appraisal is analytical investigation of all aspects of its activities, including management organization, production process, financial flows, tax liabilities, working out different scenarios of business development, risks analysis for a certain type of business.
      • Determination of the company's securities cost (stocks or shares) to prepare for its sales transaction. In order to make a reasonable investment decision it is necessary to evaluate the company's property and the share of this property accounted for a certain holding of shares, as well as possible income from the business in future;
      • Redemption of stock (shares, interests) in closed companies (closed joint stock company, limited liability company, partnership) in case one of the shareholders (founders, partners) leaves the company;
      • Redemption of shares by the company on request of shareholders;
      • Conversion and consolidation of company shares;
      • Emission of additional shares by open joint stock companies (to prove the cost of shares emission and provision of emission prospectus to the Federal Securities Commission of Russia);
      • Support of crediting procedures in a bank or an investment fund;
      • Disputes resolution;
      • Entry into a company with a non-monetary (asset) contribution in terms of shares, other securities or an asset complex;
      • Appraisal of claims for liability execution (receivables in case of its assignment to a third party;
      • Company reorganization (merger, takeover, spin-off);
      • Statement of reasons to carry out investment projects
      • Sale preparation of bankrupt businesses put up for a competitive tender;
      • Sale preparation of companies being privatized (including sale of its share holdings being the government property);
      • Explanation of possible rehabilitation procedures of a bankrupt business;
      • Economic analysis and cost market appraisal of bankruptcy reasons and procedures while evolving and carrying out anti-recession policy.
      One of business appraisal types is securities appraisal. Appraisal is required for:
      • Shares of open or closed joint stock companies (OAO, ZAO), interests in limited liability companies (OOO), shares in partnerships;
      • Promissory notes;
      • Bonds.

      2.2. Estimation of investment projects
      Investment activities are the most important component of any economic system reflected in an investment project.

      2.3. Appraisal of real estate facilities
       Our specialists are ready to perform appraisal of real estate facilities of any technical complexity including:
      • Land plots
      • Residential real estate property (apartments, individual houses);
      • Commercial property (office premises, hotels, trade and store premises);
      • Industrial property;
      • Facilities of various application, including military one;
      • Utilities;
      • Sea and river vessels;
      • Aircrafts;
      • Construction in progress;
      • Real estate property of unique design.

      2.4. Appraisal of machines, equipment and vehicles
       Professional appraisal of machines, equipment and vehicles is an important and often the only way to know the actual cost of the active part of fixed assets that are the technological basis of any enterprise.

       The following property is to be appraised:
      • Machines and equipment including the unique equipment or the one out of production;
      • Appliances, machines, tools;
      • Vehicles;
      • Production lines.

      2.5. Appraisal of intangible assets and intellectual property
       Using intellectual property items both developed directly in the company and acquired from the third party is one of the effective instruments to optimize the tax base for the profit tax. In this case the rights to the intellectual property items shall be properly registered, appraised and reflected in company's books as intangible assets.
       The following items are to be appraised:
      • Objects of patent law (selective breeding results, subjects of industrial property - inventions, industrial designs, useful models, trademarks, service marks, appellation of origin of goods);
      • Copyright objects - pertaining to the humanities (works of art, music etc.), technical (design and process documentation, databases, software, web sites etc.);
      • Scientific results (results of scientific experiments, discoveries etc.);
      • Know-how, as results (experience) of financial, administrative, commercial activities (process, formulation, design, installation or commissioning methods etc.);
      • Good will (business reputation of the company).

Our Office

SPb Accounting and Audit Center
3 Muchnoy per.
Saint-Peterburg, Russia
191023

Tel. +7 812 347 7407
Fax. +7 812 571 1664
E-mail:
audit@scua.ru

"СПб Цетр Учета и Аудита" @ 2009 All rights reserved