Corporate Restructuring
The valuation that corporate legislation requires.
The valuation that corporate legislation requires.
Valuation reports for corporate operations required by law: incorporation, merger, spin-off, contribution of assets, change of control, public tender offers, dissenting-shareholder reimbursement. Under the Brazilian Corporations Law, CVM Instructions and recognized independent valuation standards.
Net worth and exchange-ratio valuation reports in mergers (art. 228), incorporations (art. 227) and spin-offs (art. 229), including common-control cases (art. 264) with economic value assessment.
Brazilian Corporations Law arts. 8, 227-229, 264 · CVM 319/99 · CVM 320/99
Independent valuation of assets (real estate, shares, intangibles) contributed to share capital: at incorporation or in capital increases.
Brazilian Corporations Law arts. 7, 8, 88, 170
Economic justification of the price paid to acquire control of another company (art. 256), with multi-method foundation. Support for shareholder deliberation and withdrawal rights.
Brazilian Corporations Law art. 256 · CVM Reg. 80
Valuation for Public Tender Offers (delisting, increase in shareholding, change of control) and for dissenting-shareholder reimbursement at economic value.
Brazilian Corporations Law arts. 4, 45, 254-A · CVM Resolution 85
This service line mobilizes, depending on the mandate, the following technical valuation disciplines:
Industrial sector group: incorporation report of a subsidiary with economic-value foundation
Holding company: valuation of real estate for contribution to share capital
Listed company: technical support in a delisting public tender offer