Portfolio Valuation
The marking that defines what the investor redeems.
The marking that defines what the investor redeems.
Quarterly or monthly fair value marking of structured portfolios without observable market prices: FIDCs, FIP quotas (via Business Valuation look-through), FIIs, FIMs and private credit vehicles. For fund administrators, auditors and institutional investors under the Level 1/2/3 hierarchy.
Fair value marking of Level 3 quotas without active secondary market, integrating the methodology of the technical asset classes involved: Business Valuation (FIP quotas via look-through), Credit & Structured Products (FIDCs and securitizations), Real Estate (equity FIIs) and others.
CPC 46 · CPC 48 · CVM Resolution 175 · IFRS 13
Marking of debentures, CRIs, CRAs, receivables-backed FIDCs and unlisted debt instruments. Credit risk analysis, discount rate and ECL under CMN Resolution 4.966.
CPC 48 · IFRS 9 · CMN Res. 4.966
Qualitative and quantitative portfolio assessment for fund administrators, identifying methodological inconsistencies and marking recommendations.
ANBIMA · CVM 175 · AICPA PE/VC Guide
Independent NAV validation of administrator-calculated values, with cross-checks on methodologies, rates and assumptions. Separate reporting to administrator, manager and auditor.
CVM Resolution 175 · ASC 820 · AIMA Guide
This service line mobilizes, depending on the mandate, the following technical valuation disciplines:
Distressed multi-originator FIDC, quarterly marking of a R$ 16.6 bn portfolio with ECL and impairment testing
Real estate FIP, marking of São Paulo real estate assets with specific asset exclusion
Healthcare sector exclusive FIM, qualitative investment diagnostic for the fund administrator