To know the value of a receivable is essential for many transactions of a company, the optimisation of the organisation of a group, the assignment and hedging of receivables, etc. Receivables are appraised based on methodologically different procedures to identify the importance, nature and expected benefits from receivables.
We provide our clients with comprehensive services, such as the identification and definition of receivables, the calculation of their value and specialised services, e.g. an estimate of non-payment risk. We appraise a wide range of types of receivables.
Appraisals of receivables
To appraise receivables, we analyse a debtor’s financial standing, the collectability of receivables, the expected collection period and the expectations of a potential investor. Appraisals of receivables usually follow up on a thorough legal, economic, tax, marketing and technical analysis of the receivable in question.
Appraisals for the purposes of company transformations
We can appraise receivables for the purposes of company transformations (split and spin-off) in the case that the partner intends to make a non-monetary contribution to a company in the form of a receivable. We also determine the price based on the price regulation (the Appraisal Act).
Management of company receivables
We also provide appraisals in connection with the management of company receivables that include an assessment of the liquidity of receivables, the possibility of disposal of receivables and an actual appraisal of receivables for their transfer for consideration.
Appraisals for other purposes
We also appraise receivables for the purposes of some International Financial Reporting Standards (IAS/IFRS). We appraise individual receivables as well as the entire portfolio of receivables. We appraise receivables for the purposes of their assignment to an independent investor or their holding.