Other valuation services

Intangible assets and intellectual property appraisal, machinery and equipment valuation, financial instruments and securities valuation and many other.

In addition to appraisal of the real estate and business, our company is ready to offer you the valuation of securities (financial investments), appraisal of intellectual property and intangible assets, valuation of machinery and equipment.

In many complex valuation projects related, it is necessary to appraisal the various types of assets and different business lines. Send us request for proposal for valuation services, and we will promptly provide you with our offer about approaches to appraisal, timing and cost of services.

  1. Intellectual property and intangible assets valuation

    Currently, in the post-industrial edge, property rights for intellectual assets are in very important.

    Due to this reason it is essential to accurately appraise the fair value of intangible assets and the price of its purchasing.

    Valuation of intellectual property is necessary for:
    • IFRS
    • pledge
    • company establishment (to define the input of each founder)
    • effective tax regime
    • economic efficiency of future utilization of asset
    • receipt of subsidy and grant
    • capital increasing.
  2. Securities valuation

    Securities valuation is a complex work, which result in fair value appraisal of ordinary and preferred stocks, bonds, promissory notes, futures, options, swaps, depository receipts and other structured products (derivatives) via rigorous financial, quantitative, organizational and technical analysis of current operation of the company which issued appraised security and its future perspectives.

    Securities valuation is required for investment and pension funds, banks and other financial institutions, which have significant securities and derivatives portfolio.

  3. Machinery and equipment valuation

    Qualified machinery, equipment and other fixed assets (used in primary operational business) valuation helps to understand perspectives of utilization of this property and necessity of its replacement.

    Based on our long–term experience, machinery and equipment valuation is required for:
    • choosing optimal basket of assets for pledge
    • negotiation of authorized capital investment of each founder
    • determining of residual/redemption value
    • tax optimization.
  4. Valuation for deoffshorisation

    At the end of year 2014 new “Deoffshorisation law” was put in force (Federal law # 376–FZ). According to this law the groups, which will decide to liquidate foreign structures falling under the CFC (Controlled Foreign Company) rules, will have favorable tax regime for transition period and these transactions.

    Income in a form of property received by Russian shareholders will not be taxed, while the tax base of such property will be determined as its book value under accounting data of the liquidated company (but not more than its market value (independent valuation) or the actually paid cost of shares (participatory interest) in the liquidated CFC (the smallest out of 3 values should be taken). These provisions shall remain in effect until 1 January 2017.

    If, before its liquidation, a CFC sells its securities and property rights to a Russian controlling party (or its affiliated company), the respective CFC’s taxable profit in Russia will amount to zero (on the condition that the liquidation procedure is over by 1 January 2017). The controlling party will accept such securities and property rights in accordance with the CFC's accounting data, although not higher than at their market value.

    Thus, the CFC will “transfer” the tax base of its assets to a Russian controlling party and no income will be taxable in Russia. Russian parties still have time to consider whether it is reasonable to apply the restructuring mechanisms set up by lawmakers.