Um valuation report It is prepared by experts to present conclusions regarding price estimates of the values of an asset. It works as a technical proof of value for a given purpose, situation, and date. It is generally required in legal proceedings involving controversial values or without explicit definition. Some examples of the requirement of valuation report These are cases of review of commercial real estate rental contracts, calculations of market values and of forced liquidation or compulsory sale meeting the requirements of financial entities. Also in cases of trust alienation, mortgages, guarantees and pledges.
The government may also require valuation report in cases of expropriation or for tax purposes. Private companies, on the other hand, to handle tax, accounting, or management matters, in addition to cases of incorporation, merger, division, dissolution of companies, or asset valuation adjustments.
To write a valuation report many data are collected and analyzed, so that the main conclusions and recommendations with internal and external stakeholders are properly shared. For this reason, it is considered a technical analysis report and can only be carried out by professionals regularly enrolled in the class council.
Um valuation report must be prepared, including at least the following topics: identification of the applicant, identification of the owner if he is not the applicant, purpose of the assessment, reservations and limiting factors, identification and characteristics of the asset evaluated, indication of the methods and procedures used, search for values, calculation memory, place and date of carrying out the work, and qualification and signature of those responsible.
It can be seen that the achievement of a valuation report it is a complex task, since it uses several methodologies that complement each other, although individually they have their specificities.
Contact TATICCA — ALLINIAL GLOBAL, which operates throughout Brazil and globally, with integrated auditing, accounting, tax services, corporate finance, technology, Risk Advisory, business consulting and training. For more information, visit www.taticca.com.br or email taticca@taticca.com.br and learn more. Our company has professionals with extensive experience in the market and has certified methodologies for carrying out activities.
