Avaliação de Ativos Líquidos Contábeis ajustados a preço de mercado EN - SETAPE

Valuation of Net Assets at Book Value Adjusted to Market Price CTG 2002 of CFC

By conducting a Valuation of Net Assets at Book Value Adjusted to Market Price CTG 2002 of CFC with Setape, you are ensuring that your company’s valuation will be done correctly and accurately.

What is an Accounting Valuation Report adjusted to market prices?

An accounting valuation report (net assets valued at book value) is the result of verifying the existence, valuation and integrity of an entity’s assets and liabilities, whose Net Worth or net assets are being valued at their book value. It is prepared by an accountant, observing the professional standards of independence with respect to ethical impediment and conflict of interests and the determinations of other regulatory bodies.

An appraisal report based on the book value adjusted to the market prices of the assets and liabilities results from the measurement of the net assets, or Shareholders’ Equity, by the book value, plus or minus value arising from certain assumptions to determine the market values of assets and liabilities. The issuance of this report presupposes as a mandatory requirement that the values of the assets, rights and obligations, which make up the Shareholders’ Equity or net assets of the entity, object of valuation, have been examined by the professional responsible for issuing the report.

When should an Accounting Valuation Report be made at market values?

Accounting valuations and the consequent issuance of a valuation report are generally required by Brazilian corporate law or by rules of other regulatory bodies.

The situations that require this valuation report are:

a) Brazilian Corporate Law (Law No. 6,404/1976):

  • (i) assets incorporated into capital and capital formation
  • (ii) capital increases;
  • (iii) incorporations, scissions and mergers;
  • (iv) creation of a closed company by private subscription;

b) Civil Code (Law No. 10,406/2002): transformation, incorporation, merger and scission of companies; and

c) Standards of other regulatory bodies.

How is an Accounting Valuation Report prepared at market values?

The management of the valued entity is responsible for preparing the accounting information in accordance with BR GAAP, maintaining internal controls whose administrators determine it as necessary to allow the preparation of accounting information that is free from material misstatement, regardless of whether it is caused by fraud or error.

It is up to the Management of the valuated entity, also, to demonstrate the plus or minus value of the assets or liabilities whose book value has been adjusted to market prices.

The accountant responsible for issuing the valuation report is responsible for verifying: (i) the existence, (ii) the valuation and (iii) the integrity of the assets and liabilities, whose Net Worth or net assets are being valued at their book value and issue the corresponding report. In this report, the accountant must observe whether the criteria used to measure the accounts object of the report was adequately disclosed through explanatory notes accompanying the summary table of net worth or net assets.

Technical Standards

Setape’s valuations are always carried out with strict observance of all guidelines set by the ABNT Standards – Brazilian Association of Technical Standards and Ibape Nacional – Brazilian Institute of Engineering Valuations and Expertise.

Why hire Setape?

Complete Advisory

The only company that performs all services of valuation of movable and immovable property, urban and rural, valuation of companies, and has support for asset control (fixed assets).

Proven Experience

With 45 years of activities and more than 80,000 services performed, it is the company with the most experience in evaluating the fixed assets market and in economic evaluations.

Qualified Team

It has its own team with more than a hundred professionals from all specialties.

Satisfied Customers

Quality of services proven by its customers

International Coverage

It belongs to the VRG – Valuation Research Group of international valuation companies with service coverage on all continents

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