A medium-sized company which has enjoyed strong growth over the years plans to establish a holding structure. To do so, the subsidiaries are each to be divided into holding companies and production companies.
An appraisal of the capital assets is carried out in which the capital assets are inventoried, compared with the assets schedule and assessed according to audit-proof standards. This establishes a clear basis for transferring assets to the holding company and prevents problems with tax authorities.
The owner of a company with 50 employees wants to retire and sell his company to the long-term authorised signatory.
The company’s capital assets are inventoried and assessed in order to determine a purchase price which is fair for both parties. The appraisal is used as the basis for the purchase agreement for the productive assets.
A medium-sized company plans to procure a large number of high-grade new machines. The purchase price is to be financed by a bank pool.
The banks require an assessment of the new machines to be procured in order to make a financing commitment. At the same time, the banks want to have the existing machine fleet assigned by way of collateral. This also requires an appraisal.
The assessment of the existing machines and systems uncovers hidden reserves which can additionally be used to extend the lines in the bank pool.