Valuation of integral property complexes

Assessment of integral property complexes

: 23 June 2021; Hits: 567; Rating:

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Integral property complex - an object, the set of assets of which provides a separate activity that determines the national importance of the enterprise on a permanent and regular basis (according to the Order of the State Property Fund "On the procedure for classifying property as part of an integral property complex of a state enterprise "). Integral property complexes can be structural subdivisions of such enterprises, which in the prescribed manner are allocated to independent objects. Also, an integral property complex can be considered an economic object with a completed cycle of production (works, services) and with the land provided to it, on which it is located, autonomous utilities, energy supply system (enterprises, institutions, organizations, educational institutions, etc.).

In order to assess the integral property complex is carried out:

analysis of the organizational and legal form of the enterprise, the integral property complex of which is assessed;
acquaintance and analysis of the market of products (goods, works, services) of the integral property complex in the volume sufficient for formation of idea of volume and segmentation of such market, current share of the market of products (goods, works, services) of the integral property complex, prospects of activity of the enterprise, integral property the complex of which is assessed, in the relevant market to assess the correctness of the assumptions made during the preparation of the forecast of the assessed integral property complex;
acquaintance and analysis of the market of raw materials and basic materials used in the activities of the enterprise, the integral property complex of which is assessed, if the assumptions about the prospects of the market of raw materials and basic materials are part of the forecast of such property complex;
analysis of the legal basis of economic activity of the enterprise, the integral property complex of which is assessed, including licensing, quotas, application of pricing mechanisms in the market of relevant products (goods, works, services), state support or restrictions, antitrust and environmental requirements, taxation system;
analysis of its financial and economic activities, property and financial condition on the valuation date and for the period preceding this date;
preparation of substantiated forecasts of the enterprise's activity, the integral property complex of which is assessed according to the main indicators of production and sales, financial and property status and forecast of the needs of such enterprise in investments with identification of sources of financing.

List of documents required for the assessment of the integral property complex:

Name and details of the enterprise, name and position of the head.
Balance sheets for the last three or four years, quarterly reports for the last and penultimate years. Highlight the cost structure and the share of fixed and variable costs in the cost of production.
List of fixed assets on the valuation date (name, brand or technical characteristics, year of commissioning, depreciation rate code, annual depreciation code, book value, accrued depreciation, for buildings additionally - addresses, BTI passports and certificates of ownership or other title document).
Copies of lease agreements, land lease agreements.
Information on intellectual property and intangible assets: list, description, balance sheet data, title documents. (Shares of third parties, promissory notes, patents, licenses, etc.) with transcripts and explanations.
Certificate of costs related to the cost of production and other costs (necessarily with a breakdown of cost items).
Characteristics of the quality of receivables, list of debtors. (deciphering the company's receivables).
Characteristics of stocks.
Characteristics of work in progress and construction.
Interpretation of long-term financial investments (book value, percentage of participation, balance sheets of participating companies for the last reporting dates).
Constituent documents of the company, documents confirming property rights and lease rights.
Information about the company (history, structure, activities).
Audit opinions on the company's financial statements (if any).
Information on the existence of subsidiaries and financial statements for them.
Number of staff.
Sales of own products (services) for the last 3 years.
A business plan. Forecast of revenue and cost. Future investments in fixed assets. Capital investments.