- Allotment of securities other than cash sec.39(4)
- Issue of sweat equity shares sec.54(1)
- Issue of shares/ convertible securities on preferential basis sec.62(1)(c)
- Scheme of debt restructuring, compromise or arrangement sec.230-232
- Purchase of minority shareholding sec.236(2)
- Company liquidation sec.281
- Valuation for swap purposes
Valuation under FEM (Transfer or Issue of Security by a Person Resident Outside India) Regulations, 2017
Pricing guidelines under SEBI regulations – Issue of Capital and Disclosure Requirements, 2018; Listing Obligations And Disclosure Requirements, 2015.
Impairment of Assets (IND AS 36)
Impairment Testing Review of Intangible Assets, Goodwill, Business and Equity Investments
Purchase price allocation
Under Ind AS 103, an acquirer must recognize any assets acquired and liabilities assumed, and any non-controlling interest in the acquiree at the acquisition date, measured at fair value as of that date. Assets most commonly meeting the identification criteria include tangible assets, such plant & property, furniture and fixtures, and intangible assets, such as brand, customer relationships, customer list and intellectual property amongst others.
Under the Purchase Price Allocation, the following can be provided:
- Fair valuation of tangible assets and identified intangible assets
- Fair value of liabilities to be taken over
- Identifying the goodwill or capital reserve
Accounting of Financial Instruments
Ind AS 32 and Ind AS 109 deal with classification, recognition and measurement aspects of financial instruments. The standards require a financial instrument or its component parts to be classified by the issuer upon initial recognition as a financial liability or equity component.
Valuations for Acquisition / Sale
A need may arise for various kinds of valuation at the time of acquisition or sale of businesses. We can assist with the following in this regard:
- Valuation of Equity Shares
- Business Valuation
- Valuation of Convertible Instruments or Debt
- Swap ratio for Mergers or De-mergers
- Valuation of Tangible Financial Assets
- Valuation of Intangible Assets