A financial assessment may be performed as a dissenting opinion that is commissioned by the customer, or as forensic financial analysis. Financial assessments encompass various types of work:
- Valuation of an enterprise/holdings/shares
- Assessment of the cost-reflectivity of regulated tariffs and the justification for tariff methodologies
- Assessment of losses and unreceived profits
- Assessment of the causes and time of occurrence of an insolvency
- Assessment of the value of a claim
- Performance of financial audits
- Determination of a fair compensation in cases of the compulsory sale of the shares of minority shareholders (squeeze-out)
- Assessment of the feasibility of a reorganisation based on the reorganisation plan submitted to the court (as a reorganisation expert). In this case, the reorganisation expert is appointed by the court.
- Assessment of the debt restructuring plan of a natural person
- Assessment of the transfer of an enterprise
- Cost accounting analysis, incl. the cost of capital and expenditures
- Other types of financial analyses
The preparation of a dissenting opinion as evidence is organised in stages:
- Posing the legally relevant question for an analysis
- Choice of the assessment methodology
- Data collection from the client and reliable public sources
- Data analysis based on the chosen methodology and the drawing of conclusions
- Composing a written statement of opinion
- Presenting the opinion and results to the customer
Defending the opinion, if necessary.