We provide expert valuation opinions when legally required or ordered by court. Thus, for example, we are appointed as independent experts regarding the value of contributions in kind or as judicial arbitrators.
Valuation of contributions in kind
Our activity as a court-appointed expert is based on an appointment by the respective competent court. In case of contributions in kind (into a legal entity’s share capital), the appointed expert has to independently determine whether the value of the contribution in kind at least equals the value of the newly created share capital.
For this purpose, we use widely recognized valuation methodologies such as the capitalized earnings method or the discounted cash flow method. These valuations are complemented and validated by market-related plausibility checks.
Determination of settlement amounts
Valuations used to determine settlement amounts are similar to valuations of contributions in kind in terms of valuation techniques and appointment by the court. Within the framework of so-called “squeeze-outs”, we determine the settlement amount for shareholders who are forced to leave the company after certain shareholdings have been exceeded by majority shareholders.
AIOS has extensive experience in determining and verifying the offered value related to such capital measures and determining the compensation value for departing shareholders, which is often defined in a company’s articles of association.