Introduction

The Evaluation Report to be prepared should address the following topics:

• Assumptions and limiting
• Financial analysis:
  • of the adjusted and unadjusted balance sheet
  • of the adjusted and unadjusted income statement
  • comparative industry
• Valuation methods
  • book value
  • liquidation value
  • capitalization
• Summary of valuation
• Discounts and premiums
• Conclusion