Valuation has become an integral part of the Business sphere. A number of business transactions require valuation as per the different statutes.
Section 247 of the Companies Act, 2013 mandates that all valuations required under Act shall be carried out by Registered Valuers only. Similarly, as per Insolvency and Bankruptcy Code, only Registered Valuers shall be eligible to carry out the valuations. Insolvency & Bankruptcy Board of India (IBBI) shall be the Authority to grant licenses to act as Registered Valuers.
SPARK is committed to providing the best of services to its clients in the domain.
We Conduct Valuation of Securities or Financial Assets under following Acts and/or Regulations
- Valuation under Companies Act,2013
- Valuation under Insolvency & Bankruptcy code,2016
- Valuation under Income tax Act,1961
- Valuation under SEBI Regulations
- Valuation under Ind AS
- Valuation under SARFAESI Act,2002
- Valuation under FEMA,1999
- Valuation of Intangible Assets
- Valuation of Distressed Assets
- Business Valuation
- Valuation of Brand
- Valuation of Intangible Assets
- Valuation of Equity Shares, Preference Shares, Debentures etc.
Usually, Valuations reports are required for the following:
a. Issue of Shares & Securities
b. Fair Value Determination as per IND-AS / IFRS
c. Valuation of Intangibles
d. Related Party Transactions
e. Issue of Shares for Non-cash consideration
f. Valuation of Goodwill and Intangibles.
g. Fairness opinion for Scheme of Amalgamation & Arrangement
h. ESOP Valuation
i. Valuations for special purposes such as disputes, exits, etc
