11.3.09

Analysis on the Financial Reports and Other Financial Information

Analysis on the Financial Reports and Other Financial Information (business valuation report part II)

Business valuer must disclose relevant information about the description after the adjustments on, among other things: historical financial statements (annual, interim, the ratio-the ratio of primary, and statistics for the appropriate period); prospective financial information (budgets, estimates, or projections); Comparison of the summary financial report for the relevant period; Comparisons common size financial statements for the corresponding period; Comparison of financial information industry common size for the relevant period; tax information for the corresponding period of years; compensation information for the owner including a bonus or benefit of, and personal expenses; Information on key employee insurance (if any), and management discussion and analysis on: Profit and loss on the contract; Contingencies or assets and liabilities outside the balance sheet; information about the company's sales during the period of the previous comparison of performance at this time with the historical performance and the performance comparison with industry trends and norms. 

Valuation Approach and Method Used to be that. Business Valuer must state that Valuation have to consider Usaha approaches assessment as referred to in this regulation and identify the method of assessment in each of these assessments. Valuation Method and Approach Used. Business valuer must disclose and explain the reasons to use Business estimator approaches and assessment methods in the implementation of specific assessment of the assignment; Business and Valuation must disclose matters related to their methods and approaches used. 

Adjustments in the Valuation. Business Valuation must: disclose the respective adjustments are considered and used, as DLOC, DLOM; decipher the consideration and use of adjustment factors considered in selecting the number or percentage that is used, and decompose the value before the adjustment is used. 

Non-operating assets, non-operating liabilities, and the excess or lack of operating assets (excess or deficient). Business Valuation must identify every non-operating assets, liabilities and non-operating surplus or shortfall (results) of the assets and operations related to the impact assessment. 

Reconciliation Cost Estimation and Value Conclusion. Business Valuation must provide reconciliation of various estimates of the value obtained from the approach and methods used and the considerations that underlie the conclusion reconciliation of values. Business Valuation must also disclose the statement that: Valuation the assignment has been made, including items on the assessment and evaluation; Analyst-analysis was done solely for the purpose as disclosed in the Reports Business Valuation, and estimate the resulting value can not be used for other purposes; assignment assessments have been conducted in accordance with the standards and assessment in the country applicable internationally; The estimated value of the assignment resulted in the assessment has been presented as a conclusion of value, work scope and the data available for analysis have been described, including any restrictions; Description conclusion about the value, both in form single value or range (range); Conclusion value tied to the assumptions and conditions, and constraint-statement statement Valuer Business; Valuation Reports Business was signed on behalf of the Business valuer; Date Valuation Reports Business has been disclosed; Business and Valuation do not have the obligation To deduce the value of the report or in the case of information obtained or the Business after the date of Business Valuation Reports. 

Statement (Representation) Business Valuation. Valuation Reports Business statements must include Valuation Business summary that discloses the factors that made the guidelines in the assignment, such as: The analysis, opinions, and conclusions included in the value of the Valuation Reports Business tied with the assumptions and conditions are disclosed divider; The economic data industry and included in the Business Valuation Reports obtained from various sources, written or electronic believed Business Valuation can be. Valuation assignment that has been implemented in accordance with the standards in the country assessment, assessment standards that apply internationally (in the attached mandatory reporting) and the regulations in the field of Capital Market applicable; Basic compensation valuer Business and Business If Valuation base on one or more of the work of Labour Other experts in the assessment of the assignment, the Valuer must disclose in Business Reports Business Valuation level including responsibility. Qualified valuer Business, Business Valuer must include information about the qualifications and skills Valuation Business. Attachments, reports Business Valuation must load each attachment that is required to support the analysis and assessment results. 

The next…..Serving Reports Books fairness (fairness opinion); business valuation report part III

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