Valuation

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Valuation Services

Real Property Valuation

A Real Property Valuation is a study that generates an opinion of value on real estate rights.

Real property valuation is used for:

  • Financial reporting
  • Tax Compliance
  • Buy or Sell Decisions
  • Collateral Evaluation
  • Insurance
  • Estate Partitioning
  • Court Litigation
  • Lease Pricing

No matter what the valuation assignment, Aviso complies with the International Valuation Standards and its Code of Professional Ethics ensuring that valuation assignments are conducted with integrity, reliability, competence, and excellence.

Aviso conducts valuation assignments following a standard appraisal process and an array of approaches and methods to address the specific needs of each assignment.

Aviso uses the Market Approach, Cost Approach, and Income Approach in valuation, as well as methods such as the Hypothetical Development Method, Discounted Cash Flow Analysis, and Multiple Regression Analysis.

Valuation for Financial Reporting purposes may be conducted on an annual basis depending on a company’s revaluation policy. Aviso integrates the International Financial Reporting Standards in valuation, such as the standards on Property, Plant and Equipment (IAS 16), Investment Property (IAS 40), and Fair Value Measurement (IFRS 13).

Valuation for Tax Compliance is conducted for every taxable transfer of real property, whether the property is a Capital Asset or an Ordinary Asset as defined by the National Internal Revenue Code.

Valuation for Buy or Sell Decisions is conducted for potential asset disposal and acquisition. Investors may be interested in a property’s Investment Value which is computed based on a propert’s income-generating potential. While Developers may be interested in a raw land’s Special Value which is computed through the Hypothetical Development Method.

Valuation for Collateral Evaluation is conducted for possible mortgage of real property with financial institutions such as banks that require the opinion of an objective third-party valuation company.

Plant & Equipment Valuation

Plant & Equipment Valuation is a study that generates an opinion of value on building machinery, plant machinery, transportation equipment, and other mechanical assets.

Plant & Equipment (PE) Valuation is used for:

  • Financial reporting
  • Tax Compliance
  • Buy or Sell Decisions
  • Collateral Evaluation
  • Insurance
  • Lease Pricing

Aviso conducts Mechanical Engineering valuation assignments in compliance with International Valuation Standard 220 (Plant and Equipment) and International Accounting Standard 16 (Property, Plant and Equipment) assuring reliable estimates of value.

Aviso also conducts Mechanical Engineering valuation assignments following a standard appraisal process and an array of approaches and methods to address the specific needs of each assignment. Aviso uses the Cost Approach, Market Approach and Income Approach in valuation, as well as cost estimation techniques such as the Factorial Method, Direct or Comparable Match Method and Breakdown Method. Typically used for Financial Reporting purposes, Mechanical Engineering Valuation may be conducted on an annual basis depending on a company’s revaluation policy.

Business Valuation

A business valuation is a study or process that generates an opinion of value for a business interest such as: shares of stock, trademarks, brand names, air rights and other tangible and intangible business assets that generate economic benefits for their owners.

Business valuation applications include:

  • Mergers & Acquisitions
  • Financing
  • Investment
  • IPOs
  • Financial reporting

AVISO is a third party, arms-length valuer whose neutral opinion is useful for facilitating investment and divestment procedures between two parties. A third party value opinion expedites investments and provides sound basis for documentary requirements for corporate regulators, tax authorities, lenders, investors and general book-keeping. Each particular purpose emphasizes specific aspects of the valuation process.

Our Business Valuation reports follows international best practice by conforming with the International Valuation Standards (2013) as well as the International Financial Reporting Standards set forth in the International Accounting Standards (2012).