{"id":195,"date":"2017-04-08T13:38:59","date_gmt":"2017-04-08T11:38:59","guid":{"rendered":"https:\/\/abergel-associes.com\/?page_id=195"},"modified":"2025-09-02T11:45:35","modified_gmt":"2025-09-02T09:45:35","slug":"assessment-prejudices","status":"publish","type":"page","link":"https:\/\/abergel-associes.com\/en\/assessment-prejudices\/","title":{"rendered":"Assessment of prejudice"},"content":{"rendered":"<p>[et_pb_section admin_label=&#8221;section&#8221; transparent_background=&#8221;off&#8221; background_color=&#8221;#ededed&#8221; allow_player_pause=&#8221;off&#8221; inner_shadow=&#8221;off&#8221; parallax=&#8221;off&#8221; parallax_method=&#8221;off&#8221; make_fullwidth=&#8221;off&#8221; use_custom_width=&#8221;off&#8221; width_unit=&#8221;on&#8221; make_equal=&#8221;off&#8221; use_custom_gutter=&#8221;off&#8221;][et_pb_row admin_label=&#8221;row&#8221;][et_pb_column type=&#8221;1_2&#8243;][et_pb_text admin_label=&#8221;Texte&#8221; background_layout=&#8221;light&#8221; text_orientation=&#8221;left&#8221; use_border_color=&#8221;off&#8221; border_color=&#8221;#ffffff&#8221; border_style=&#8221;solid&#8221;]<\/p>\n<h1>Evaluation &amp; Fairness certificates<\/h1>\n<p><span class='et-dropcap' style=\"font-size: 46px; color: #9c9d9f;\">T<\/span>he valuation of a company is the estimation, based on objective criteria, of its potential market value or its heritage value.<br \/>\nThe concept of fair value imposed by IFRS norms has reinforced the need for companies to make assessments of their assets and liabilities to enable executives to justify their decisions.<br \/>\nIn this context, Abergel &amp; Associ\u00e9s&#8217; mission is to assist companies as advisors in the implementation of appropriate valuation methods.<br \/>\nAbergel &amp; Associ\u00e9s also regularly intervenes in the context of market or private transactions in all sectors of activity, as well as in the evaluation of individual industries or assets preparing for disposal or internal restructuring operations.<br \/>\nAbergel &amp; Associ\u00e9s&#8217; teams are trained in the most complex evaluation methods, in the context of the implementation of multicriteria approaches.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Abergel &amp; Associ\u00e9s may act as an independent expert in the context of mergers or public offerings (OPE, OPRO, etc.) covered by the AMF&#8217;s general regulations. In 2009, Abergel &amp; Associ\u00e9s joined the APEI (Professional Association of Independent Experts).<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243;][et_pb_image admin_label=&#8221;Image&#8221; src=&#8221;https:\/\/abergel-associes.com\/wp-content\/uploads\/2017\/01\/justice-Abergel-02.jpg&#8221; show_in_lightbox=&#8221;off&#8221; url_new_window=&#8221;off&#8221; use_overlay=&#8221;off&#8221; animation=&#8221;left&#8221; sticky=&#8221;off&#8221; align=&#8221;left&#8221; force_fullwidth=&#8221;off&#8221; always_center_on_mobile=&#8221;on&#8221; use_border_color=&#8221;off&#8221; border_color=&#8221;#ffffff&#8221; border_style=&#8221;solid&#8221; title_text=&#8221;Evaluation &amp; Fairness certificates &#8211; \u00a9 2011 Patrick Poendl, all rights reserved.&#8221;] [\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section admin_label=&#8221;Section&#8221; fullwidth=&#8221;off&#8221; specialty=&#8221;off&#8221;][et_pb_row admin_label=&#8221;Ligne&#8221;][et_pb_column type=&#8221;1_2&#8243;][et_pb_text admin_label=&#8221;Texte&#8221; background_layout=&#8221;light&#8221; text_orientation=&#8221;left&#8221; use_border_color=&#8221;off&#8221; border_color=&#8221;#ffffff&#8221; border_style=&#8221;solid&#8221;]<\/p>\n<h1>Appraisal of contribution<\/h1>\n<p><span class='et-dropcap' style=\"font-size: 46px; color: #9c9d9f;\">T<\/span>he appraisal of contribution or merger audits is a statutory assignment required in the connection with an operation of a business transaction capital, whether it is a contribution, a merger or a spin-off.<\/p>\n<p>Its objective is to protect the interests of shareholders and to guarantee compliance with the legal rules of the transaction with the managers of the companies concerned.<\/p>\n<p>The Contribution Commissioner assesses the value of the contributions, ensuring that they are not overvalued, and the special benefits that may be stipulated in such transactions.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243;][et_pb_text admin_label=&#8221;Texte&#8221; background_layout=&#8221;light&#8221; text_orientation=&#8221;left&#8221; use_border_color=&#8221;off&#8221; border_color=&#8221;#ffffff&#8221; border_style=&#8221;solid&#8221;]<\/p>\n<p>The merger commissioner verifies that the relative values attributed to the shares of the companies participating in the transaction are relevant and that the exchange ratio is fair. The opinions expressed may concern very important issues.<\/p>\n<p>The partners of the firm are regularly appointed by the commercial courts as commissioners of contributions, commissioners of the division or merger and commissioners of special advantages.<\/p>\n<p>Abergel &amp; Associ\u00e9s has a strong involvement in this field and can mobilize its teams to intervene on international issues, complex assignments involving the restructuring of listed groups that have been handled by the firm for many years.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section admin_label=&#8221;Section&#8221; fullwidth=&#8221;off&#8221; specialty=&#8221;off&#8221; transparent_background=&#8221;off&#8221; background_color=&#8221;#ededed&#8221; allow_player_pause=&#8221;off&#8221; inner_shadow=&#8221;off&#8221; parallax=&#8221;off&#8221; parallax_method=&#8221;off&#8221; make_fullwidth=&#8221;off&#8221; use_custom_width=&#8221;off&#8221; width_unit=&#8221;on&#8221; make_equal=&#8221;off&#8221; use_custom_gutter=&#8221;off&#8221;][et_pb_row admin_label=&#8221;row&#8221;][et_pb_column type=&#8221;1_2&#8243;][et_pb_text admin_label=&#8221;Texte&#8221; background_layout=&#8221;light&#8221; text_orientation=&#8221;left&#8221; use_border_color=&#8221;off&#8221; border_color=&#8221;#ffffff&#8221; border_style=&#8221;solid&#8221;]<\/p>\n<h1>Financial instruments<\/h1>\n<p><span class='et-dropcap' style=\"font-size: 46px; color: #9c9d9f;\">T<\/span>he firm regularly acts as an expert appointed by courts or as adviser in disputes relating to financing, funds or financial products, in particular structured products or derivatives.<br \/>\nThe firm also intervenes in disputes involving the responsability\u00a0of financial institutions or resulting from difficulties in contractual relations between financial institutions and commercial enterprises in other sectors of activity.<br \/>\nBased on the experience of its teams comprising a judicial expert listed under the headings &#8220;financial markets and derivatives products&#8221; and &#8220;banking and credit operations&#8221;, the firm has a specific expertise in financing, Capital markets, financial instruments, alternative investments (private equity, hedge funds, real estate funds) and private banking. [\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243;][et_pb_image admin_label=&#8221;Image&#8221; src=&#8221;https:\/\/abergel-associes.com\/wp-content\/uploads\/2017\/01\/Abergel-boulier-02.jpg&#8221; show_in_lightbox=&#8221;off&#8221; url_new_window=&#8221;off&#8221; use_overlay=&#8221;off&#8221; animation=&#8221;left&#8221; sticky=&#8221;off&#8221; align=&#8221;left&#8221; force_fullwidth=&#8221;off&#8221; always_center_on_mobile=&#8221;on&#8221; use_border_color=&#8221;off&#8221; border_color=&#8221;#ffffff&#8221; border_style=&#8221;solid&#8221; alt=&#8221;Instruments financiers Abergel&#8221; title_text=&#8221;Financial instruments &#8211; \u00a9 Laurent Marre&#8221;] [\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Evaluation &amp; Fairness certificates <span class='et-dropcap' style=\"font-size: 46px; color: #9c9d9f;\">T<\/span>he valuation of a company is the estimation, based on objective criteria, of its potential market value or its heritage value. The concept of fair value imposed by IFRS norms has reinforced the need for companies to make assessments of their assets and liabilities to [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","_locale":"en_US","_original_post":"64","footnotes":""},"class_list":["post-195","page","type-page","status-publish","hentry","en-US"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Assessment of prejudice<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/abergel-associes.com\/en\/assessment-prejudices\/\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Assessment of prejudice\" \/>\n<meta name=\"twitter:description\" content=\"Evaluation &amp; Fairness certificates [dropcap style=&quot;font-size: 46px; color: #9c9d9f;&quot;] T [\/dropcap]he valuation of a company is the estimation, based on objective criteria, of its potential market value or its heritage value. 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