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

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