Find below a list of clients who have relied on the differentiated expertise of APSIS’ team of professionals for the performance of their services.
Business valuation of the companies BRASIL FERROVIAS S/A and NOVOESTE BRASIL S/A, owned by ALL, for support to public offering for share acquisition – OPA.
Business valuation of the group’s companies for the purpose of support to going public.
Determination of market value for the purchase and sale of shareholding participation in the various businesses acquired by the group.
Determination of market value for the purchase and sale of shareholding participation in the various businesses acquired by the group.
Determination of market value for the purchase and sale of shareholding participation in the various businesses acquired by the group.
Calculation of the substitution relations of RPI, DPPI and CBPI shares for ULTRAPAR shares, following valuation of the companies’ equities pursuant to the same criteria, and on the same dates, at market price, for purposes of article 264 of Law no. 6.404 of 12.15.1976 (Corporate Law).
Determination of market value for the purchase and sale of intangible assets of GRUPO IPIRANGA and COPESUL for purposes of investment value allocation, pursuant to US GAAP and instructions presented at the Financial Accounting Standards Board (FASB), Statement of Accounting no. 141, Business Combinations.
Determination of market value for the purchase and sale of shareholding participation in businesses acquired by the group’s clients.
Determination of market value for the purchase and sale of shareholding participation in businesses acquired by the group.
Determination of market value for the purchase and sale of shareholding participation in businesses acquired by the group.
Calculation of the market value of several businesses acquired for purchase and sale purposes, within the context of the group’s corporate restructuring.
Valuation of the net equity at market price of MAGNESITA, for purposes of article 264 of Law no. 6.404 of 12.15.1976 (Corporate Law).
Economic valuation for purposes of calculating the interchange relation between KLABIN SEGALL and SETIN.
Development of financial projections for justification, by future profitability, of goodwill generated in the acquisition of various investments, for purposes of articles 385, §2, Subsection II, §3 and 386, Subsection III and §6, Subsection II of the IRS Regulations – RIR/99 and in compliance with article 14 of Instruction No. 247 set forth by the Securities and Exchange Commission – CVM.
Development of financial projections for justification, by future profitability, of goodwill generated in the acquisition of various investments, for purposes of articles 385, §2, Subsection II, §3 and 386, Subsection III and §6, Subsection II of the IRS Regulations – RIR/99 and in compliance with article 14 of Instruction No. 247 set forth by the Securities and Exchange Commission – CVM.
Development of financial projections for justification, by future profitability, of goodwill generated in the acquisition of various investments, for purposes of articles 385, §2, Subsection II, §3 and 386, Subsection III and §6, Subsection II of the IRS Regulations – RIR/99 and in compliance with article 14 of Instruction No. 247 set forth by the Securities and Exchange Commission – CVM.
Several valuations of the group’s companies for corporate restructuring purposes, pursuant to Law no. 6.404 of 12.15. 1976 (Corporate Law).
Several valuations of the group’s companies for corporate restructuring purposes, pursuant to Law no. 6.404 of 12.15. 1976 (Corporate Law).
Verification of the book value of the net equity of SUBMARINO for purposes of the merger into AMERICANAS.COM and capital formation in a new corporation to be organized as a result of the merger, pursuant to articles 8, 226 and 228 of Law no. 6.404 of 12.15.1976 (Corporate Law).
Economic valuation of the group’s companies: (Companhia Força e Luz Cataguazes – Leopoldina (CFLCL), Empresa Energética de Sergipe S.A. (Energipe), Companhia de Eletricidade de Nova Friburgo S.A. (CENF), Companhia Energética da Borborema (CELB), Sociedade Anônima de Eletrificação da Paraíba (Saelpa) and UTE Juiz de Fora S.A. for support to the annual information report for shareholders.
Valuation of tangible and intangible assets for calculation of the value of the shares of AMBEV and LABATT HOLDING (INTERBREW GROUP), appraised at market price, for information purposes, within the context of the Protocol and Justification for incorporation of LABATT HOLDING by AMBEV, pursuant to article 264 of Law no. 6.404 of 12.15.1976 (Corporate Law).
Fixed asset valuations and summary of the effects of these valuations on the net equity at market price of COMPANHIA DE GÁS DO ESTADO DO RIO DE JANEIRO – CEG.
Economic valuation of technology companies comprised in the investment fund portfolio of BANCO PACTUAL, for purposes of corporate restructuring, pursuant to Law no. 6.404 of 12.15.1976 (Corporate Law).
Development of deferred income statement forecast of companies acquired by the group so as to verify the justification and amortization period, by future profitability, of goodwill in investments, for purposes of articles 385, §2, Subsection II, §3 and 386, Subsection III and §6, Subsection II of the IRS Regulations – RIR/99.
Calculation of the economic value of the shares of FELS SETAL for purposes of the disposal of shares, pursuant to Law no. 6.404 of 12.15.1976 (Corporate Law).
Development of deferred income statement forecast of the company so as to verify the justification and amortization period, by future profitability, of goodwill in investments, for purposes of articles 385 and 386 of the IRS Regulations – RIR/99.
Economic valuation of companies of the LAFARGE GROUP for purposes of corporate restructuring, pursuant to Law no. 6.404 of 12.15.1976 (Corporate Law).
Economic valuation of DIÁRIO DE SÃO PAULO for purposes of corporate restructuring.
Accounting valuation of the Net Equity and calculation of the Net Equity value appraised at market price of JC PENNEY COMERCIAL and LOJAS RENNER within the context of the Protocol and Justification for incorporation of JC PENNEY COMERCIAL by LOJAS RENNER, pursuant to article 264 of Law no. 6.404 of 12.15.1976 (Corporate Law).
Development of deferred income statement forecast of the company so as to verify the justification and amortization period, by future profitability, of goodwill in investments, for purposes of articles 385 and 386 of the IRS Regulations – RIR/99.
Valuation for determination of the net equity value adjusted at market price of the ten (10) companies belonging to the group, including the equity valuation of the following undertakings: Barra Shopping, Morumbi Shopping, BH Shopping, Ribeirão Shopping, Park Shopping, Golden Green, Caiscais Shopping, Morumbi Office Tower and Diamond Mall.
Economic-financial valuation of the group’s companies including the equity valuation of the following undertakings: Shopping Center Iguatemi Bahia, Shopping Center Taboão da Serra and Shopping Center Aeroclube Plaza Show.
Valuation of BR DISTRIBUIDORA for corporate restructuring (OPA) purposes, pursuant to Law no. 6.404 of 12.15.1976 (Corporate Law).
Economic valuation and development of deferred income statement forecast of the company so as to verify the justification and amortization period, by future profitability, of goodwill in investments, for purposes of articles 385 and 386 of the IRS Regulations – RIR/99.
Economic-financial valuation and modeling for the sale of the companies EMPRESA ESTADUAL DE VIAÇÃO – SERVE and COMPANHIA DE TRANSPORTES COLETIVOS DO ESTADO DO RIO DE JANEIRO – CTC/RJ. The services comprised, among others, the following main activities: market analysis, financial analysis, valuation of equity asset elements and of the Net Equity at market price, operational analysis, the economic-financial valuation of the companies and modeling for selling purposes.
Economic valuation of the company for purposes of the issue of new shares and corporate restructuring, pursuant to Law no. 6.404 of 12.15.1976 (Corporate Law).
Accounting valuation of the net assets of CONTAX PARTICIPAÇÕES to be reduced from the capital stock of TNL, at an amount corresponding to the investment held by TNL in CONTAX PARTICIPAÇÕES, through the transfer of CONTAX PARTICIPAÇÕES shares to TNL shareholders, pursuant to article 173 of Law no. 6.404 of 12.15.1976 (Corporate Law), sustained by the market value.
Economic valuation of the net assets of TMAR to be transferred to TELEMAR TELECOMUNICAÇÕES LTDA (TETEL) through the contribution of TELEMAR shares to TETEL’s capital stock by TNL, pursuant to article 8 of Law no. 6.404 of 12.15.1976 (Corporate Law), sustained by the market value.
Valuation for determination of the value of ordinary shares issued by ARACRUZ CELULOSE S/A to be transferred to VCP for purposes of capital increase, pursuant to and for purposes of article 8 and paragraphs of Law no. 6.404/76, in compliance with the applicable laws and regulations; and determination of the value of ARACRUZ shares acquired by VCP, as provided by article 256 of Corporate law (Law no. 6.404/76).
Development of an economic projections report and economic valuation for determination of the market values of the companies NOVO RUMO LOGÍSTICA S/A and TEAÇU ARMAZÉNS GERAIS S/A, by the income approach, through projection of the discounted cash flow (DCF), for purposes of support to the group’s corporate restructuring.
Development of technical valuation for determination of the fair market value for purchase and sale of intangible assets (contracts, brands, patents, software, client portfolios, etc.) owned by companies CHEVRON BRASIL LTDA. and SOCIEDADE ANÔNIMA DE ÓLEO GALENA SIGNAL, which hold the Texaco fuel distribution business in Brazil acquired by ULTRAPAR, pursuant to the criteria set forth by Resolution CVM no. 553/08 Intangible Assets.
Determination of the market value of CYMPAY brewery business, including all personal property and real estate, intangible assets, contracts, credits, liabilities and other resources required towards its operation, to be transferred to LA LUISIANA S.A (LA LUISIANA), pursuant to the attached partial disposal commitment, Montevideo, Eastern Republic of Uruguay.
Determination of the market value for the purchase and sale of tangible and intangible assets of QUINSA, for purposes of the allocation of the investment value, pursuant to US GAAP and instructions presented at the Financial Accounting Standards Board (FASB) - Statement of Accounting No. 141, Business Combinations.
Physical inventory and valuation of the company’s fixed assets for purposes of privatization. Asunción -Paraguay.
Specialized services in the area of equity management of the company's assets.
Valuation for determination of the market value of operational bases for insurance purposes (buildings, tanks, pipes, facilities in general, plant, equipment, furniture and utensils).
Performance of specialized services in the area of equity management of the company's fixed assets (equity inventory, bar code labeling, physical and accounting data conciliation, ERP-improved data base valuation and import) of 75 operational units located in Brazil.
Performance of specialized services in the area of equity management of the company's fixed assets (equity inventory, bar code labeling, physical and accounting data conciliation, ERP-improved data base valuation and import) of the units located in the cities of Rio de Janeiro, São Paulo, Belo Horizonte, Recife and Brasília.
Performance of specialized services in the area of equity management of the company's fixed assets (equity inventory, bar code labeling, physical and accounting data conciliation, ERP-improved data base valuation and import) of the 4 mills of the Santa Cruz industrial plant and of the Port located at the Headquarters and at the Nova Maurício Mill in Leopoldina MG, Mello Mill in Rio Preto MG, Ituerê Mill in Sumidouro MG, Glória Mill in Muriaé MG, the factory and the port of Sepetiba RJ.
Performance of specialized technical services in the area of equity management of VISANET promotional materials, located throughout the Brazilian territory, identifying and checking them so as to provide the general improvement of the material’s current stage, as well as defining procedures to enable control maintenance with full reliability and efficiency.
Equity valuation of assets within the process of privatization of the companies ALCLOR QUÍMICA DE ALAGOAS S/A, CINAL – COMPANHIA ALAGOAS INDUSTRIAL, located in Maceió, State of Alagoas, and NITROCLOR PRODUTOS QUÍMICOS S/A, located in Camaçari, State of Bahia, for purposes of shareholding participation privatization.
Participation of APSIS in the consortium formed by DELOITTE ROSS TOHMATSU, BFB BANCO FRANCÊS E BRASILEIRO and TECNITAS S/A in the development of service B, referent to the privatization of COMPANHIA NACIONAL DE ÁLCALIS. APSIS performed Technical Valuation for determination of market values and liquidation of plant, equipment and industrial units located at Arraial do Cabo and Rio de Janeiro – RJ, for purposes of shareholding participation privatization. The work involved examination of the physical and documentary conditions, document adjustments, plot reassembly and division, including the implementation of as-built plans, and a topographic survey.
Participation of APSIS in the consortium formed by ATLANTIC CAPITAL, IESA - INDÚSTRIA DE ENGENHARIA S/A and BFB – BANCO FRANCÊS E BRASILEIRO, in the development of service B, referent to the privatization of NITRIFLEX INDÚSTRIA E COMÉRCIO S/A and PETROFLEX INDÚSTRIA E COMÉRCIO S/A. APSIS performed Technical Valuation for determination of market values and liquidation of plant, equipment and industrial units located in Rio de Janeiro and Rio Grande do Sul, for purposes of shareholding participation privatization.
Valuation for determination of market values and liquidation of property, plant and equipment for purposes of privatization of CIA BRASILEIRA DE COBRE.
Determination of the market value for purposes of the accounting re-valuation of fixed assets (property, plant and equipment).
Valuation for determination of the market value for the purchase and sale of 52 properties belonging to the company and the lease of "commercial sites" of 47 properties located in various Brazilian cities, for privatization purposes.
Determination of the market value for the purchase and sale of fixed tangible assets (approximately 100 properties among stores, commercial offices, plant and equipment), for purposes of the allocation of the investment value pursuant to US GAAP and instructions presented at the Financial Accounting Standards Board (FASB), Statement of Accounting No. 141, Business Combinations.
Valuation for determination of the market value of purchase and sale of land for land bank.
Performance of technical surveys for determination of the useful life of the following undertakings: Shopping Iguatemi Maceió - AL, Amazonas Shopping - AM, Goiânia Shopping - GO, Minas Shopping - MG, Shopping Del Rey - MG, Big Shopping -MG, Shopping Independência - MG, Shopping Campo Grande - MS, Pantanal Shopping - MT, Shopping Iguatemi Belém - PA, Shopping Recife - PE, Shopping Curitiba - PR, Shopping Estação - PR, Norte Shopping - RJ, Niterói Plaza - RJ, Fashion Mall - RJ, Ilha Plaza - RJ, Rio Plaza - RJ, Natal Shopping RN, Shopping Caxias do Sul - RS, Shopping Mueller Joinville - SC, Shopping, Vila Lobos - SP, Shopping ABC - SP, Shopping Tamboré - SP, Shopping Piracicaba - SP e Shopping Esplanada - SP.
Development of technical valuation for determination of the market price for the purchase and sale of a plot of land to be subdivided from GERDAU’s terrain, comprising the following areas: sub-station, with 264.600 m² and high voltage lines, with 657.508 m².
Development of technical valuation for determination of the market price for the lease of 109 operational units for management analysis purposes.
Valuation for purposes of the purchase, sale and lease of land and buildings with approximately 45 thousand m².
Development of technical valuation and report for determination of the market value for purposes of the purchase and sale of property located at Estrada do Ingaí 200, Barueri, with a built area of approximately 32,000m² and land area of approximately 40,000m² - SP.
Development of technical valuation for determination of the market value for purposes of the purchase and sale of 58 properties.
Carbon credit studies.
Environmental Audit of the facilities and production activities for compliance with the State of Rio de Janeiro’s environmental legislation.
Audit of the social and environmental valuation of the project of amplification of the industrial unit of the company INTERNATIONAL PAPER - MOGI GUAÇU unit, pursuant to EQUATOR PRINCIPLES, in accordance with the social and environmental selection criteria set forth by the International Finance Corporation (World Bank).
Introduction course to the ISO 14001 Standard and services of cleaning and final disposal of mud found in the company’s organic effluent treatment lagoon.
Environmental Audit of the facilities and production activities for compliance with the State of Rio de Janeiro’s environmental legislation.
Environmental Audit of the facilities and production activities of the Inhaúma industrial unit, for compliance with the State of Rio de Janeiro’s environmental legislation.
Development of the EIA/RIMA Environmental Impact Study for dredging services of access channels to the ports of Rio de Janeiro and Niterói.
Development of Project Devising Documents and subsequent trading of carbon credits obtained through the implementation of already accomplished CDM (Kyoto Protocol), Biomass and Biogas Projects at the stage of being deployed at its industrial facilities.
Analysis and valuation of environmental risks in petroleum prospecting
Development of procedures and criteria of valuation of environmental liabilities in the area of electric power generation and transmission; and 03 courses on the audit of environmental liabilities and projects.
Environmental Audit of the facilities and production activities of the Santa Cruz Thermoelectric Plant for compliance with the State of Rio de Janeiro’s environmental legislation.
Development of the EIA/RIMA Environmental Impact Study for installation of the industrial facility in Brazil and advisory services for he company’s environmental licensing and installation follow-up, for compliance with environmental standards.
Environmental Audit of the facilities and production activities of the canned sardine manufacturing facility, for compliance with the State of Rio de Janeiro’s environmental legislation.
Development of environmental audits for four company bases located in Macaé.
Study and project for industrial area decontamination.
Environmental Audit of the facilities and production activities of the industrial unit for compliance with the State of Rio de Janeiro’s environmental legislation.