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PRIMA DI TUTTO: VALUTARE BENE !

(... what you need to know not only what you want to listen ...)

EVALUATION IN THE PRE-SALE

It 's very hard to be objective about the value of their homes due to emotional attachment to it. A real estate appraisal professional and objective and will tell you what you need to know not only what we want to hear. In addition to helping you set a realistic selling price so, your home will attract buyers.

professional evaluation is very useful as a negotiating tool during negotiations, is the opinion of an independent third party about the value of your property, in addition the "Assessment Report" is a confidential document between you and the assessor, and will not be made available to potential buyers without your permission.
evaluation before you sell is an essential step if you intend to maximize profit and minimize the time it takes to promote the house on the market.
The estimated value is an estimate of market value of your property, but it is still free to seek higher prices than its estimated value, if you still want to "test" the top of the market.
Even if you hired the most experienced real estate agent, it is in your best interest avere una stima "obiettiva" redatta da una parte “terza” fra Voi ed il Vostro Agente Immobiliare di fiducia prima di firmare un incarico di vendita.
E’ in questa fase di pre-vendita che i valutatori immobiliari professionali, possono essere al Vostro fianco. Il valutatore immobiliare è in grado di affiancarVi anche durante l’attività di promozione sul mercato immobiliare, in modo che sia voi che il vostro agente immobiliare possiate avere anche altri validi strumenti di supporto fra i quali una descrizione accurata delle caratteristiche quantitative e qualitative che maggiormente influenzano il valore di mercato della vostra casa oltre a una dettagliata analisi delle vendite già concluse, più recenti e simili al vostro immobile, also known as "comparable."
Many people are surprised when they discover that the market value of their home is much higher than they thought, including full, in that moment, a professional appraisal is an investment and not a cost. People often get inflated valuations based on opinions supported by any explanation. A house
overrated does not attract buyers, which means that any offer will be offered at times of losing very valuable time (and sometimes money) in addition to the inconvenience for himself and his family, that is priceless!
The evaluator is also a real estate consultant who can advise you about the improvements to the property to add value and at the same time "make" the house in better condition.
There may be other important questions to ask before selling your property, for example:''it would be better to paint the entire house before selling it? "Or:''I saw that, I must add another bathroom?'', Many improvements we make to our properties have an effect on their value, but not everyone has an equal effect, the assessor real estate professional can indicate how to improve the 'attractiveness of the home while adding value to facilitate the promotion on the market and at the same time justify the expense.
We can step in and help take queste decisioni. A differenza dell’agente immobiliare,
il valutatore immobiliare professionale, non ha alcun interesse per quale importo si venda la casa. I nostri principi di valutazione si basano sullo studio della scienza dell’estimo applicata al mercato. Qualsiasi sforzo operato per completare il “rapporto di valutazione” non è influenzato dal valore di di vendita ne dai tempi ne dagli sforzi economici che l’agente immobiliare deve impegnare a favore del cliente che lo incarica.
Quindi una valutazione professionale, aiuta i proprietari di immobili a prendere le migliori decisioni per la fissazione del “prezzo di mercato”.

RIASSUMENDO:

* Il valutatore immobiliare is objective and will tell you what you need to know not only what we want to hear.
* The real estate appraisal prepared in accordance with the Standard International Assessment is valuable negotiating tool during the negotiation with a prospective buyer.
* Evaluation facilitates the buyer to get written information about the characteristics of your property.
* The evaluation also helps to be aware of possible problems and eliminate last-minute hassles that could delay or affect the negotiation and its successful conclusion.
* Pricing decreases the waiting time for buyers and facilitated the work of the credit for obtaining a mortgage, they can make available to the bank, the valuation made by the assessor on their own property in their trust.
* The assessment does not oblige, he is still the freedom, it is still free and conscious of asking prices in excess of the estimated value, if you still want to "test" the top of the market.
* Make constructive and improved the relationship between you and the agent of your real estate trust, leaving the task of trade promotion agency. * Pricing
estate professional to help you make better decisions to avoid wasting your money and your time.

Evaluation in general has always been the tool to support the most important decisions of life, the quote that we report helps us to attach due importance.

"I believe that most of the miseries of mankind are caused by bad reviews it has the value of things."
(politician Benjamin Franklin, inventor, scientist)

Antonio Spremulli

October 2009

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Valutazione Immobiliare Market Oriented

"When you can measure what you're talking about, and express it in numbers,
can claim to know something, but
'if you can not measure it and you can not express it in numbers, your knowledge will
poor thing and unsatisfactory
perhaps only a beginning of knowledge,
but not enough to advance your thinking up the stage of science.
Whatever may be the topic "

Lord Kelvin (1824-1907) British scientist

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Valutazioni Immobiliari e mercato: evoluzione e innovazione

The current real estate market is strongly characterized by the lack of transparency in real estate values, since the traditional valuation methodologies to overcome new and more effective procedures for estimating market value.

professionals, realtors, contractors and other professionals, feel a strong need to develop transparency in its activities.
Professional accuses the sense of responsibility and want to give more satisfactory answers to its customers, the real estate agent professional imagine that in the future can take care especially of trade promotion on behalf of their customers without having to spend energy on "search" value market during a promotional activity more and more expensive, but basing the mandate from the outset on the correct assessment of the property.

The customer wants more clarity and asks to know the market value of their property to define more precisely the timing and possible modes of entry and exit from the housing market.
entrepreneurs and traders in general, demand for professionals and real estate agents the information essential to their decision-making.
The real estate appraisal done by the opinions of those real estate agents and operators are generally not regulated, they occur with little or no training and without any supervision.
In contrast, independent real estate assessors are required to meet the requirements of professional training and experience; perform tasks of property valuation in accordance with the Standard International Assessment IVS, operate under a strict code of conduct and voluntarily submit to an examination of its actions through the review conducted by a third independent assessor.
Many real estate operators in the industry, while performing real estate appraisals, have no need for training, not subject to any rules or standard code of conduct. As a result, estimates of real estate agents vary greatly among themselves up to be sometimes very conflicting.

The views of market participants tend to be less variable during the expansionary phase of the market since they are characterized by abundant number of transactions. During recessions transactions tend toward the minimum and opinions of players vary a lot more highlighting the lack of a scientific procedure for the determination of property values \u200b\u200bis also evident the inexperienced.

During the cyclical contraction and recession, the analysis of market data is particularly important because it allows the Assessor to acquire adequate professional knowledge of the changed character of the market and their prices.

The continuous collection of data allows market knowledge and analysis of samples representing the various segments of real estate transactions. However, only an appropriate training to analyze the data and extract useful information from them to run the point estimates.

often just to allow the first decisions to evolve, and for various other purposes, you feel the need to know the property values \u200b\u200bin a short time. Since AVMs (Automated Valuation Models) or models in evaluation, you can have a first response to identify the range of market values \u200b\u200bin which, after the real estate appraisal professional can investigate further by producing a point estimate.

The quote below, summarizes the difference between evaluations based on individual opinions, and those prepared according to Standard International Assessment that they are led back to the teachings of science through the knowledge of which the estimator can now be written Evaluation Reports of proven scientific value.

"When you can measure what you're talking about, and express it in numbers,
can claim to know something, but
'if you can not measure it and you can not express it in numbers, your knowledge will
poor thing and poor:
perhaps only a beginning of knowledge,
but not enough to advance your thinking to the stage of science.

Any topic can be "

Lord Kelvin (1824-1907) British scientist

E 'desirable cooperation between operators in the industry and real estate professionals who specialize in real estate appraisal and analysis, to enable the real estate market to make a qualitative leap towards greater transparency.

Surveyor Anthony Spremulli

September 25, 2009

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Rilevazione e Analisi dei dati Immobiliari

"Science is made up of data like a house of stones.
But a cluster of data is not science any more than a pile of stones is a house. "

Jules Henri Poincare (1854-1912) French mathematician

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Valutazioni Immobiliari

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100 years in Bologna, my creation





October 3, 1909 - 3 October 2009 CENTENARY OF BOLOGNA!

Soundtrack: A Fairy Tale - Vasco Rossi Copyright: 1999 EMI Music Italy, (Vasco Rossi / Guido Elmi / Massimo Riva) from The Platinum Collection
Curva Andrea Costa
photo: courtesy of crap www.forumrossoblu.org the forum of supporters of Bologna.
foto 1-6-2008: mie
foto storiche Bologna calcio: web e legittimi proprietari

FORZA BOLOGNA!

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THE USUAL Illus

Apro questo blog con un post il cui titolo lascia ben poco spazio ad interpretazioni.
I soliti illusi. Ebbene sì, ancora una volta ci eravamo illusi di poter dare una svolta alle nostre ambizioni, di vedere finalmente realizzati i nostri sogni, le nostre speranze finalmente accese. Invece era tutto un sogno, il solito brutto sogno, la solita illusione.. io a volte mi chiedo se vi sia una qualche maledizione, se siamo posseduti da qualche spirito che ci vuole far pagare delle colpe che non sappiamo di avere; non c'è altra spiegazione a questa sofferenza.
Per chi non knew I'm talking about football, and now the glorious centenary Bologna football.

recap:
May 31, 2009, Bologna is safe to play next season in Serie A. After a season absurd to cling luck with fingernails, teeth, hair in the top division. The whole square, empty the hangover that afternoon, so it is aware that another year with this suffering would not be bearable. He then asked permission to set up a totally different team than the year just ended, with no samples or nefarious operations, but moves with the market without attitudes.

past week, the Bologna does not buy anyone, and is on the verge of escape Marco di Vaio also, our bombers, our savior. It turns out then that the market was locked, put in the attic, because the family wanted to let Menarini Moggi in society. Absurd. Without words. A lack of respect towards us huge fans that we were the first victims of that system. He took to the streets against the leadership Menarini, which claimed to have money to spend in the company, to be looking for new members. I do not know why, but the few times they speak, they always find a way to enter the discussion stage. I wonder why .. Moggi
Pare away the track, but meanwhile the owner Renzo Menarini convene a press conference and fails to declare that "the case does not exist Moggi, Moggi is my friend, yesterday I was having dinner with him and know him for many months: you pull the conclusions. threatens to leave even if the conference had asked more questions about it.

finally arrives name a few market Viviano Raggi, Guana, German, Vigiani, not by names but by Menarini Bologna. They want to sell the company so do the walls, the same walls also know that these gentlemen would be interested, however, build a beautiful stadium with adjoining residential complex.
come of Offers: Rezart Albanian Taci oil is the new owner of Bologna. We are finally happy, an oilman who says 60 million ready for the market is a good thing.
The statement on the website del Bologna e numerose interviste del petroliere ci lasciano pensare che finalmente torneremo nel calcio che conta, finalmente rivedremo del Calcio al Dall'Ara, finalmente chissà torneremo in Europa.
Purtroppo nel precontratto una clausola prevedeva che l'acquirente potesse interrompere la trattativa. Così è stato, il signor Taci ha lasciato di stucco tutti con un sms e ha detto di non voler più chiudere la trattativa. Fuggito, al tempo stesso si dice pronto a entrare in altre società di calcio italiano.
E i Menarini? Cadono dalle nuvole, dicono che i tifosi devono portare rispetto, quando loro non ne hanno avuto nei nostri confronti. Dicono che le risorse da spendere sono sempre meno, Salvatori, il ds rossoblu, conferma.

is the centennial year, has disappeared from James brought to him at least. We are always the same deluded


Until the end strength Bologna
Never give up

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The evaluation of goodwill goodwill

Per quanto riguarda le nostre puntate sulla valutazione d'azienda, continuiamo oggi con alcune riflessioni sull'avviamento positivo.

Primo concetto: l' avviamento può essere positivo o negativo.

L'avviamento in senso stretto, tecnicamente è definito "avviamento positivo" oppure goodwill.
Quando non si specifica niente altro, parlando di avviamento, si sottointende che esso sia positivo.
Per quanto riguarda la definizione, si dice "avviamento" oppure "avviamento positivo",
la differenza positiva fra il valore economico di un'azienda e il suo capitale iscritto in bilancio. Il capitale scritto in bilancio è la somma algebrica dei valori correnti attivi con quelli passivi che compongono il capitale aziendale.

E' ammessa l'iscrizione in bilancio solo se è stato pagato un prezzo a titolo di avviamento in sede di acquisto di un'azienda. Più specificatamente, l'art. 2426 (punto 6) del c.c. stabilisce che esso può essere iscritto all'attivo del bilancio sotto le seguenti condizioni:
- ci deve essere il consenso del collegio sindacale
- l'avviamento deve essere stato acquisito a titolo oneroso
- esso può essere iscritto nei limiti del costo sostenuto per acquisirlo
- deve essere ammortizzato entro 5 anni (civilmente)
E' pur tuttavia consentito ammortizzare l'avviamento anche per un periodo limitato di durata superiore purchè questo periodo non superi the duration for the use of this active and can not be given adequate explanation in the notes

With regard to the depreciation period, today it is amortized over 5 years civil and tax in 18 years.

be noted that there is a line of thought according to which goodwill should not be amortized over time because it could increase rather than decrease in value.

For regard IAS, goodwill is an asset with an indefinite useful life and must be submitted annually when testing to verify the value.

The test should be done with least annually, and in any case, when there is an indication that the property may have been impaired in value. In practice this is to compare the value of the asset with its recoverable amount to be budgeted at a good value no greater than the recoverable amount.

Even the international accounting standards require that goodwill can be capitalized only then to a business combination, that is, when buying a business or a business, in the case of mergers, divisions and contributions .

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Setting up a company, as the Court today is an intangible asset that is integral to the company itself, and is inseparable from another of the intangible asset itself or its customers. Starting and score can not be separated, nor have there own independent to each other. Starting and score, though inseparable, are two separate entities.
Goodwill is essentially a concept that is used to represent the fact that the company has a capacity to produce income over time and especially those that generate income gains than ordinary ones. The utili superiori a quelli ordinari, tecnicamente prendono il nome di “extra profitti”. In pratica l’avviamento porta dentro di sé il concetto di potenzialità, perché è un indice che rappresenta il potenziale dell’azienda nel produrre redditi ed extra profitti in futuro.
Tale capacità è dovuta al fatto che l’azienda è un “sistema” di fattori che tendono ad un obiettivo, dove per sistema si intende un insieme “organizzato”. Organizzazione si riferisce al fatto che i fattori che compongo l’azienda sono tra loro collegati ed interdipendenti perché esistono delle relazioni ben precise tra di essi. E’ proprio l’organizzazione dei fattori che permette (Or should allow) to get profits above those that would generate income by putting on the market factors at the individual rate of return today.

who acquires a company, to the transferor recognizes the value of goodwill, that is, pay compensation for the fact that the company has a set of intangible factors that are configured as technically the potential to generate revenue and profits. For a company acquired goodwill in this case is "derivative" because it is transferred for consideration from the old to the new property company founded
To start from scratch instead it says "created" because it is the consequence an efficient business management.

The estimate of goodwill of a company must also take into account the fact that it is important to distinguish between subjective starter and starter objective depending on whether or not it is determined by the personal characteristics of the entrepreneur . The subjective part of the goodwill is not transferable in an operation to buy / sell business.

to be transferred is instead the objective part of the goodwill ie those not dependent on the quality of the entrepreneur, but more specifically by:

• trademarks
• patents
• know how
• commercial network
• market presence
• customer base
• etc.
  
  

fiscal aspects of the evaluation of goodwill

From a fiscal point of view, we must point out that the goodwill, if detected, is not subject to tax itself but as a component of ' company which has helped to create the value, in other words, goodwill is of taxation in a company if the cumulative capital gains are realized. Now let's do an example: we talk about the transfer of undertakings.
The Finance Ministry is entitled to proceed by induction to the establishment of income from capital gains on the value of goodwill, realized on the sale of the company, on the basis of a statement of value made in the application of the tax register, and it is the taxpayer's burden of proof to overcome (even with use of circumstantial evidence) the presumption of correspondence in the price received by the market value definitively established in the application of registration, and showed that sold specifically for price inferiore.
La Cassazione (sentenza n. 19830 del 18 luglio 2008) conferma, dunque, la possibilità per l'Amministrazione Finanziaria di procedere, in tali circostanze, in "via induttiva".


Nella prassi professionale, si pone quindi per il contribuente il problema di determinare un valore di avviamento che possa essere ritenuto congruo da un punto di vista fiscale.
Spesso, in ottica prudenziale, si fanno coincidere le valutazioni aziendali con le valutazioni dell’ amministrazione finanziaria.
Nel caso non coincidano è comunque opportuno esporre le cause e le ragioni che hanno portato ad attribuire il valore di avviamento dichiarato.
L’Amministrazione Finanziaria ha infatti il potere di “dimostrare infidelity "than to the parties about the value of goodwill.
Goodwill is determined by the office, when corrected, taking the average of the income stated or inferred from the accounts for 2 or 3 years (sometimes for a higher number depending on seniority and the location of the company) . Another method is the capitalization at a certain rate last declared income, but is rarely applied.
These empirical methods of assessment, to be considered arbitrary, but found widespread adoption in the calculation system for ease of application, easily adopted even by those who have lack of familiarity with the changing business reality and prefer to use standardized computing solutions.
standard criteria of goodwill have been introduced by Presidential Decree 460 31/07/1996, pi replaced by Decree Law No. 218 of 19/06/1997.
The Court has ruled in several ways, however, showed a preference for the policy of capitalization of income, but not excluding that we should consider evaluations that take into account the specificities of companies considered from the perspective of many variables such as the local situation of the location where the business is located, or relationships with suppliers, customers, employees etc.. The capitalization of the last
Income is an entity that is conceptually different from the total value of the company. Consequently, the capitalization of income tax is not acceptable for the determination of value.
In the case of transfer of business, once established costs and made the necessary deductions, the taxable capital gain is configured as the difference between the correct tax pursuant to art. 86 of Presidential Decree No. 917/86 and the transfer value of the company. In the absence of the tax value defined, is starting and then gain all the value that remains beyond the documented costs.
The value of goodwill, whether considered from the point of view of direct taxes than log, (the tax base date from the declared value or consideration agreed by the parties) is controlled by the tax authorities with respect to the total value of goods that make up the company, thus including goodwill, net of liabilities resulting from records or documents having a certain date.
shall not be held to taxation of goodwill when, during the transfer by the company ceases to exist. This is because the legal concept of goodwill is configured only if, the change in the person of the entrepreneur, the company continues its economic activity.

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The estimated real estate - part

Regarding the estimated real estate, we can refer to various methods of calculation that we discuss in the course of several episodes. One of the simplest methods used in the estimation of properties is the "comparative". It consists essentially in verifying market transactions in respect of goods similar to that considered and allocated in its immediate vicinity. The average price of the good current reference is derived from those that characterized the transactions mentioned above.

The average price is usually then multiplied by a parameter K which expresses the fact that the property taken in cosider has characteristics that qualify it as above or below the average (think for example the state of maintenance of such property that could be "above average" and then the K is> 1 or "below average" and then the K will <1).

The factor K depends in principle by: objective characteristics of the property (fittings, equipment etc..), location (availability of services), the material state (condition), legal status (free, leased ect.) competitive position (commercial properties).

The estimated real estate - part

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The company valuation

The company valuation is a hot topic in today's economic world. The interest in this activity is also strong growth in the light of a situation characterized by strong market transactions in the field of special operations (acquisitions, restructurings, transfers, splits, spin-offs, etc..) due to a restructuring of corporate balance following the crisis of global markets.
All this is making some news in the field of the theory of company valuation, adding to traditional assessment methods supported by a large and well-documented theoretical doctrine, methods for estimating the value based on theories not as solidly documented and mature.

The objective of the business is to determine the theoretical value of the economic capital of a company to provide relevant information for special operations such as capital increase, share transfer, mergers, etc.. or even as a result of statutory duties.

The main stages of concern the selection and application of valuation methodologies are appropriate from those suggested by economic theory and practice professional located in this area, application methods, eg finance, stock market multiples of comparable transactions or , income, etc..

The company valuation leads to the drafting of an appraisal more or less articulate in which the estimator, estimated the property identified, describe the purpose and characteristics of the estimate, the assumptions and the evaluation process on which it is based, the methodology applied in the evaluation of the company and its conclusions of value.

The company valuation is carried out in many contexts and with as many purposes. In principle we can say that it is performed by a hand at special operations (transfer of undertakings, sale of shares, sale of a business, corporate transformation, transfer, divestiture, business rental, corporate restructuring , revaluation of investments, entry of a new partner, capital increases, surcharges, court proceedings, arbitrations, court expert, demand for guarantees for loans, impairment testing, evaluation and recognition of intangible - Trade marks and patents, etc.-resulting in estimated fair value of the purchase price allocation (PPA), Verification of compatibility of the estimated economic capital etc..) On the other hand however it is becoming an increasingly routine for measuring Past performance and future.

From this point of view tends to consider the value of holding on the basis of future prospects and on the basis of expected returns and risk profiles of business initiatives to be taken. The key word which is built on the company's estimate is therefore the word "projection". The projections are in fact the basis on which the forecasts are constructed, which in turn are the basis on which the company builds its own commitments to third parties.

Whatever the reasons for which an assessment is made of an undertaking, the report of the assessment shall be reflected in a document which is technically called "appraisal". The appraisal is prepared in accordance with a scheme that in principle can be summarized as follows: identify the properties estimated, the estimator will describe the purpose and characteristics of the estimate, the assumptions and the evaluation process on which it is based, the methodology applied in the evaluation of the company and its conclusions of value. So we say that the lineup of the steps to follow can be summarized as follows:
-Definition of the objectives of evaluation and recipients of the report
-Definition of assessment and analysis on domionio (or determining the scope of the assessment)
-economic context in which the company operates.
-analysis of policies and strategies
-Historical Analysis of the results of the budget.
-Defining the date of the valuation
-Choice of assessment methods and parameters indicating the reasons for the choices.
-Performing calculations and checks. Considerations on the role of personal assessments of estimation. his is a very important point because one of the problems that emerged in the past is that is made too often resort to personal evaluations and too little in quantitative methods. The personal assessments are an essential part PEL estimation process, since it is the individuals to make the estimate, but bosogna consider very seriously the problem of personal bias. For example, several studies were found in the fact that the estimates made by those whose interests were coming under greater caution, proved to be distorted compared to what would otherwise have been.
-Sensitivity analysis of the results, scenario analysis, considerations of the likely error rates of the estimates. Conclusions-

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The real estate company valuation and bankruptcy

The property valuation is a very complex because it requires both an analysis of the actual characteristics of the property that a number of external factors.
The value of the property is in fact influenced by:
-land factors
-regularity of the original building (there is at least partially?)
-rental scheme
-Buildable scheme (as in the evaluation and how it might evolve over time)
-political risk (potential or restrictive legislation that may change the destination areas considered)

The methods used for real estate appraisals fall into two major groups: the direct and indirect.
Direct methods can be used when you know the parameters relating to goods similar properties and consistent with those being evaluated.

The valuation of properties are in essence:

-synthetic method-comparative-cost method of repurchase
-cost method of reproduction
-pricing method
-processing method of discounting income

Let's follow the comparative method:

Click here for the method Comparative

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Bankruptcy is prepared by a bankruptcy court and directed to liquidate the insolvent assets in order to distribute the proceeds among creditors according to the principle of equal conditions, subject to the legitimate reasons for refusal. From an operational point of view it appears as a process by which the "corporate system" is broken down and cleared nelòle its elementary components in support of creditors.
From various points of view this procedure is similar to the operation of voluntary liquidation and it is even more if we are going to verify that the purpose of determining capital settlement that the HERITAGE flows from the algebraic sum of values \u200b\u200bno longer linked in functional terms, in what has come to stop all activities. The forced liquidation
apply valuation methods similar to those mentioned for the voluntary liquidation even if the nature of the insolvency procedure is necessary to refer to a complex regulatory environment (bankruptcy law) that requires some differences in the principles of assessment and quantification of corporate assets.
In general, the principles of asset valuation are those of the realizable value of assets, but applied in the bankruptcy, with particular criteria of prudence in the past, that is the policy of the investigation ordered debts and probable extinction.
Regarding activities, the criterion of realization, can be formed by the realizable value derived from the market or replacement value or reproduction, in any case, the realizable value should be applied to both the possibility of piecemeal sale of assets than that of the global supply of functional areas or persons, in view of better realization of the assets.
For liabilities, it is necessary to extinction of the debt raised, following the timely ascertained performed in the verification of the passive state, both in relation to the type of debt that the category of creditor (mortgage, pledge, oriviolegaito, unsecured), and quantification of any potential liabilities posed (not recorded in the accounts to be in litigation or possible). Actually, in professional practice, very raraente are valued as liabilities not subject to transfer (but simple determination to be the formation of the passive state): the evaluation is confined to the post office assets capable of transfer.
A special case is given in the bankruptcy proceedings to transfer from the transfer of business: in such circumstances, the goodwill may be nonexistent or present, and therefore transferable.
In the first case the split sale of the company does not have particular problems in valuation As the breakdown of the business requires estimation of the values \u200b\u200bin the absence of goodwill, which is believed to enjoy during reset after the management company failed. In this case fails to make a badwill, merely to highlight the activities singles originators. If, however, is
found a value of goodwill, it is convenient to obtain the best soddisfaciemnto creditors, continue to realizations in block of the business, for which the guardianship is activated in order to obtain estimates of the economic capital of the company (the company valuation is usually carried out by an assessor who is specifically assigned to prepare a technical report called appraisal.
often start in tale circostanza, viene valutato emipicamente in base agli elementi oggettivi, che in sede fallimentare sono spesso carenti: si pensi all'importanza del volume d'affari, che rappresenta uno dei pochi dati certi, sul quale fondare considerazioni di valore. Il voume d'affari appare infatti come un dato non inficiato dalla negativa gestione (e può dare indicazioni tendenziali di quello che potrebbe essere l'utile dell'azienda se fosse getita in modo tale da assicurare condizioni di normalità di funzionamento e di positività dei risultati).
In tale contesto sono comunque applicabili anche i metodi tradizionali di valutazione d'azienda, in particolare i metodi patrimoniali e misti (agevolati dalla presenza di un inventario fallimentare, predistosto by the editor and guaranteed by the installation of the seals on the seat of the goods). Are more difficult to apply the methods and financial income for the negativity of historical data and the uncertainty of forecasts for the future, the companies failed necesitando of profound restructuring.
E 'therefore important to note that before arriving at the estimate of the value of the company, the expert quantify the costs of restructuring and corporate turnaround and deducts from the total value.
The bankruptcy laws governing the sale of the company (even if temporarily not working) art. 105 LF, leaked its preference for the realization of the block or its branches, because the operation which, in the best soddisfacimneto of creditors, is reallocated more desirable solution to the crisis of the business.
If the firm is declared bankrupt, the business unit can be maintained only by adopting appropriate forms to avoid the dissolution of the hyperlink function that characterizes it: the purpose is to preserve the integrity of the business, especially as a production unit.
The company shall not terminate with the declaration of bankruptcy, could the legal system (not just in bankruptcy) to react to the break-through formulas that make possible temporary solutions, such as the rental company or a branch, even during the procedure (Article 104-bis LF), or the provisional budget (Article 104 LF), in order to balance Maten fencing for manufacturing the compound. With the declared insolvent in fact, the court may order the 'Provisional' (continued operation) on a proposal from the liquidator, after hearing the Bankruptcy Judge and the creditors' committee (or individual, whether he is prepared at the same bankruptcy), including by rental company or a branch of it. The tenant has the right of first refusal in the event of a sale of the detector.
Within 60 days of preparation of the inventory, the trustee prepares the program to clear. Is presented to creditors and the GD (Bankruptcy Judge). After approval, proceed with the sale of goods, company or business units, assignment of receivables also a fiscal second competitive methods (such as public auction). The SG can terminate the sale if there are serious and justified reasons, on the application of the bankrupt or the creditors' committee, or if better offers.
The draft is prepared by the asset allocation becomes executive editor and if, after a period of 15 days, lenders offer no complaint. Otherwise the program becomes enforceable after a provision of the contested amounts on which the court decides. In breaking down loans collateralised prevail prededucibili loans, these loans take precedence over privileged (pledge, mortgage), and last you have the unsecured creditors, subject to creditorum level playing field (in practice, will be met in equal measure on the percentage of credit due to them).
The rule on liquidation of assets in bankruptcy is codified in Article. LF 107, which governs the rules of sales: Despite the complementary relationship that binds the company's assets is more intense in nature than the simple sum of goods in bulk tranfers between the type of sales permitted, however, inspired by criteria of competitiveness, become available as well at auction, offers private, as typical cases of sales bankruptcy, corporate complexes, whose final act is still a measure of a judicial nature.

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Ratings of companies on the occasion of composition

composition with creditors may exercise carried out with various types of agreements including:

- "arrangement with taker" ; is created when a taker offers its own shares of the company's interested in the composition proposal.

- "arrangement with the sale of goods" ; occurs when the debtor "puts on the plate" its existing assets at the date of the proposed arrangement for the payment of liabilities.

In general it can be considered agreed with the taker implies preservation of the company through asset restructuring, and agreed with the transfer of assets requires the cessation of the enterprise and therefore the clearance.
In reality there are intermediate situations in which we will not dwell here.

When choosing the arrangement with taker and when the one with the disposal of assets?
Well, we say that we must analyze the causes that have led the company to a situation of suffering and understand, in this situation, what is the degree of suffering and if you can put in place measures to resolve the 'impasse. If

the crisis is irreversible, probably the only workable solution is agreed with the "supply of goods" and the subsequent liquidation of the company.
If there is possibility of rehabilitation, it is necessary to make a comparison between the economic capital of the company operations, net of restructuring costs, with the value obtained from the liquidation of the business to understand the cost-effectiveness of different alternatives.
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The evaluation of companies in liquidation ... these days ... The estimated insurance quote

The process of liquidation and its aim is the dissolution of the Company's assets.
It constitutes the last act of the company.

many types of liquidation exist?
Well, we can clessificarne basically two types: the voluntary liquidation and compulsory settlement.

Voluntary liquidation is decided directly by the company, but the force is made pursuant to any provision of law.

However, in the event of liquidation, the company converts the various activities in cash through a series of actions such as the sale or collection, and
liabilities extinguished through the repayment of debts.

What are the factors to be taken into account in this type of evaluation?
Let's say the first thing to consider is the fact that the company's assets is no longer an organized system of inputs, and then he lost that part of the value that comes from being "an organized system." It is therefore not quantifiable at replacement cost.
It is not even exploitable as working capital, because the various parts of the system are no longer part of a "unified and working together."
The individual parts are relevant only insofar as they are assessed on a capital autonoma.Il clearance is therefore constituted by working with independent exchange value and expense items that are supposed to achieve outputs in the monetary obligations to be fulfilled . Following

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ESTIMATE PRIOR INSURANCE

Abstract The determination of net asset value and burden of the insured.
Italian legislation on insurance against damage states that if the insurance covers only a part of the value that it had secured at the time of the accident the insurance company is liable for damages in proportion to that part (proportional rule, Art. 1907 cc and art. 21 of the General Insurance).
E 'is therefore clear that the insured has a serious responsibility, complicated by the fact that phenomena such as inflation and technological innovations make it extremely difficult to follow the trend in asset values, whether the replacement cost (new value) or value (value of use to the State).

Because the previously assessed

To overcome the drawbacks of these you can take out a policy of "Insurance with the Declaration of Value", or rather a policy where the insured values \u200b\u200bare derived from an estimate (estimate insurance quote) developed by a firm of independent estimates, Comapagnie recognized by insurance and has proven over the years seriousness and professionalism.
There is therefore the Italian insurance market a proven tool for years that every day is more widespread and that it is proposed to overcome any challenge to a prior, in case of accident, on the fairness or otherwise of the values \u200b\u200bdeclared in the policy.

Estimated Benefits of Preventive

The previously assessed has many advantages, including:

· The certainty to ensure the real value of goods and avoiding any unnecessary additional expense due to Overinsurance or at risk, not less likely, of underinsurance.
· deleting explicit condition for the application the proportional rule, with the consequent certainty of a fair compensation which takes account of the real value that the goods were insured at the time of the accident.
· The settlement calls for the damage being exempt from the expert assessment of the seniority of the goods.
° Availability of an inventory of assets that gives a photograph a 360 degree view of business reality and estimated that it constitutes a valuable tool for knowledge purposes interior.

Running Estimate

the appointment of the Company to perform a physical inventory analytical estimate of the assets of the insured (except of course land) and emits an expert report (First estimate) that is delivered to the customer.
is then carried out by technicians an annual survey on the property in order to detect and assess new investment and / or transfers of assets and any disposals that occurred during the period (Estimate Update).

Further advantages of Estimate

The expert report of previously assessed contains a detailed inventory (valued for insurance purposes) of property to be divided and defined areas for the insurance companies (buildings, machinery, plant, equipment, data processing machines, etc.)..
It must be stressed that the valuation of assets by independent consultants has two advantages: first absolute objectivity
operational
• Do not have to involve the staff of the Society in a project that normally takes a considerable amount of work.