We value the entities involved so that shareholders receive fair consideration and the reorganisation is supported by documented values.
Situations
When UAE clients ask for this valuation
- 1Companies are merging or a group is being demerged.
- 2Shareholders are exchanging shares in operating companies for shares in a new holding company.
- 3A business is being split between family branches.
- 4A group is moving entities into or out of the free zones.
Who asks us
Typical clients
- Boards and shareholders
- Corporate and tax advisers
- Family offices
What we value
The subject of the valuation
The entities, businesses and shares involved, and the relative values used to set exchange ratios.
Our method
How we reach the figure
We value each component consistently and at the same date, so that exchange ratios are fair between shareholders. Where relief may apply, values are documented for your tax adviser's assessment.
| Income | Sustainable profit or projected cash flows | Usual starting point |
|---|---|---|
| Market | GCC and international deal and listed-company evidence | Cross-check |
| Asset | Restated balance sheet value | Where relevant |
All entities are valued at the same date so exchange ratios are fair between shareholders.
Value drivers
Points that move the value
- Relative value
- Fair exchange ratios between the parties.
- Timing
- A single valuation date across all entities.
- Minority protection
- Ensuring minority holders are treated fairly.
Documents
What we will ask you for
- Proposed structure and steps
- Financial statements of each entity
- Shareholder register
The full list is tailored to your company once the scope is agreed.
Report, timing & fees
What you receive, and when
A reorganisation valuation report covering each entity and the resulting allocation of value.
We provide valuation evidence, not tax advice. Whether a transaction must be priced at market value, whether a relief applies and how the result is reported are matters for your corporate tax adviser under the applicable rules.
Timing
Agreed with the reorganisation plan.
Compare report levels on our reports and deliverables page.
Questions
Questions clients ask about this service
- Can you advise on the best structure?
- No. Structuring advice comes from your legal and tax advisers. We value the entities and the outcome.