Honeywell
Apsis has completed the issuance of Accounting Reports – LSA (Art. 226 and 227) – Incorporation, determining the company’s Net Accounting Equity to support the incorporation process. The work was conducted with technical rigor, ensuring compliance with accounting regulations and providing essential support for the operation.
Bracell
Apsis has completed the issuance of Accounting Reports – LSA (Art. 226 and 229) – Spin-off, following the guidelines of CTG 2002 – Valuation Report Issued by an Accountant, approved by the Federal Accounting Council on November 22, 2019. The work was also in compliance with the requirements of Law No. 6,404/76, ensuring accuracy, transparency, and adherence to applicable accounting regulations.
Usiminas
Apsis has conducted a Real Estate Valuation, developing a technical assessment in accordance with CPC-01 – Impairment of Assets, with a base date of September 2024. The study ensured the accounting adequacy of the asset, guaranteeing transparency and compliance with current standards.
Framo do Brasil
Apsis has conducted a Real Estate Valuation – CPC-28 Compliance, performing a detailed technical assessment in accordance with the requirements of CPC-28 – Investment Property. The objective was to ensure the proper accounting of the asset, meeting regulatory requirements and guaranteeing transparency and accuracy in the financial statements.
Intersal
Apsis has prepared a report on the value-in-use recoverability study of the Cash Generating Units (CGUs) assets, in accordance with CVM Deliberation 639 of October 7, 2010, which approves Technical Pronouncement CPC-01 (R1) of the Accounting Pronouncements Committee, based on international standard IAS 36 – “Impairment of Assets”. The objective was to ensure that the assets are not recorded in the accounting records at amounts greater than those that can be recovered through use or sale, guaranteeing technical compliance and security in the accounting information.
Tecban
Apsis has prepared a Fairness Opinion report for four Cash Generating Units (CGUs) of TECBAN (Tecban, TB Serviços, TBNet, and TB Forte), with the objective of assisting in strategic decision-making. The valuation was performed based on the income approach, using the discounted cash flow projection, ensuring a careful and well-supported technical analysis.
Renova Energia
Apsis has conducted the valuation of movable assets for insurance purposes, meeting Renova’s need to organize and improve the control of approximately 7,577 fixed assets. The work aimed at the general remediation of the fixed assets, ensuring greater efficiency in management and compliance with insurance-related requirements.
Cocal
Apsis has prepared a Fairness Opinion report to support strategic decision-making, providing a careful and impartial technical analysis of the transaction in question.
Butantan Institute
Apsis has conducted an inventory and reconciliation of assets for the Butantan Foundation, with the objective of organizing and improving the control of approximately 60,000 fixed assets located in various units in São Paulo. The work aimed at the complete remediation of the fixed assets, ensuring greater efficiency in the management of the institution’s assets.
Nexus
Inventory/Reconciliation: Apsis has conducted a fixed asset inventory for Nexus Ligas, organizing and improving the control of approximately 5,000 fixed assets distributed across a mine and two steelmaking plants in the state of Minas Gerais. The work aimed at the general remediation of the fixed assets, ensuring greater efficiency in asset management; CPC 27 – Fixed Assets: Apsis prepared a technical report for the study of the useful lives of the company’s fixed assets, offering a detailed and well-supported analysis aligned with applicable accounting standards; CPC 01 – Impairment Test: Apsis performed the asset impairment test for movable fixed assets, covering the assets of the mine and the two steelmaking plants, ensuring compliance with CPC 01 and providing accurate information for management and decision-making.