Medgrupo
Apsis provided accounting consulting services for the preparation of a study and technical memorandum on revenue allocation, in accordance with the Operational Cooperation Agreement and CPC 47 – Revenue from Contracts with Customers, ensuring technical and regulatory alignment.
Telecine
Apsis has conducted a business valuation in accordance with CPC 04, determining the economic value of the TELECINE brand’s right-of-use through the income approach, providing a well-supported technical analysis.
Mills
Apsis has prepared a report in accordance with articles 226 and 227 of Law No. 6,404/76, for the determination of net accounting equity for incorporation purposes, fully complying with applicable laws and regulations.
Hidrovias do Brasil
Apsis has performed the fair value assessment of the assets and liabilities acquired in the acquisition of 50% of BADEN S.A., in accordance with Law 12,973/14, CPC 15, and Normative Instruction RFB No. 1700/17, article 178, § 2. The work included the analysis of existing operational intangible assets and the preparation of a detailed valuation report, considering the acquisition operation’s base date, to support and allocate the price paid in the transaction.
J&F Investiments
Apsis has prepared a report to comply with Article 13 of the RMCCI (Monetary Correction of Company Capital and Equity), with the objective of verifying the book value of PICPAY’s net equity to be transferred to a group company. The work was conducted in accordance with applicable laws and regulations, aiming to support the planned capital increase.
Aliansce Sonae
Apsis has performed the fair value assessment of the assets and liabilities acquired in the acquisition of Luanda Empreendimentos e Participações S.A. and Hannover Consultoria e Negócios Ltda., in accordance with Law 12,973/14, CPC 15 – Business Combinations, and Normative Instruction RFB No. 1700/17, article 178, § 2. The work included the analysis of existing operational intangible assets and the preparation of a detailed valuation report, considering the acquisition operation’s base date, to support and allocate the price paid in the transaction.