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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 issued Accounting Reports (LSA – Articles 226 and 229) for the spin-off in strict compliance with CTG 2002 (CFC/2019) and Law 6,404/76, ensuring full compliance with regulations and transparency in the processes. The scope included the appraisal of real estate to determine fair value and forced liquidation value, for use as collateral, as well as a detailed analysis of fixed assets, including machinery, equipment, buildings, and land, thereby providing a solid technical foundation for strategic and financial decision-making.
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 prepared a Fairness Opinion for four business units of the TECBAN Group (Tecban, TB Serviços, TBNet, and TBForte), using the discounted cash flow method to assist in strategic decision-making. In addition, we performed a fixed asset restructuring for the companies, including planning, a technical visit, useful life analysis (CPC 27), and a balance sheet report. Finally, we conducted an asset recoverability test in accordance with CVM 639/2010 and CPC 01 (R1), ensuring that the carrying amounts align with the potential for recovery.
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.
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