The CBO Group is an expanding shipping company mainly focused on the construction and operation of medium-sized offshore support vessels, as well as on the construction and operation of and subsea construction and inspection vessels. Apsis has been carrying out consultancy services since 2017 for asset impairment studies, in accordance with CVM Deliberation 639, dated October 7, 2010, which approved the Technical Pronouncement CPC 01 (impairment test).