Companies with large assets, which perform periodic revaluations, find it difficult to provide enough technical and accounting details to revaluate them, and often significant revaluation differences occurs, that have a direct impact on the company's financial indicators. Early contracting of experienced consultants is essential in the case of complex projects. [...]
Institutional creditors avoid acknowledging that some assets - cash generating units - do not have a market value in the basic sense. These assets rather have a fair value, resulting from an average degree of return, which can be the basis of the lending decision.