Particulars for the evaluation of active groups
The most common assets in this category are: cash available in bank bills and other receivables, securities (participation, credit).
Availability is not usually behave assessment, unless they are denominated in another currency and did not update the exchange rate at valuation date.
Bills receivable and other rights must be considered very complex. Thus, several different types of claims:
• claims for which there is no doubt the collection will take
• receivables denominated in currencies other than the national will be updated
Depending on the exchange rate at the measurement date;
• claims for which it is assessed that the collection will be delayed more than a month
will be corrected in the sense of diminishing value to the cost of the asset accounting
delay between receipt of funds;
• claims old (older than 6 months) will be classified according to age and
discounted from book value according to the likelihood of receipt;
• claims for which there is a low probability of collection, will be evaluated
Along with claims analysis and analysis will be evantualelor reserve (provision) for doubtful established, which will reduce (the limit of existence) while corrections applied claims.
Equity (shares of participation or shares in joint ventures, shares exchanged, etc..) Are those whose possession is deemed useful for sustainable business enterprise. They were purchased for possession, not for resale.
The valuation depends on the share ownership, voting power, the nature of securities
and the opportunity to sell the shareholding no longer of interest to the business.
To assess the market value of securities we consider the following elements:
• historical factors: the transaction of origin;
• Current elements: the net assets and profitability enterprise that has issued the title;
• Future items: prospects of return, economic conjuncture.
It will therefore be to divide securities into two main groups:
• participation of the majority to act like that when assessing an enterprise;
• Minority participation, where value is based on applying a home
correction related to output and sales possibilities of such shares.
Debt securities (loans, bonds purchased) are considered generally remaining book value, corrections occurring only where interest is not at the price on the market.