PLANT & MACHINERY VALUATION

Five P&M Valuation Situations — Which Brought You Here?

Whether your requirement involves a bank facility, financial restructuring, an Income Tax search, a business sale or insurance renewal, the right Government Approved P&M Valuation starts with understanding the situation you are facing.

01 START WITH YOUR SITUATION

Your Plant & Machinery Valuation requirement usually begins with a specific business event.

The valuation approach, documentation and reporting requirement can vary depending on why the certificate is required. The following five situations cover the principal reasons for seeking a Government Approved P&M Valuer for factory machinery, industrial equipment and related assets.

01 SITUATION
BANKING & COLLATERAL

Bank requiring a P&M hypothecation certificate

The bank’s credit team wants a Government Approved P&M Valuer’s MV and DSV certificate before sanctioning or renewing your facility.

You need to understand: what the valuer will inspect; why the DSV is lower than the MV; what you can do to maximise the certified collateral value; and what documentation the bank requires.

What does the bank need? Understand the inspection, valuation basis and documentation expected for your facility.
02 SITUATION
FINANCIAL STRESS & IBC

Company in financial stress or IBC CIRP

Your company is in financial difficulty; a Resolution Professional has been appointed; and the machinery in your factory is among the primary assets.

You need to understand what happens to machinery in CIRP, what Fair Value and Liquidation Value mean for your equipment, and how the resolution plan is affected by the P&M valuation.

What happens to your machinery? Understand how the equipment valuation fits into the CIRP and resolution process.
03 SITUATION
INCOME TAX SEARCH

IT Department search found unaccounted machinery

The Income Tax Department’s Authorised Officers are at your premises and have found machinery not reflected in your asset register or not matching the declared asset schedule.

A Government Approved P&M Valuer’s certificate is needed immediately to establish the valuation of the machinery identified during the search.

Need valuation during an IT search? Establish the relevant machinery valuation through a documented professional assessment.
04 SITUATION
BUSINESS SALE & DUE DILIGENCE

Selling the business

You are selling your factory or manufacturing business. The buyer’s due diligence team will have their own P&M valuer.

An independent certificate from A2Z Valuers before the buyer arrives establishes the fair value that prevents the buyer from marking down your machinery in the purchase price.

Preparing for buyer due diligence? Establish an independent P&M valuation before the buyer’s valuation exercise begins.
05 SITUATION
INSURANCE & REPLACEMENT COST

Insurance renewal and the underinsurance gap

Your factory equipment insurance is based on purchase values from several years ago. Equipment costs have risen significantly. You suspect you are underinsured.

A current Replacement Cost New (RCN) certificate from a Government Approved P&M Valuer is the document that updates your coverage to the correct basis.

Is your factory adequately insured? Review the current replacement basis of your plant and equipment before insurance renewal.
GOVERNMENT APPROVED P&M VALUATION

Your Situation Has a Valuation Requirement.

Speak with the valuation practice to understand the appropriate P&M valuation certificate, documentation and next steps for your situation.

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