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  • Rationalization of funding
    especially deep and fundamental changes in financing These liabilities in many cases exceed the value of the assets of the medical entity and their effective restructuring determines whether the activity of the entity will continue in its present form or whether a restructuring of ownership will be necessary Services Business Valuation Valuation of Intangible Assets Impairment of Assets Financial Advisory in Business Litigation Healthcare advisory Acquisition Advisory Divestiture Advisory Due Diligence Capital Raising Contact Cann Advisory sp z o o sp k Plac Jana Henryka Dąbrowskiego 1 00 057 Warszawa tel 48 22 616 20 32 info cann pl 20 years The team members have had over 20 years of experience in advisory projects for our clients 100 valuations We have carried out over 100 business and intangible asset appraisals to serve our clients 1st expert The first specialist in Poland of the American Society of Appraisers manages our advisory team Cann Advisory Offer Business Valuation We are specialists in performing valuations of entire businesses organised business units majority and minority shareholdings investment projects as well as valuations Valuation of Intangible Assets We offer professional support in the area of the valuation of intangibles Intangibles e g trading names trademarks brand names patents licenses know how Impairment of Assets We support our customers in carrying out impairment tests on assets The impairment of assets is the subject of International Accounting Standard Financial Advisory in Business Litigation We prepare opinions on the value of business damages for the purpose of business litigation Healthcare advisory MEDICORP is a team of healthcare practitioners specializing in advisory services for medical entities It is a grouping of doctors Acquisition Advisory During your acquisition process we offer you total dedication full committment flexibility and deep market knowledge to identify deal breakers Divestiture Advisory We are ready

    Original URL path: http://www.cann.pl/en/medicorp/rationalization-of-funding (2016-04-27)
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  • Restructuring of liabilities
    medical entity in the repayment period of the liabilities being restructured are determined the repayment terms of tax and social security liabilities and commercial creditors are determined the restructuring plan of the entity is formulated and approved management tools regarding day to day planning and monitoring the financial position of the entity is implemented A key factor in the success of the restructuring of the liabilities is gaining the full control over the entity s cash flows This step requires the activation of operations management tools and as a support the activation of sectional efficiency improvement programs Services Business Valuation Valuation of Intangible Assets Impairment of Assets Financial Advisory in Business Litigation Healthcare advisory Acquisition Advisory Divestiture Advisory Due Diligence Capital Raising Contact Cann Advisory sp z o o sp k Plac Jana Henryka Dąbrowskiego 1 00 057 Warszawa tel 48 22 616 20 32 info cann pl 20 years The team members have had over 20 years of experience in advisory projects for our clients 100 valuations We have carried out over 100 business and intangible asset appraisals to serve our clients 1st expert The first specialist in Poland of the American Society of Appraisers manages our advisory team Cann Advisory Offer Business Valuation We are specialists in performing valuations of entire businesses organised business units majority and minority shareholdings investment projects as well as valuations Valuation of Intangible Assets We offer professional support in the area of the valuation of intangibles Intangibles e g trading names trademarks brand names patents licenses know how Impairment of Assets We support our customers in carrying out impairment tests on assets The impairment of assets is the subject of International Accounting Standard Financial Advisory in Business Litigation We prepare opinions on the value of business damages for the purpose of business litigation

    Original URL path: http://www.cann.pl/en/medicorp/restructuring-of-liabilities (2016-04-27)
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  • M&A advisory
    of due diligence analysis and the valuation of medical units advisory support in the area of the fund raising for medical investment projects Services Business Valuation Valuation of Intangible Assets Impairment of Assets Financial Advisory in Business Litigation Healthcare advisory Acquisition Advisory Divestiture Advisory Due Diligence Capital Raising Contact Cann Advisory sp z o o sp k Plac Jana Henryka Dąbrowskiego 1 00 057 Warszawa tel 48 22 616 20 32 info cann pl 20 years The team members have had over 20 years of experience in advisory projects for our clients 100 valuations We have carried out over 100 business and intangible asset appraisals to serve our clients 1st expert The first specialist in Poland of the American Society of Appraisers manages our advisory team Cann Advisory Offer Business Valuation We are specialists in performing valuations of entire businesses organised business units majority and minority shareholdings investment projects as well as valuations Valuation of Intangible Assets We offer professional support in the area of the valuation of intangibles Intangibles e g trading names trademarks brand names patents licenses know how Impairment of Assets We support our customers in carrying out impairment tests on assets The impairment of assets is the subject of International Accounting Standard Financial Advisory in Business Litigation We prepare opinions on the value of business damages for the purpose of business litigation Healthcare advisory MEDICORP is a team of healthcare practitioners specializing in advisory services for medical entities It is a grouping of doctors Acquisition Advisory During your acquisition process we offer you total dedication full committment flexibility and deep market knowledge to identify deal breakers Divestiture Advisory We are ready to become your lead financial advisor organising a competitive sales process by providing a superior execution focused and timely sales process Due Diligence A due

    Original URL path: http://www.cann.pl/en/medicorp/m-a-advisory (2016-04-27)
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  • Credentials
    Diligence Capital Raising Contact Cann Advisory sp z o o sp k Plac Jana Henryka Dąbrowskiego 1 00 057 Warszawa tel 48 22 616 20 32 info cann pl 20 years The team members have had over 20 years of experience in advisory projects for our clients 100 valuations We have carried out over 100 business and intangible asset appraisals to serve our clients 1st expert The first specialist in Poland of the American Society of Appraisers manages our advisory team Cann Advisory Offer Business Valuation We are specialists in performing valuations of entire businesses organised business units majority and minority shareholdings investment projects as well as valuations Valuation of Intangible Assets We offer professional support in the area of the valuation of intangibles Intangibles e g trading names trademarks brand names patents licenses know how Impairment of Assets We support our customers in carrying out impairment tests on assets The impairment of assets is the subject of International Accounting Standard Financial Advisory in Business Litigation We prepare opinions on the value of business damages for the purpose of business litigation Healthcare advisory MEDICORP is a team of healthcare practitioners specializing in advisory services for medical entities It is a grouping of doctors Acquisition Advisory During your acquisition process we offer you total dedication full committment flexibility and deep market knowledge to identify deal breakers Divestiture Advisory We are ready to become your lead financial advisor organising a competitive sales process by providing a superior execution focused and timely sales process Due Diligence A due diligence is an essential step during an acquisition process It analyses the key drivers and core functioning of an enterprise Capital Raising We are able to support you in the search for additional capital for your business Our contacts experience and capabilities will help you

    Original URL path: http://www.cann.pl/en/experience/credentials (2016-04-27)
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  • Articles
    ACCA CPD presentation May 2005 International Financial Reporting Standard 3 revised International Accounting Standard 36 is it a revolution in accounting ACCA CPD presentation January 2005 Valuation of Entities with Cross Shareholding Ownerships Business Valuation Review The Quaterly Journal of the Business Valuation Committee of the American Society of Appraisers December 2004 Can gross value of fixed assets be negative article on tax valuation of fixed assets contributed in kind Rzeczpospolita Dobra Firma September 2004 Not always in line with market values article on tax valuation of fixed assets acquired as part of an enterprise Rzeczpospolita Dobra Firma August 2004 How to calculate goodwill article on tax apects of purchase of an enterprise or its organised part Rzeczpospolita Dobra Firma August 2004 Have mercy or do without tax depreciation article on tax valuation of fixed assets contributed in kind Rzeczpospolita Dobra Firma August 2004 How to value a non stand alone business Business Valuation Review The Quaterly Journal of the Business Valuation Committee of the American Society of Appraisers March 2004 Services Business Valuation Valuation of Intangible Assets Impairment of Assets Financial Advisory in Business Litigation Healthcare advisory Acquisition Advisory Divestiture Advisory Due Diligence Capital Raising Contact Cann Advisory sp z o o sp k Plac Jana Henryka Dąbrowskiego 1 00 057 Warszawa tel 48 22 616 20 32 info cann pl 20 years The team members have had over 20 years of experience in advisory projects for our clients 100 valuations We have carried out over 100 business and intangible asset appraisals to serve our clients 1st expert The first specialist in Poland of the American Society of Appraisers manages our advisory team Cann Advisory Offer Business Valuation We are specialists in performing valuations of entire businesses organised business units majority and minority shareholdings investment projects as well as

    Original URL path: http://www.cann.pl/en/experience/articles (2016-04-27)
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  • Contact
    Contact form Send Services Business Valuation Valuation of Intangible Assets Impairment of Assets Financial Advisory in Business Litigation Healthcare advisory Acquisition Advisory Divestiture Advisory Due Diligence Capital Raising Contact Cann Advisory sp z o o sp k Plac Jana Henryka Dąbrowskiego 1 00 057 Warszawa tel 48 22 616 20 32 info cann pl 20 years The team members have had over 20 years of experience in advisory projects for our clients 100 valuations We have carried out over 100 business and intangible asset appraisals to serve our clients 1st expert The first specialist in Poland of the American Society of Appraisers manages our advisory team Cann Advisory Offer Business Valuation We are specialists in performing valuations of entire businesses organised business units majority and minority shareholdings investment projects as well as valuations Valuation of Intangible Assets We offer professional support in the area of the valuation of intangibles Intangibles e g trading names trademarks brand names patents licenses know how Impairment of Assets We support our customers in carrying out impairment tests on assets The impairment of assets is the subject of International Accounting Standard Financial Advisory in Business Litigation We prepare opinions on the value of business damages for the purpose of business litigation Healthcare advisory MEDICORP is a team of healthcare practitioners specializing in advisory services for medical entities It is a grouping of doctors Acquisition Advisory During your acquisition process we offer you total dedication full committment flexibility and deep market knowledge to identify deal breakers Divestiture Advisory We are ready to become your lead financial advisor organising a competitive sales process by providing a superior execution focused and timely sales process Due Diligence A due diligence is an essential step during an acquisition process It analyses the key drivers and core functioning of an enterprise

    Original URL path: http://www.cann.pl/en/contact (2016-04-27)
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  • Blog
    valuation in the Commercial Code We have already examined the Registered Partnership and the Limited Liability Company let us turn to the Joint Stock Company Read more Services Business Valuation Valuation of Intangible Assets Impairment of Assets Financial Advisory in Business Litigation Healthcare advisory Acquisition Advisory Divestiture Advisory Due Diligence Capital Raising Contact Cann Advisory sp z o o sp k Plac Jana Henryka Dąbrowskiego 1 00 057 Warszawa tel 48 22 616 20 32 info cann pl 20 years The team members have had over 20 years of experience in advisory projects for our clients 100 valuations We have carried out over 100 business and intangible asset appraisals to serve our clients 1st expert The first specialist in Poland of the American Society of Appraisers manages our advisory team Cann Advisory Offer Business Valuation We are specialists in performing valuations of entire businesses organised business units majority and minority shareholdings investment projects as well as valuations Valuation of Intangible Assets We offer professional support in the area of the valuation of intangibles Intangibles e g trading names trademarks brand names patents licenses know how Impairment of Assets We support our customers in carrying out impairment tests on assets The impairment of assets is the subject of International Accounting Standard Financial Advisory in Business Litigation We prepare opinions on the value of business damages for the purpose of business litigation Healthcare advisory MEDICORP is a team of healthcare practitioners specializing in advisory services for medical entities It is a grouping of doctors Acquisition Advisory During your acquisition process we offer you total dedication full committment flexibility and deep market knowledge to identify deal breakers Divestiture Advisory We are ready to become your lead financial advisor organising a competitive sales process by providing a superior execution focused and timely sales process

    Original URL path: http://www.cann.pl/en/en-blog (2016-04-27)
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  • The Commercial Code and Company Valuation (Part IV)
    issue price of the shares being taken by the entity making the in kind contribution should not exceed the fair market value of the in kind contribution that is obvious A general requirement of the Code on the issue of shares is the determination of the issue price at least at the level of the nominal value When establishing up a company typically the issue price coincides with the nominal value of shares For subsequent shares issues the issue price as a rule is not equal to the nominal value This is due to the fact that the issue price should reflect the fair value of one share of the company and this changes over time The nominal value is generally a fixed number determined at the time of the formation of the company For example if the fair value of the entire company before the new issue of the shares has been estimated at 10 million PLN the share capital consists of 2 000 shares with a nominal value of 1 000 PLN each while the value of in kind contributions has been estimated at 3 million PLN then there should be an issue of 600 new shares with an issue price of 5 000 PLN The calculations are simple the fair value of one share 10 million PLN 2 000 shares 5 000 PLN share the amount of new shares 3 million PLN 5 000 PLN share 600 shares The determination of such parameters of the new issue will be neutral from the point of view of the financial interests of all shareholders both current and those making the contribution in kind Commercial practice indicates that new share issues covered by in kind contributions are often designated for majority shareholders or their related entities In such a situation the risk arises that an overvaluation of the in kind contribution would lead not only to the falsification of the company balance sheet but would negatively affect the value of the shares held by minority shareholders of course to the benefit of the majority shareholders or their related entities Consequently the knowledge and experience of the auditor issuing an opinion on the value of in kind contributions is of vital importance for the overall corporate governance of the company Paragraph 2 provides that the auditor shall be designated by the registry court proper for the registered premises of the company Quite often it happens that the auditor designated to issue an opinion on the in kind contributions is the regular auditor examining the financial statements of the entity In a situation where the matter concerns a company with a majority and minority shareholders and an in kind contribution is being disposed of by the majority shareholder this practice seems to be highly dubious Generally if we have a long term auditor examining the financial statements of the company then despite the fact that he does not work directly with the majority shareholder his opinion on the value of an in

    Original URL path: http://www.cann.pl/en/en-blog/78-the-commercial-code-and-company-valuation-part-iv (2016-04-27)
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