Drafting of business evaluation reports, applying the most recent methods for calculating enterprise value in any operational area, including:

• analysis and evaluations finalized to extraordinary business operations, with a focus on minority stakeholders and in general on all stakeholder protection, both in terms of corporate guarantee and acquisitions/transfers of different business areas, synergy assessments, debt restructuring, IPO;

• evaluation of trademarks and other intangibles;

• drafting of Impairment Tests, under International accounting standards (IAS 36), with full customer support during all stages of the process, from the drafting of the business plan to the setting up of the appropriate financial statement disclosure;

• testing of Impairment procedure, implemented by directors, with a focus on compliance with International accounting standards (IAS 36).