Other legal missions
Exceptional operations
Beyond annual certification, we intervene on specific missions provided by law to secure your capital operations, restructuring, and relations with third parties.
Evaluation of contributions in kind (assets, rights, or values other than cash) during a capital increase. Mandatory in SA and SAS; optional in SARL under conditions (contribution < 30k€ and < 50% of capital).
Appraisal of the value of assets composing the social assets during transformation into a joint-stock company. We certify that the equity is at least equal to the share capital.
Mandatory evaluation when granting specific benefits (preferred shares). Report on the description, valuation method, and justification of the value of specific rights.
Appraisal of the merger operation by verifying the evaluation criteria used and the fair character of the exchange ratio. Mission carried out independently.
Support during capital increases or reductions and during dividend operations (interim dividends).