The Mentor Group

JULY 1, 2022

Liquidation analysis may include the breakup value of the company in realizing the going-concern values of the various business segments, or the sale of the underlying assets of the company. Valuation approaches: comparable public company analysis, comparable transaction analysis and discounted cash flow analysis.

Discounted Cash Flow 52

Discounted Cash Flow Going Concern Value Mergers & Acquisitions Marketability 52

The Mentor Group

FEBRUARY 1, 2023

This latter analysis should reflect a Chapter 7 shutdown of the business; it sets a parameter for determining how various debtors might be paid if the business no longer exists.

Forced Liquidation Value 52

Forced Liquidation Value Going Concern Value Business Valuation Fair Market Value 52

Appraisal Rights

JULY 9, 2018

The trial court appointed an independent appraiser that provided two different valuations for the facility: one was a going-concern value of $5.54 million, and the other had a liquidation value of $7 million.

Appraisal 40

Appraisal Going Concern Value Fair Market Value Liquidation Value 40

Reynolds Holding

APRIL 10, 2024

Both measures represent a form of preventive, partial bail-in to preserve going-concern value for solvent intermediaries. Complementing going-concern recapitalization through contingent convertible bonds (CoCos) with redemption charges preventing runs largely addresses U.S. criticism of these instruments.

Banking 59

Banking Going Concern Value Dividends Marketability 59

Viking Mergers

JUNE 14, 2022

The IRS references seven designated asset classes on Form 8594 : Cash & Cash-like Assets Securities Accounts Receivable Inventory Other Tangible Property (Personal Property & Real Estate) Covenants Not to Compete & Other Intangible Property Goodwill & Going Concern Value.

Going Concern Value 130

Going Concern Value Equity Marketability 130

The Mentor Group

MARCH 1, 2022

6) section 197 intangibles (7) goodwill and going concern value. The classification of each asset determines how quickly or slowly the buyer can depreciate the stepped-up asset and offset his/her operating income.

Intangible Assets 52

Intangible Assets Fair Market Value Going Concern Value Marketability 52

Reynolds Holding

MAY 10, 2023

The basic premise of Chapter 11 is that even an insolvent (or otherwise financially distressed business) may have significant going-concern value after its existing debt and other liabilities are restructured, and that creditors as a whole are better off preserving the business and sharing in its going-concern value than liquidating it piecemeal.

Going Concern Value 49

Going Concern Value Finance Equity Technology 49