Statutory Appraisal & Fairness opinion

Statutory appraisal

Contribution auditors are a key part of protecting the shareholders interest in all official, financial operations.

In cases of contribution transactions, merger, or split; OCA evaluates the value of contributions and the equitable character of the exchange ratio in accordance within the legal parameters.

We also assess the particular advantages that may result from these transactions or when there is the possibility of issuing preferential shares.

Fairness opinion

The purpose of a fairness opinion is to guarantee that the principal of equality between shareholders is upheld in complex operations, that may produce a conflict of interest.

The Financial Markets Authority has made these independent, financial expert assessments a requirement in France for the majority of public offerings and merger/acquisition of well-known companies.

OCA is appointed by the board of directors or by the supervising body of the managing company to analyze the legal terms, analyze the technical conditions of a transaction and assess the financial repercussions that may result from the transaction.

Our guarantee is based on a methodology proven by experience, consistent with the ethics code that rigorously ensures the independence and quality of the audits performed.