Accounting dimension
Analysis of the company's accounts to assess its balance sheet structure, due liabilities, available assets, and immediate financial balances.
irremediably compromised situation
Expertise in assessing whether a company's situation is irretrievably compromised. Analysis of the accounting, financial, and economic conditions for continuing operations.
When is this expert opinion required?
The expert opinion involves assessing, based on accounting, financial, and economic indicators, whether a company could still sustainably continue operating. It is required in particular in wrongful financial support disputes, liability cases, or in the analysis of insolvency proceedings.
METHODOLOGY
Our approach takes into account three complementary dimensions — accounting, financial, and economic — in order to assess the company's actual ability to continue operating.
Financial dimension
Analysis of the cyclical nature of cash inflows and outflows to assess the company's ability to meet its due obligations.
Economic dimension
Analysis of the company's offering, changes in demand, and the competitive structure to assess its economic viability.
Report and support
Preparation of a memorandum for claimants or defendants on the company's situation and whether an irretrievably compromised state exists.
This is a legal concept, established through case law, characterising a company that can no longer sustainably continue operating.
Based on a body of evidence drawn from an accounting, financial, and economic analysis of the company.
It arises in particular in wrongful financial support disputes, liability cases, and in the analysis of insolvency proceedings.
Yes. We analyse the company’s situation in both contexts.
WHAT WE OFFER
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Three-pronged analysis
Cross-analysis of the company's accounting, financial, and economic dimensions.
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Legal rigour
Analyses grounded in the applicable case law framework.
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Reports usable in litigation
Structured deliverables designed for adversarial proceedings.
