Analysis of concealed information
Identification of undisclosed information and assessment of its decisive nature for the acquirer's consent.
Fraud / Fraudulent Concealment in an Acquisition
Expertise in situations of fraud or fraudulent concealment during an acquisition. Analysis of the impact of concealed information on consent and price.
When is this expert opinion required?
The expert opinion on fraud involves analysing the impact of concealed information on the acquirer's consent and on the transaction price. It is required when, after a sale, one party claims that decisive information was deliberately concealed from them.
METHODOLOGY
The analysis combines legal and economic-financial considerations: reasonable diligence, concealed information, price formation, and the misleading nature of the information.
Analysis of due diligence and exchanges
Review of due diligence performed and pre-contractual exchanges in order to assess what could reasonably have been known.
Quantification of the loss
Assessment of the lost opportunity to negotiate a different price or not to enter into the contract had complete information been available.
Report and assistance
Drafting of an opinion on the existence of fraud and assistance in quantifying the loss during litigation.
Financial forecasts, events affecting future performance, accounting information, significant contracts, or undisclosed liabilities.
It refers to the acquirer’s lost opportunity to negotiate a different price or to withdraw from the transaction had the information been known.
No. Where cancellation is not possible, the loss is compensated through damages, often based on a loss of opportunity.
By analysing price formation, negotiations, and the economic impact of the concealed information on the investment decision.
WHAT WE OFFER
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Transactional expertise
Detailed understanding of negotiation mechanisms and acquisition price formation.
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Rigorous quantification of lost opportunity
Economic methodology to assess the real impact of concealed information.
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Reports admissible in litigation
Structured deliverables for judicial and arbitration proceedings.
