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วันเสาร์ที่ 26 กันยายน พ.ศ. 2552

The Importance of Business Valuations in Chapter 11 Bankruptcy Proceedings

The intent of Chapter 11 Bankruptcy reorganization is to allow relief for the debtor in possession, while the company tried to continue, under judicial control. Once the bankruptcy petition was presented, the court shall issue an automatic stay to prevent creditors' enforcement of the assets or the initiation of legal action against the debtor. The assessment can help the courts decide whether the stay, creditors or the debtor can raise the funding will continueOperations.

An expert opinion supports the courts in determining the facts, and can enter the process at every stage of the initiation process. Obviously, any assessment in accordance with applicable bankruptcy law and procedures and comply with accepted methods and approaches while continuing to prepare to remain impartial. Although a quick guide to many experienced estimators from the court location, their know-how and the support of the courts cansignificant effect on the proceedings by the bankruptcy court, debtors in possession (DIP), the committee of unsecured creditors and / or equity holders and secured creditors of the value under different assumptions: liquidation of its assets, going concern, or a combination of both .

In order for a petition to be certified by the courts, the plan of reorganization, certain tests that comply with the law fairly and justly. Chapter 11 is not limited to the reorganization and theCode implicitly recognizes that, in some cases, value can be maximized through a combination of reorganization and liquidation. A company may be worth more if it entirely as a going concern, sold, and experts estimate its value can be calculated during the confirmation phase. The courts need to know whether the company can his creditors in various scenarios of risk and the "going concern" sale to be met, is a popular trend. A debtor in possession of the plan mustMaximizing the value of the assets and the remaining property owners to save the pre-bankruptcy.

The complexity of the bankruptcy laws involves tension between these two concepts of the ongoing monitoring and asset liquidation. On the one hand, efforts to maximize the value of assets and the other is to save the remaining shares of the pre-bankruptcy owners. Saving the going concern "means the business continues to operate the risk funds continue to enter. Creditors are generally riskadverse. However, if the company is liquidated today, the creditors will receive nothing if the company can continue to get something, but the creditors bear the risk of loss.

Further, a business has inherent risk: company-specific risk, risk of changes in the economy and interest rates, all of which must take into account the decision at the confirmation stage of bankruptcy. The professional assessment provides a tool to analyze the courts, fromExperienced and impartial analysis of the underlying value of these various assumptions, risks and standards of value.

Raise claims of secured creditors a stay to try to exclude the assets of the company. Creditors may cause discharge by proving "to seek such a lack of adequate protection." The judge has the discretion and may be based on the assessment, to search are the details of the equity of the company. The actual state of the company isusually not as simple as it appears on the financial statements filed with the courts and tax base. The definition of value is the first and most important question at the beginning of the insolvency proceedings. "Value" can mean different things to different parties: market value, market value, market value, true value, investment value, intrinsic value, fundamental value, insurance, book value, utility value, collateral value, and so on. There are income, assets and market-based methods ofBusiness valuation. The premise of the value used in the evaluation process takes either a "going concern" or "liquidation" of the subject. The bankruptcy court uses the results of these different assumptions, approaches to their decision.

At the beginning of the bankruptcy of an evaluation to determine whether the claimant can lift the automatic stay and if the debtor may use cash collateral or DIP financing to obtain. The acknowledgmentStage, the evaluation for the stages of the debtor's capital ownership structure. Chapter 11 allows the debtor to try to keep the company, while the design of debt repayments. The company can maintain a higher return to creditors than selling off the assets of the company in a liquidation yield. It is difficult to determine whether the company can build successful and steps used in the assessment can bring back more details in relation to the management team, estimated future revenue stream and market conditions. Many factors regarding the condition of the company for the purpose of the assessment analyzes trends in the industry, competition and other companies in the same or similar industry. In addition, contingent liabilities are sought and considered for the probability of occurrence and their impact on the value. The process is also of value and unreported assets of the> Companies such as intangibles and intellectual property rights including copyrights and trademarks.

In re Exide Technologies, illustrated 303 BR 48 (Bankr. D. Del .2003) Chapter 11 on the importance of evaluation for confirmation, and provides guidance on valuations in this context. The details of the case, Exide, capital levels, duties and reorganization plan was complex, the calculation of the value of even more critical. There were significant differencesprepared between the assessments made against the debtor by creditors. In the end, preferably the court review of the committee. In any valuation, the same three methods were used: comparable company analysis, transaction analysis and discounted cash flow. The experts differed, the underlying data and multiples in the application of these methods. The court sided with the adjustments, which has an innovative concept and directed the "stigma" of bankruptcythe company is worth avoiding subjective preferences for a "market" value based on exclusive historical performance practice of bankruptcy.

Confirmation is not the end of such proceedings is so much as all parties want to think. Distributions to creditors may come under challenge with the claims of fraudulent transfers and payments unduly favored. Transfer of the DIP for "less than fair value" under 548 (a) (1) (B) or constructive fraud mustto defend these claims for the value. Preferred payments or transfers made within 90 days prior to the liquidation or the declaration of insolvency may be challenged as well by the creditors.

An expert opinion should be discontinued, as has been confirmed in the phase of all parties in the event of a Chapter 11 Registration as an expert is often in the position that judicial decisions be accepted and supported on the basis of methods of influencing it. This is better for parties that support in securing a"win-win" situation.



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