Contribution and Merger Audits.

Securing Capital Transactions

In the context of group reorganizations, fundraising, or external growth, the valuation of transferred assets must be indisputable. Overvaluation harms creditors; undervaluation unfairly dilutes historic shareholders.

Audit-AAM acts upon voluntary appointment or by court order to certify that the value of the contributions corresponds to at least the nominal value of the shares issued in return. Our role is not to hinder your momentum, but to legally and financially secure your corporate transactions.

Our Scope of Intervention

Our signing partners possess the technical expertise and legal authority to intervene across all your structural operations:

• Contribution Audit: Appraisal of the value of tangible assets (real estate, equipment) or intangible assets (patents, goodwill, equity stakes) contributed to the capital.
• Merger / Demerger Audit: Verification of the relevance of the relative values attributed to the shares of the companies participating in the operation and validation of the exchange ratio.
• Special Benefits: Appraisal of preferred shares or specific rights granted to certain shareholders during incorporation or throughout corporate life.

The AAM Method: Rigor and Responsiveness

M&A (Mergers & Acquisitions) operations obey extremely tight schedules imposed by the market or investors.

Our strength lies in our ability to immediately deploy a partner expert in financial valuation. We work in perfect synergy with your legal advisors (corporate lawyers, notaries) to anticipate blocking points, model share premiums, and deliver our reports within the incompressible deadlines required by your general meetings.

Are you planning a corporate restructuring? The appointment of a Contribution Auditor requires strategic anticipation. Contact our partners directly to organize a confidential consultation and define your operation’s timeline.