Thu, Jun 13, 2024

Valuation Insights H1 2024

In the first half 2024 edition of Valuation Insights, Kroll experts provide an overview of private credit investments valuation best practices, discuss an integrated approach to tax savings on large-scale green energy projects, recent Baseline Distribution Activities guidance released by the OECD as well as the sensitivity of asset pricing.

Executive Summary

In this issue of Valuation Insights, Kroll experts discuss private credit investments valuation best practices. With the private credit market growing to almost $2 trillion, there are increasing questions as to the reliability and rigor of valuation estimates provided by managers to investors. We seek to answer these questions by addressing what valuation rules apply to private credit valuation, highlighting private credit valuation best practices, examining sound private credit valuation procedures and suggesting ways to improve valuation rigor and transparency.

Large-scale renewable energy and alternative energy projects have increased in the U.S., and that growth will likely be the norm over the next decade as economic incentives such as federal and state tax credits continue to spur investment and improve the economic feasibility of these projects. To prove successful, considerations should be made regarding project design, site selection and state and local tax planning. In this article, Kroll experts discuss an integrated approach to tax savings on large-scale green energy projects.

Understand how the initiative formerly known as Amount B impacts your company given new guidance released by the OECD. Read how the sensitivity of asset pricing article explains why valuations under a constant discount rate can be problematic.

Additionally, we are pleased to share our latest Special Purpose Acquisition Company (SPAC) report as well as our recent Financial Institutions Group (FIG) update, where our experts evaluate current market trends, prevailing investor sentiment and valuation developments in the featured subsectors.

Read about Kroll’s recent Valuation Advisory Services expansion in Europe.

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