Portfolio valuation

Analysing and monitoring investments and risks are critical for maintaining a successful portfolio. Investors require regular updates and reports on the development of their holdings, including assessments and calculations of their net asset value (NAV), also called net book value (NBV) and/or equity value (EV). In addition to the financial aspects, qualitative factors such as market environment, company management, and the technology used by each company impact a portfolios value.

Compliance and regulatory changes have required an increased focus on governance. Valuing illiquid debt and equity securities is complicated, and the potential for a conflict of interest for corporations, hedge funds, pension funds, investment managers, private equity firms, insurance companies, and financial institutions, combined with the importance of determining fair market value for accounting purposes, has increased the demand for independent and objective third party valuation services.

Swiss Appraisal UK is widely recognised as an international leader in the valuation industry, and as we do not engage in managing, trading, or selling derivatives, securities, we provide independent, unbiased valuations. Our highly skilled valuation team combines a narrow focus with broad industry scope, supporting fair value measurements of a wide range of complex and traditional securities. Whether our clients report under GAAP (ASC 820), IFRS (IAS 39), or others, Swiss Appraisals portfolio valuation processes follow the RICS Valuation Standards (Red Book), Alternative Investment Fund Managers Directive (AIFMD), and International Private Equity and Venture Capital Valuation Guidelines (IPEV Valuation Guidelines), delivering transparent, credible, and defensible investor reporting.

Objectives of portfolio valuation

Swiss Appraisal UK can assist with:

  • Ensuring compliance to international practice regulations, accounting guidelines, and financial reporting
  • Monthly, quarterly, or annual monitoring, transparent calculation, and reporting of NAV
  • Risk management assessments
  • Collateral/other independent price verification
  • Portfolio sales and acquisitions
  • Legal support and dispute resolution

Types of portfolio valuation provided

  • Preferred and common debt/equity securities
  • Convertible securities, warrants, and options
  • Derivatives and other specialised securities
  • Emerging market securities
  • Structured products
  • Private Investment in Public Equity (PIPE) investments
  • Collateralised debt/loan obligations
  • Commercial/residential mortgage-backed securities
  • Derivative instruments
  • Joint venture assessments and investments
  • Trade and bankruptcy claims
  • Real estate investments

Swiss Appraisal provides accuracy, transparency, dedicated support, reliability, and flexibility to collateral managers, fund administrators, private equity funds, hedge funds, banks, insurance companies, and start-up companies.

To find out more about our portfolio valuation services, please send a request via our website or call +44 (0) 20 8144 5177.