In an increasingly turbulent financial environment it is very important to be at the source of information and decide the right course of action. Through financial analysis we provide you with information about relevant facts and suggest decisions for future business operations, often in several variants on the basis of those facts. In that regard, financial analysis is essential for those who govern and manage the company's business operations.
The analysis does not correct errors generated during operation but it allows you to avoid repeating the errors, or rectify observed deficiencies in future operations.
An investment study is done for the needs of small, medium and large companies as well as municipalities, cities and counties or all applicants of large investment projects. The contents of the investment study meet the requirements of the Croatian Bank for Reconstruction and Development (HBOR), Ministry of the Economy, Labour and Entrepreneurship as well as the structure required by domestic and foreign business banks and funds.
An investment study serves to obtain bank loans, specific EU funding and subsidies from individual ministries. The most significant results of an investment study are the calculation of expected project profitability through a series of conventional static and dynamic project indicators and financial reports.
A business plan is a written document containing a detailed elaborate analysis of business investment, future business results and solutions for possible risky situations that may occur in the future. A well-developed business plan provides a complete assessment of planned feasibility and also indicates potential risks and tries to minimise them. In addition, the likelihood of a commercial bank approving a loan to a business is significantly increased if your business plane is made by consultants with the necessary knowledge and experience.
By presenting such a well-developed business plan, you are showing the bank that you know what you want and how to achieve it and provide a clear image on how you will use the realization of your own idea to pay the loan back to the bank.
Due diligence includes an analysis of finance and taxes, legal analysis, analysis of technology, human resources, business operations and analysis after completed transaction. Therefore, the process includes the examination of macroeconomic conditions and conditions of the industry itself. In a company which someone is interested in buying, the entire business operation is examined: equipment, assets, quality of management, marketing and production, involved risks and other operations. In short, everything that might be of interest to the buyer or seller.
There are also two sides which order the performance of due diligence â€“ the buyer, to know the value of what they are buying as objectively as possible, and the seller, to know what they have at their disposal for sale.
Transfer pricing refers to the terms and conditions applicable to transactions within multinational companies. It includes prices charged between associated companies based in different countries for transactions within the company, or transfer of goods and services. Since prices have been established by the company within multinational companies, it is possible that prices do not correspond to market prices. This is a significant problem for tax authorities due to the possibility of multinational companies using transfer pricing for cross-border transactions to reduce taxable profits.
The approach accepted by EU member states for the assessment of prices applied to transactions between associated companies is the arm's length principle. The arm's length principle requires that the prices used in transactions between associated companies correspond to prices which would apply to non-associated companies for the same transactions (market prices). The transfer pricing report will indicate whether the tax base for transactions with associated persons needs to be corrected and whether the company is buying and selling goods and services from associated companies at market prices.
Bradara d.o.o. for auditing
Legal form limited liability company
Zeleni trg 4,
+385 1 61 83 524
+385 1 61 83 525
+385 1 61 83 523