Opinion on the market rate of a debt

Sorgem Evaluation acted as an independent advisor for a company operating in the catering industry in relation to the financing of a real estate project. Sorgem Evaluation provided an opinion as a financial expert on the consistency of the considered interest rate of the shareholders’ loan with a market rate.

Sorgem Evaluation notably implemented a multicriteria approach taking into account the industry, the perspectives of the activity and the caracteristics of the financing of the project. This multicriteria approach appears as necessary in a context where the tax administration is firmly opposed to the use of an interest rate different from the legal rate for intragroup financing.