Bond valuation

Bond valuation – determine the value of debt instruments

What is bond valuation?

Bond valuation is the process of determining the  market or fair value of debt instruments, such as corporate, government, municipal or private bonds. The value of bonds may be determined for the purposes of transactions, contributions in kind, valuation of financial assets, restructuring, legal disputes or reporting in accordance with IFRS or the Accounting Act.

When might bond valuation be required?

  • sale or purchase transactions involving bonds,
  • contribution of bonds to a company,
  • preparation of financial statements (balance sheet, IFRS),
  • due diligence processes, mergers and acquisitions,
  • tax or court proceedings,
  • debt restructuring,
  • determining fair value for investors or owners.

Who is bond valuation intended for?

  • bond issuers (companies, funds, local government units),
  • institutional and retail investors,
  • entities contributing bonds to companies,
  • law firms handling litigation or restructuring matters,
  • accounting firms, auditors and finance departments,
  • funds and institutions reporting in accordance with IFRS 9.

How can we help with bond valuation?

We carry out independent bond valuations for a variety of purposes. Our services include:
  • analysis of the issue: terms, interest rate, maturity, risk and collateral,
  • selection of appropriate valuation methods:
    • discounted cash flow (DCF),
    • comparison with market prices (where available),
    • analysis of benchmarks and credit ratings,
      • determination of market value or fair value,
  • preparation of a valuation report in accordance with IFRS or the Accounting Act,
  • support in contribution-in-kind, transactional or dispute-related processes.

Why should you entrust us with your bond valuation?

We specialise in the professional valuation of bonds and other debt instruments, supporting companies, investors and auditors in financial reporting, transactions and investment portfolio analysis. Our valuations combine financial, analytical and legal expertise, ensuring reliability and compliance with applicable standards.

  • Experience in valuing bonds of various types and complexity – including corporate bonds, private placement bonds and other debt instruments
  • A combination of financial expertise, data analysis and legal knowledge – ensuring an objective and reliable valuation of debt instruments
  • Compliance with applicable regulations and financial reporting standards – including IFRS and local accounting regulations
  • Transparent valuation reports – tailored to the needs of company owners, investors and auditors
  • Confidentiality, timeliness and a personalised approach – every valuation is carried out in accordance with the client’s needs

Thanks to our experience, bond valuation becomes a reliable tool supporting investment decisions, financial reporting and debt portfolio management.

Benefits of a professional bond valuation

  • a reliable and documented bond value for balance sheet or transactional purposes,
  • a basis for contributing bonds in kind to a company,
  • compliance with IFRS, the Accounting Act and auditing standards
  • a stronger negotiating position vis-à-vis investors or counterparties
  • well-organised documentation of the value of financial assets.

Our experience

We have carried out bond valuations for, amongst others:

  • companies issuing corporate and convertible bonds,
  • investment funds and financial institutions,
  • entities planning to contribute bonds in kind,
  • law firms representing parties in disputes concerning debt instruments.

FAQ

What is bond valuation?

It is the process of determining the market value or fair value of a bond on a given date, taking into account the interest rate, maturity date, risk and market conditions.

What types of bonds can be valued?

We value corporate bonds, private bonds and other debt instruments – both listed and unlisted.

Can bonds be contributed in kind?

Yes – in such cases, a valuation confirming their market value or fair value must be prepared.

Is bond valuation mandatory?

In many cases – yes. Particularly for contributions in kind, financial statements, mergers and tax proceedings.

How long does it take to prepare a valuation?

Depending on the type of bond and the data available – from 1 to 3 weeks.