Acquisition, sale and merger of companies
Buying and selling a business can be a complicated affair. Therefore, it requires a solid coverage of the company's strengths and weaknesses, both on the part of the buyer and the seller.
Advice in the event of a change of ownership
At RSM Denmark we can help you with your change of ownership. We specialize in consulting when buying and selling companies.
Acquisition of business
Have you just taken over a business, or are you merely thinking of buying an existing business? Then you are in good hands at RSM. We provide qualified advice, help and guidance for all types of business acquisitions - from start to finish.
Sale of business
Certainly, it is not only the acquisition of a business that we can advise you about - we can of course also help when you as a business owner is sitting at the other side of the table intending to sell. At RSM Denmark, we have great respect for the effort required to build and manage a company, and we always work hard to ensure that the entire transfer process runs as smoothly and satisfactorily as possible.
Advice when buying a business
- We help you with valuation of the company, so you are guaranteed a fair purchase price.
- We advise you in all aspects of the business acquisition, including:
- Help in preparing the financing structure so that you achieve financial balance.
- Review of the company's tax conditions and positions.
- Thorough consideration of all matters in connection with the takeover, ethical as well as business related.
- Review of the time frame of your investment, both in the short and long term.
- Assistance in the event of a divestment of parts of the company after takeover.
- Preparation of exit model so that you are well prepared when you want to resell.
- We participate in purchase negotiations with the seller alongside you, so you always have a competent advisor by your side.
- We perform due diligence on taxes and other financial matters in the company, so you both avoid unpleasant surprises as well as achieve the optimal tax position.
- We act as a coordinator throughout the entire acquisition process.
- We obtain all the necessary guarantees and assurances from the seller so that you do not take on unnecessary financial risks.
- We prepare the purchase agreement for you and close all legal gaps.
- We help you raise a loan, if necessary, and ensure you the optimal loan conditions.
Advice when selling a business
- Utfylling av MVA-oppgaver
- We review and map out the company's financial conditions.
- We make sure to prepare an overall plan for the sales process.
- We help you prepare your business for sale.
- We create an overview of all the company's investments.
- We carry out risk management and perform due diligence.
- We help to develop a detailed takeover model.
- We help you with the company's financial management and budgeting.
- We optimize and streamline the company's financial conditions, including tax.
- We make the complicated and necessary calculations, so that you do not have to.
- We ensure proper valuation of the business so you can demand the right selling price.
- We help you identify potential buyers.
- We help prepare for the transfer of the company when the next generation is ready behind the scenes.
Due diligence - when buying a business
Due diligence is the process that ensures and controls the actual preconditions for the transfer of companies. It also includes a similar process of merger and establishment of collaboration between companies.
The process is carried out to a greater or lesser extent, regardless of whether assets, activities or companies are transferred. The work includes a review of legal, financial and other matters relevant to a planned or intended transfer or transfer of rights and obligations.
The process is carried out in collaboration with you and by further agreement between you and the company's other advisers - usually a lawyer.
RSM Denmark has extensive experience in due diligence inquiries prior to several mergers and acquisitions and is happy to make experience and knowledge available to you. RSM Denmark is thus your assurance of correct insight into the conditions that are crucial for correct and safe assessment of what is to be taken over, determination of the preconditions for carrying out the takeover negotiation as well as structuring and integration of the company after the takeover.
FAQ - bliv klogere på bæredygtighedsrapportering!
Forkortelse | Betydning | Forklaring |
CO2e | CO2-equivalents | Omregning af forskellige drivhusgassers effekt til CO2-ækvivalenter. Gør det muligt at sammenligne forskellige drivhusgassers påvirkning på planeten. |
CSDD(D) | Corporate Sustainability Due Diligence (Directive) | EU-direktiv om virksomheders ansvar for at undersøge og håndtere deres påvirkning på menneskerettigheder og miljø. |
CSR | Corporate Social Responsibility | Virksomheders frivillige indsats for at tage samfundsansvar ud over lovkrav, f.eks. sociale projekter. |
CSRD | Corporate Sustainability Reporting Directive | Nyt EU-direktiv der erstatter tidligere krav, og fastslår at store virksomheder skal rapportere detaljeret om deres bæredygtighedsindsats. |
DEI | Diversity, Equity & Inclusion | Strategier for at skabe en mangfoldig, retfærdig og inkluderende arbejdsplads for alle medarbejdere. |
EFRAG | European Finanial Reporting Advisory Group | Rådgivende organ for EU-Kommissionen der udvikler standarder for finansiel- og bæredygtighedsrapportering, f.eks. ESRS. |
ESG | Environmental Social and Governance | Samlebetegnelse for bæredygtige forhold (miljø, sociale, ledelse). |
ESRS | European Sustainability Reporting Standards | Detaljerede EU-regler for, hvordan virksomheder skal rapportere om bæredygtighed under CSRD. |
EUGBS | European Green Bond Standard | EU-standard for grønne obligationer, der skal sikre ensartede kriterier for, hvad der kan betegnes som en grøn obligation i EU. Reglerne skal sikre at investeringer går til miljøvenlige projekter. |
GHG (-protocol) | Greenhouse Gas (Protocol) | Gasser, der bidrager til global opvarmning. Principperne i GHG protokollen bruges til måling af CO2-udledninger (Scope 1, 2 og 3), i overensstemmelse med internationalt anerkendte beregningsmetoder. |
GRI | Global Reporting Initiative | Internationalt anerkendt rammeværk for bæredygtighedsrapportering. GRI er et frivilligt initiativ. |
IASB | International Accounting Standards Board | Uafhængigt organ under IFRS Foundation, der udvikler og udgiver de internationale regnskabsstandarder IFRS. Samarbejder med ISSB om at sikre sammenhæng mellem finansiel og bæredygtighedsrapportering. |
IFRS | International Financial Reporting Standards | Internationale regnskabsstandarder udstedt af IASB. Sætter fælles regler for virksomheders udarbejdelse og præsentation af årsregnskaber. Obligatorisk for børsnoterede virksomheder i EU og mange andre lande. |
ISSB | International Sustainability Standards Board | Globalt organ der udvikler ensartede standarder for bæredygtighedsrapportering under IFRS Foundation. |
LCA | Life Cycle Assessment | Metode til at vurdere et produkts samlede miljøpåvirkning fra produktion til bortskaffelse. |
SBTi | Science Based Targets initiative | Hjælper virksomheder med at sætte klimamål der er i tråd med Parisaftalens temperaturmål. |
SDG | Sustainable Development Goals | FN's 17 Verdensmål for bæredygtig udvikling frem mod 2030, f.eks. klimaindsats og mindre ulighed. |
SFDR | Sustainable Finance Disclosure Regulation | EU-regler der kræver, at finansielle virksomheder oplyser om bæredygtighed i deres investeringer. |
TCFD | Task Force on Climate-related Financial Disclosures | Et sæt internationale anbefalinger, der sigter mod, at virksomheder forholder sig til og rapporterer om, hvordan klimaforandringer potentielt kan påvirke forretningen. Klimarelaterede- såvel som finansielle risici og muligheder. |
UNGC | United Nations Global Compact | FN-initiativ hvor virksomheder frivilligt forpligter sig til at arbejde med bæredygtighed og samfundsansvar. |
CSRD står for Corporate Sustainability Reporting Directive og er EUs direktiv om bæredygtighedsrapportering, som erstatter det tidligere direktiv om ikke-finansiel rapportering (NFRD).
Formål
Formålet er at øge adgangen til samt kvaliteten og sammenligneligheden af information om miljø (Environmental), socialt ansvar (Social) og ledelse (Governance) for at kanalisere investeringer til bæredygtige aktiviteter.
Hvem er omfattet
CSRD omfatter store børsnoterede virksomheder, andre store virksomheder (klasse C-stor), samt børsnoterede små og mellemstore virksomheder (undtagen mikrovirksomheder).
ESRS står for European Sustainability Reporting Standards og er de obligatoriske europæiske standarder for bæredygtighedsrapportering, som virksomheder skal følge under CSRD.
Dobbelt væsentlighed indebærer, at virksomheder skal rapportere både om hvordan bæredygtighedsforhold påvirker virksomheden (finansiel væsentlighed) og hvordan virksomheden påvirker bæredygtighedsforhold (impact materiality).
Virksomheder skal rapportere om kort sigt (typisk 1 år), mellemlang sigt (typisk 1-5 år) og lang sigt (mere end 5 år), men kan justere definitionerne baseret på egne processer og planer.
Lempelser
Ja, der er visse lempelser og undtagelser for virksomheder med højst 750 ansatte, særligt i de første rapporteringsår.
Placering
Bæredygtighedsrapporteringen skal indgå som et særskilt afsnit i ledelsesberetningen i årsrapporten.
Ekstern verifikation
Ja, bæredygtighedsrapporteringen skal verificeres af en uafhængig tredjepart
Social ansvarlighed (S)
Området omfatter også virksomhedens tilgang til at sikre et fair økonomisk bidrag til samfundet og en aktiv indsats for at give tilbage til lokalsamfundet.
- Almindelige sociale forhold, som virksomheder bør overveje:
- Mangfoldighed og inklusion
- Menneskerettigheder, forsyningskæder og indkøb
- Bekæmpelse af diskrimination, mobning og chikane
- Sundheds- og sikkerhedspraksis (både inden for og uden for organisationen)
- Privatlivs- og databeskyttelse