As the close of the calendar year quickly approaches, Chief Financial Officers (CFOs), controllers and valuation teams are holding preliminary discussions with auditors and making year-end preparations for the audit.
Valuation of collateralized loan obligations (CLOs) and the accounting policies and procedures surrounding them has evolved over the last several years. Over that same time horizon, the CLO market has boomed, forcing those involved with valuation to achieve a deeper understanding of the risks of these structures and put firm valuation policies in place. This begs the question: What should you do and what policies should you put in place if you find that your fund has started investing in structured products, such as CLOs?
An emerging best practice includes a portfolio level analysis and deep dives prior to year-end on your most risky and material assets. In this updated guide, we share our view on best practices for performing valuation in the weeks leading up to year-end audits.
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Volatility and Value in Debt: Private Credit Valuations
February 25, 2026
A 19% NAV write-down raised eyebrows across private credit markets. Discover what really drives debt valuations and why even small rate moves can have outsized effects.
A&M recognized as an independent provider of Fairness Opinions in Switzerland
February 3, 2026
The recognition further strengthens A&M's corporate finance offering
La conformité comme levier de valorisation transactionnelle
January 27, 2026
Dans un contexte où les données et les actifs technologiques deviennent des moteurs clés de valorisation, la conformité ne se limite plus au respect des règles. Elle conditionne désormais la transférabilité, l’exploitabilité et in fine la valeur réelle des actifs lors d’opérations de carve-out, de joint-venture ou de M&A.
Valuation Insights in Spain 2025
January 27, 2026
We are pleased to share the December 2025 edition of Valuation Insights in Spain, a detailed analysis of key market trends and developments shaping valuation practices in Spain and Europe. This report explores topics such as EV/EBITDA multiples in M&A transactions, industry performance comparisons across the S&P Europe 350 Index, and shifts in equity investment risks.
