| The different 
                      situations which may be encountered in the life of a company, 
                      such as takeovers or cessation of trading, succession or 
                      legal actions require the performance of valuations or expert 
                      appraisals. 
                       
                        | Our expertise and the experience acquired 
                          by us through our professional career enable us to offer 
                          you the following services: |  
                    |  | Expert appraisals of accounts |  
                    |  | Legal opinions and arbitration |  
                    |  | Valuation of companies and stock-in-trade |  
                    |  | Valuation of contributions in kind |  
                    |  | Acquisition of assets |  |