• Analysis of the structure of revenue and cost / proceeds and payments. Identification of proceeds and costs for affiliated and/or unreliable buyers and suppliers;
  • Analysis of the contract base, the volume of contracted proceeds for legal entities, projects and products, analysis of the amount of financing, completed and accepted work, the fact of payment;
  • Analysis of administrative, managerial and commercial expenses (economic feasibility, validity, marketability, identification of expenses for affiliated and/or unreliable counterparties);
  • Identification of the main suppliers, main buyers;
  • Consolidation of financial statements cleared of intra-group transactions;
  • Analysis of other income and expenses (economic feasibility, validity, marketability, identification of expenses for affiliated and/or unreliable counterparties, depending on the type of income/expenses);
  • Review of the operational and legal structure of the group, drawing up a scheme for the interaction of legal entities within the group and the compliance of legal entities with the services and products provided;
  • General analysis of the Group's performance based on financial statements and annual reports;
  • Expert findings on the manipulation of financial statements: expert judgment on the possible overestimation of the value of assets, overstatement of revenue, understatement of expenses, concealment of losses, etc., including due to intra-group transactions; judgment on the amount of distortion of financial statements (margin reduction, etc.) due to the manipulations performed.