Thoth provides quantification of credits rights services to their clients to guide transactions with these assets in support of the credit holder or third parties interested in acquiring them.
We evaluate rights linked to lawsuits involving private or public entities. In relation to public entities, we work on the quantification of assets involving ongoing legal proceedings (pre-precatórios) or precatórios already issued by the public authorities, at Federal, State or Municipal level.
Our expertise covers the valuation of assets related to:
Indemnity actions against the IAA (price deflations - Law 4870/1965)
Credits arising from Eletrobrás Compulsory Loans
Differences in hospital per diem payments
Differences in payments for hospital/ambulatory procedures
Dispossessions
Disputes over construction contracts with public bodies
Agrarian debt securities
Technical assistance in judicial or arbitral expert evidence
Expertise in producing accounting, economic and financial evidence.
Technical assistance in accounting, economic or financial expert evidence in arbitration and judicial proceedings
It is increasingly frequent in the business world the need to carry out accounting calculations or surveys involving specific and determined facts and/or transactions in order to provide evidence for internal purposes or to support allegations or arguments before third parties.
In addition to internal purposes, the evidence can be used in arbitration proceedings, administrative tax proceedings or judicial proceedings. Thoth has the expertise to produce evidence of an accounting, economic and financial nature and the competence to act in:
Arbitration proceedings
It is increasingly frequent for arbitration clauses to be inserted in deals involving private individuals. Claims arising from these deals are decided in arbitration proceedings, which often require the work of a specialized professional to produce technical evidence to support the arbitrators' decision. In the context of arbitration proceedings, Thoth can act as an expert appointed by the court or as a technical assistant appointed by the party.
Technical assistance for expert evidence in court
Court cases often lead to technical evidence for which the magistrate appoints an expert he trusts. The parties are entitled to appoint a professional to act as Technical Assistant. Thoth has the expertise to act as a technical assistant in accounting tests in court, in civil and tax matters.
Expert evidence in administrative tax proceedings
Tax verification procedures have demanded an ever-increasing amount of information to be provided to tax agents, which has led to a violent increase in the workload of the areas responsible for dealing with inspections. Furthermore, it is not uncommon for tax assessments to be based on mere indications gathered by the inspectorate. The dismissal, in the administrative sphere, of tax demands arising from tax assessments cannot do without complete and documented proof. Thoth provides the following services in this area:
support for challenging infraction notices, addressing the matter of fact that is the subject of the tax assessment
proving the origin and existence of tax credits in order to support, based on accounting records and tax records, manifestations of non-compliance with the various administrative bodies in requests for reimbursement and compensation
validating and certifying accounting and tax information to support the assessment of tax credits
valuation of tax credits arising from actions for repetition of debt
Quantification of civil and tax contingencies
The processing of lawsuits up to the point where they become final and unappealable usually takes many years, during which time companies find themselves having to manage the proceedings and, frequently, value the active and passive contingencies linked to the lawsuits.
Thoth is equipped to examine the pleadings and any evidence produced in the course of the proceedings in order to quantify the contingencies, providing elements for the provisioning of liabilities and the valuation of assets linked to the lawsuits.
Valuation reports
Thoth prepares accounting asset valuation reports, providing essential technical support for corporate restructuring processes, including incorporations, mergers and spin-offs.
Condominium Auditing
Condominium auditing is an essential service for ensuring transparency and sound financial management of condominiums, residences and industrial facilities. This service covers a series of activities aimed at a detailed analysis of finances, operations and administrative processes, with the aim of identifying possible irregularities, optimizing resources and improving operational efficiency. Here are some of the main services offered:
Accounting Review
Analysis of financial statements, balance sheets and accounting books to ensure that they comply with rules and regulations.
Verification of Income and Expenditure
Detailed inspection of income and expenditure to ensure that all financial transactions have been recorded correctly and that there are no irregularities.
Contract Analysis
Review of contracts signed by the condominium, including service contracts, maintenance, insurance, among others, to verify their compliance and suitability.
Evaluation of Processes and Internal Controls
Examination of administrative processes and internal controls to identify possible flaws and recommend improvements.
Verification of Legal and Regulatory Compliance
Certification that the condominium is complying with all legal and regulatory obligations, such as payment of taxes, contributions and labor obligations.
Asset Inspection
Assessment of the condominium's assets, including real estate, equipment and other property, to ensure that they are properly registered and maintained.
Audit Reports
Preparation of detailed reports describing the audit findings, including recommendations for improvements and necessary corrections.
Cash Flow Analysis
Monitoring and analysis of the condominium's cash flow to ensure financial health and the ability to honor future commitments.
Planning and Budgeting
Assistance in drawing up annual budgets and long-term financial planning.
Accountability
The Thoth team owns extensive expertise in the detailed examination and preparation of accounts in mercantile format, focusing on ensuring the transparency and fairness of all operations, strictly complying with contractual, legal or judicial requirements.
Corporate governance, management and controllership
Corporate governance, business management, planning, business budgeting and periodic monitoring of results, as well as the implementation, improvement or review of internal control mechanisms.
The Thoth team is prepared to meet the demands of organizations and entrepreneurs that need specific attention, guidance and care in activities to support corporate governance, business management, planning, budgeting and periodic monitoring of results, as well as the implementation, improvement or review of internal control mechanisms.
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