Purchase of Assets and Investments Impairment Testing Tender

• Country: Azerbaijan
• Summary: Purchase of Assets and Investments Impairment Testing Service
• AZT Ref No: 130959322
• Deadline: 10 Dec 2025
• Financier: Self Financed
• Purchaser Ownership: Government
• Tender Value: AZN 38350.00
• Notice Type: Tender
• Document Ref. No.: 2025/KS/01563/V1
• Purchaser's Detail:
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• Description:
• Assets, Scope of work
  The contractor shall provide the following
  • Confirmation of the list of assets, their locations and types;
  Addresses: Baku, Sumgait, Ganja, Nakhchivan, Lankaran, Absheron region (Gobu settlement)
  Property types: ICT equipment, laboratory equipment, administrative building, building and facilities (plants, fencing, reservoir, water tanks, pumping station, crossing points, etc.), intangible assets (licenses, software, etc.)
  • Identification of cash generating units;
  • Conducting impairment tests: discounted cash flow method, market prices and other international methods;
  • Determining the recoverable amount of assets;
  • Preparation of recommendations on corrections if necessary;
  • Submission of used methodology and financial models (including calculation structure and assumptions) to the Agency.
  Results
  •BMUS 36 compliant impairment test report;
  • Justification of the recoverable value of assets;
  • Supporting documents that can be used in the auditor's opinion;
  Presentation of used methodology and calculations., Qty- 1, Unit of measurement - number
  Determining the investment recovery value and comparison with balance sheet value;
  • Preparation of the report according to international financial reporting standards (IFRS 9, IAS 28, IFRS 10, IAS 36);
  • Preparation of Investment Impairment Test Report.
  • Evaluation should be based on international standards and based on objective data;
  • Report should be completed with an analytical, justified and brief summary;
  • A separate acceptance-handover deed must be drawn up for each investment;
  • Confidentiality and accuracy of data must be fully ensured during the execution of the work., Qty- 1, Unit of measurement - number
• Documents:

 Tender Notice