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Valuation and Expert Financial Evidence in PRA Cases 2019 - Online CPD

NZ $175.00
Tony Davis 2019-263 Robyn von Keisenberg 2019-337
Tony Davis
Director & Principal, Lyne Davis Opinion
Robyn von Keisenberg
Barrister, Wyndham Chambers

Package includes:

Online CPD Module  l  Electronic booklet  l  PowerPoint Presentation

Package Fee (incl GST)

  • $125 - NZLS members and Associate members
  • $175 - Non-members

Note: Access to the online files is via your "My CPD" page. If you would like to purchase multiple packages, please contact us here.

Online CPD Module

Presentation time: 120 minutes

Increasingly family lawyers need a sound degree of financial knowledge when they are dealing with relationship break-ups when there is a property in dispute. This seminar will provide you with the background to better understand valuation theory and how it is applied in practice with a focus on practical issues for family lawyers which will assist in quantifying relationship property, better managing your experts and critiquing opposing expert evidence.

This seminar will include:
  • A brief overview of how to read and make sense of financial statements
  • A summary of the fundamental issues that should be understood in any valuation; to include:
    - a discussion on fair value versus fair market value, and personal goodwill versus business goodwill
  • A review on how to form a view on whether a business is worth valuing
  • An overview on how to trace property that has been “secreted away”
  • A discussion of why valuers disagree and strategies to deal with disagreements
  • An analysis of the various approaches used to value different categories of property in a relationship property dispute
  • A discussion of economic disparity following Scott v Williams
  • A brief overview of miscellaneous valuation issues including:
    - contributions of the partners to the relationship property: post-separation contributions
    - valuation issues which arise out of interests in trusts.

Please contact us if you use a dial up internet connection.

Learning objectives

By completing this module you will be able to:

  • A greater understanding of financial statements and the fundamental issues in any valuations.
  • Practical tips and real life examples on how to apply this knowledge when advising your clients.

Electronic paper 

Authors: Tony Davis, Robyn von Keisenberg
Published: 26 March 2019
Pages: 116


This is the third time this seminar has been presented, the first being in April 2011. The focus in this “latest edition” is once again on explaining key accounting and valuation principles and practices and how they are applied in the context of relationship property law.

You can be excused for approaching the topic of valuation, and in particular, relationship property valuations with some degree of trepidation. Some of the financial theory and mathematics that underly the science and art of business and company valuations defy the desire for easily implemented solutions and answers. The theory and practice of business and company valuations challenges even the most knowledgeable of minds within the business, academic and legal communities.

Overlying the apparent complexity of “ordinary” valuations of companies and businesses is the added complexity arising from application of the principles and practices in a relationship property context. The additional considerations arising from the Property (Relationships) Act 1976 (PRA or the Act), case law and evolving issues which have yet to be judicially determined – present practitioners, legal and accounting, with a sometimes challenging mix.

It is not possible to turn you into an expert valuer in this seminar (and you probably don’t want to be one), but we will endeavour to explain the core elements of valuation theory, principle and practice to enable you to better perform your role as a practitioner in the field of relationship property law. Although the complexities, variations and nuances of valuation can be challenging, we hope this overview will provide you with helpful insights and practical tips.

During the seminar, we will first consider the role of financial statements in the exercise of valuation. These documents provide critical information about the financial state of an organisation in terms of the assets and liabilities it owns (balance sheet) and the profitability of its business (per the income statement).

Following that, we provide an overview of the theory and principles of business valuation and explain how these are applied in practice, and discuss some of the important nuances in the application that may help you better advise your clients.

Finally, we look at some specific relationship property related valuation issues including economic disparity and valuation of trusts, before finally offering some tips on how you might get the best from your expert.

This seminar deals with the valuation of businesses (whether the ownership structure is sole trader, partnership, company, trust or other form of ownership). It does not consider valuations of real property, plant and equipment or other such fixed assets.

PowerPoint Presentation

These are the slides included in the presentation.

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