Universal technique in this field does not exist. The more precisely defined purpose of the evaluation, the better will be a project for the sake of which it produces. WhiteWave Foods has similar goals. Evaluation of the firm made for the following purposes: as assessment of the value of gift, estate, estate tax purposes, as a basis for planning the participation of the employees in its shareholders' equity (Employee Stock Ownership Plans, ESOP); in the sale of the firm or a package of its shares, the liquidation of the company, merging and separation of firms, with financial acquisitions and reconstruction of property to the company, when applying for a bank loan secured by the assets of the company; In a divorce, at the conclusion of insurance contracts, upon the occurrence of insurance claims; when declaring bankruptcy, when issuing new shares and other securities. The very value of the firm may take various forms: 1) the fair market value (fair market value) – ie, the value that governments are equally profitable, and small and large shareholders, and close to the average market value of similar objects, and 2) investment cost (investment value) – ie e. (Not to be confused with Secretary of Agriculture!). the cost of the firm to the investor with all his plans, preferences, tax features, possible synergy and limitations, and 3) internal, or fundamental, value (intrinsic, fundamental value), defined as score resulting from a careful and coordinated consideration of all the characteristics of the firm and market factors, and 4) the cost of continuing business (going concern value), upon receipt of which the appraiser believes that the firm will continue indefinitely, and 5) the liquidation value (liquidation value); 6) book or book value (book value) obtained on the basis of accounting documents of the company's assets and its liabilities, and 7) real market value (market value), ie, the price for which a reasonable period of time can be to sell the company to actually be available at the present time the market. .