Due Diligence Services

As part of financial due diligence, we assess the company’s true financial and asset position, as well as operational risks, based on historical data and management information. Business due diligence extends this scope by reviewing the industry context, the company’s regulatory and operational environment, business processes, and the key drivers of value and profitability, including broader outlook and risks. Depending on client requirements, due diligence reports can also be prepared from tax, legal, HR, technical, environmental, IT or other specialized perspectives. 

A GAP analysis is recommended for projects that are expected to be financially viable but are unable to attract sufficient market-based financing. The aim of the analysis is to identify—supported by objective and verifiable evidence—the market shortcomings, non-optimal investment conditions, and the resulting need for governmental intervention (including subsidy requirements). Following the completion of the analysis and the implementation of appropriate decisions, the project’s financing can proceed without breaching applicable EU state aid regulations. 

The MEIP (Market Economy Investor Principle) test is a core component of the EU’s state aid framework. It is used by the European Commission to determine whether governmental financial support granted to a company qualifies as state aid. During the MEIP test, we assess and provide recommendations on whether state participation aligns with market-economy principles—in other words, whether a private investor operating under normal market conditions would have provided the same investment to the company in question.