IEG Appraisers will provide a written opinion for, but not limited to:

• financing;

• insurance valuation;

• financial reporting;

• liquidation;

• audit;

• internal valuation; and/or

• merger/acquisition.

IEG Appraisers can evaluate on the basis of (per ASA definition):

Fair Market Value (“FMV”)

The estimated amount, expressed in terms of cash in Canadian Dollars, that may reasonably be expected for an Asset in an exchange between a willing buyer and a willing seller, with equity to both, neither being under any compulsion to buy or sell, and both fully aware of all relevant facts, as of a specific date.

Orderly Liquidation Value (“OLV”)

The estimated amount, expressed in terms of cash in Canadian dollars, that could typically be realized from a liquidation sale, given a reasonable period of time to find a purchaser, with the seller being compelled to sell on an “as-is condition, where-is location basis”, as of a specific date.

Forced Liquidation Value (“FLV”)

The estimated amount, expressed in terms of cash in Canadian dollars, that could typically be realized from a properly advertised and conducted public auction, with the seller being compelled to sell with a sense of urgency, on an “as-is condition, where-is location” basis, as of a specific date.

The scope of the evaluation may include:

1) site visitations to inspect, analyze and record pertinent information relating to the assets, including but not limited to, model numbers and serial numbers where available;

2) electronic copy of the Evaluation in Excel and PDF; and

3) detailed corresponding photos of assets.

We can also provide appraisals on a Desktop Only Appraisal. This is an Appraisal where the Assets are evaluated solely on the client list of Assets provided and the Assets are not viewed in person.