{"id":6080,"date":"2025-06-20T10:09:31","date_gmt":"2025-06-20T08:09:31","guid":{"rendered":"https:\/\/e3holding.de\/e3-approach\/governance\/valuation-policy\/"},"modified":"2025-09-15T16:43:29","modified_gmt":"2025-09-15T14:43:29","slug":"valuation-policy","status":"publish","type":"page","link":"https:\/\/e3holding.de\/en\/e3-approach\/governance\/valuation-policy\/","title":{"rendered":"Valuation Policies"},"content":{"rendered":"<section class=\"custom-block section-page-header text-left align-content-vertical-top page-header-small pt-navbar\" id=\"block_b0012fec53383727d2731a5ba76d8598\"><div class=\"section-inner page-header-inner\"><div id=\"breadcrumb\" class=\"scrollable border-bottom-mobile\"><div class=\"scroll-container\"><ul class=\"breadcrumb breadcrumb-light\"><\/ul><\/div><\/div><div class=\"wrapper-wide\"><div class=\"page-header-content pt-medium pb-lg-medium\"><div class=\"row\"><div class=\"col-sm-20 offset-sm-2 col-lg-11 offset-lg-2  align-self-center\"><div class=\"page-header-content pb-medium pb-lg-0\"><span class=\"page-title underline underline-secondary mb-3\">Valuation Policies<\/span><h1 class=\"mb-0 text-reveal\">Valuation Policies &#038; Procedures<\/h1><\/div><\/div><div class=\"col-sm-20 offset-sm-2 col-lg-8 offset-lg-1  align-self-center\"><div class=\"image-container image-standard image-rounded image-standard fade-in\"><img loading=\"lazy\" decoding=\"async\" width=\"1800\" height=\"1200\" src=\"https:\/\/e3holding.de\/wordpress\/wp-content\/uploads\/2025\/07\/e3-valuation-policy.jpg\" class=\"img-fluid\" alt=\"E3 Valuation Policy\" srcset=\"https:\/\/e3holding.de\/wordpress\/wp-content\/uploads\/2025\/07\/e3-valuation-policy.jpg 1800w, https:\/\/e3holding.de\/wordpress\/wp-content\/uploads\/2025\/07\/e3-valuation-policy-300x200.jpg 300w, https:\/\/e3holding.de\/wordpress\/wp-content\/uploads\/2025\/07\/e3-valuation-policy-1024x683.jpg 1024w, https:\/\/e3holding.de\/wordpress\/wp-content\/uploads\/2025\/07\/e3-valuation-policy-768x512.jpg 768w, https:\/\/e3holding.de\/wordpress\/wp-content\/uploads\/2025\/07\/e3-valuation-policy-1536x1024.jpg 1536w, https:\/\/e3holding.de\/wordpress\/wp-content\/uploads\/2025\/07\/e3-valuation-policy-1280x853.jpg 1280w\" sizes=\"auto, (max-width: 1800px) 100vw, 1800px\" \/><\/div><\/div><\/div><\/div><div class=\"row d-none d-lg-flex\"><div class=\"col-lg-22 offset-lg-1\"><hr><\/div><\/div><\/div><\/div><\/section><section id=\"block_33eb93adde9bd178800c34edaff49bf7\" class=\"custom-block section-content align-content-vertical-top pt-medium pb-medium\"><div class=\"wrapper-wide\"><div class=\"section-inner\"><div class=\"row g-0\"><div class=\"col-sm-20 offset-sm-2 col-lg-12 offset-lg-2 order-lg-1\"><div class=\"acf-innerblocks-container\">\n\n<p>E3 Holding SE has established clear and consistent valuation guidelines for determining the fair value of its portfolio companies. These guidelines adhere to the IPEV standards and fulfill the regulatory requirements of IFRS 13 and the AIFM Directive. The combination of recognized valuation approaches, such as market value, capitalized earnings value, and option pricing methods, ensures professional, transparent, and investor-oriented valuations.<\/p>\n\n\n\n<div id=\"block_ef3677ca3c98a730627a5e98fc98f0f8'\" class=\"custom-block section-download rounded pt-small\">\n\n\n\t<div class=\"tile-download tile tile-rounded tile-padding-large\">\n\t\t<div class=\"tile-inner bg-beige-light\">\n\t\t\t<div class=\"row\">\n\n\t\t\t\t<div class=\"col-24 col-sm-8 col-lg-8 align-self-lg-center\"><div class=\"image-container m-auto mt-4 mb-5 mt-sm-0 mb-sm-0 bg-white image-a4 image-download shadow pointer-events-none\" style=\"max-width:10rem\"><img width=\"640\" height=\"905\" src=\"https:\/\/e3holding.de\/wordpress\/wp-content\/uploads\/2025\/06\/E3_Valuation-Policy_EN-pdf-724x1024.jpg\" class=\"img-fluid shadow-lg\" alt=\"Governance: Valuation Policy &#038; Procedures\" loading=\"lazy\" decoding=\"async\" \/><\/div><\/div>\n\t\t\t\t<div class=\"col-24 col-sm-16 col-lg-16 align-self-center\">\n\t\t\t\t\t\n\t\t\t\t\t<div class=\"download-info\">\n\t\t\t\t\t\t<span class=\"page-title\">pdf<\/span>\n\t\t\t\t\t\t<p class=\"h3 download-title mt-0 mb-1\">Valuation Policy &#038; Procedures<\/p>\n\t\t\t\t\t\t<p class=\"download-description small muted mb-3\">E3 Holding SE<\/p>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<a class=\"d-block text-center text-sm-start\" target=\"_blank\" title=\"Download Valuation Policy &#038; Procedures\" href=\"https:\/\/e3holding.de\/wordpress\/wp-content\/uploads\/2025\/06\/E3_Valuation-Policy_EN.pdf\">\n\n\t\t\t\t\t\n\t\t\t\t\t\t<button class=\"button button-background-secondary w-100\">\n\t\t\t\t\t\t\t<i class=\"fa fa-download\"><\/i><span class=\"ms-2 d-inline-block\">Download<\/span>\n\t\t\t\t\t\t<\/button>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n<\/div><\/div><script type=\"text\/javascript\">jQuery(function ($) {\n   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id=\"child-6074\" class=\"child-page'\">\n\n        <span class=\"list-number\">2<\/span>\n\n        <a href=\"https:\/\/e3holding.de\/en\/e3-approach\/governance\/code-of-conduct\/\" title=\"\">Code of Conduct<\/a>\n\n        <\/li>\n\n    \n        \n        <li id=\"child-6076\" class=\"child-page'\">\n\n        <span class=\"list-number\">3<\/span>\n\n        <a href=\"https:\/\/e3holding.de\/en\/e3-approach\/governance\/business-strategy\/\" title=\"\">Business Strategy<\/a>\n\n        <\/li>\n\n    \n        \n        <li id=\"child-6080\" class=\"child-page active'\">\n\n        <span class=\"list-number\">4<\/span>\n\n        <a href=\"https:\/\/e3holding.de\/en\/e3-approach\/governance\/valuation-policy\/\" title=\"\">Valuation Policies & Procedures<\/a>\n\n        <\/li>\n\n    \n        \n        <li id=\"child-6082\" class=\"child-page'\">\n\n        <span class=\"list-number\">5<\/span>\n\n        <a href=\"https:\/\/e3holding.de\/en\/e3-approach\/governance\/dei\/\" title=\"\">Diversity, Equity & Inclusion (DE&I) Policy<\/a>\n\n        <\/li>\n\n    \n    <\/ul>\n\n\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><style type=\"text\/css\">#block_21749baaad8852c734cc1d1ff7c8a989 .section-inner {background-color: rgb(242,243,244);} #block_21749baaad8852c734cc1d1ff7c8a989 .background-image:before {background: -moz-linear-gradient(left, rgba(242,243,244,1) 0%, rgba(242,243,244,0) 100%);background: -webkit-linear-gradient(left, rgba(242,243,244,1) 0%,rgba(242,243,244,0) 100%);background: linear-gradient(to right, rgba(242,243,244,1) 0%,rgba(242,243,244,0) 100%);}#block_21749baaad8852c734cc1d1ff7c8a989 .section-content:before {background: -moz-linear-gradient(bottom, rgba(242,243,244,1) 0%, rgba(242,243,244,0) 100%);background: -webkit-linear-gradient(bottom, rgba(242,243,244,1) 0%,rgba(242,243,244,0) 100%);background: linear-gradient(to top, rgba(242,243,244,1) 0%,rgba(242,243,244,0) 100%);}#block_21749baaad8852c734cc1d1ff7c8a989.gradient-top .section-inner:before {background: -moz-linear-gradient(top, rgba(242,243,244,1) 0%, rgba(242,243,244,0) 100%);background: -webkit-linear-gradient(top, rgba(242,243,244,1) 0%,rgba(242,243,244,0) 100%);background: linear-gradient(to bottom, rgba(242,243,244,1) 0%,rgba(242,243,244,0) 100%);}<\/style><section class=\"custom-block section-teaser has-background content-left teaser-next\" id=\"block_21749baaad8852c734cc1d1ff7c8a989\"><div class=\"section-inner\"><div class=\"image-container background-image image-bg-transition image-bg-transition-left image-center\"><img loading=\"lazy\" decoding=\"async\" width=\"1800\" height=\"1200\" src=\"https:\/\/e3holding.de\/wordpress\/wp-content\/uploads\/2025\/07\/e3_de-and-i.jpg\" class=\"img-fluid pointer-events-none\" alt=\"\" srcset=\"https:\/\/e3holding.de\/wordpress\/wp-content\/uploads\/2025\/07\/e3_de-and-i.jpg 1800w, https:\/\/e3holding.de\/wordpress\/wp-content\/uploads\/2025\/07\/e3_de-and-i-300x200.jpg 300w, https:\/\/e3holding.de\/wordpress\/wp-content\/uploads\/2025\/07\/e3_de-and-i-1024x683.jpg 1024w, https:\/\/e3holding.de\/wordpress\/wp-content\/uploads\/2025\/07\/e3_de-and-i-768x512.jpg 768w, https:\/\/e3holding.de\/wordpress\/wp-content\/uploads\/2025\/07\/e3_de-and-i-1536x1024.jpg 1536w, https:\/\/e3holding.de\/wordpress\/wp-content\/uploads\/2025\/07\/e3_de-and-i-1280x853.jpg 1280w\" sizes=\"auto, (max-width: 1800px) 100vw, 1800px\" \/><\/div><div class=\"wrapper-wide\"><div class=\"row g-0\"><div class=\"col-sm-20 offset-sm-2 col-lg-10 align-self-lg-center position-relative\"><div class=\"section-content pt-lg-medium pb-medium\"><p class=\"teaser-page-title page-title\">Next chapter<\/p><h2>Diversity, Equity &amp; Inclusion (DE&amp;I) Policy<\/h2><a href=\"https:\/\/e3holding.de\/en\/e3-approach\/governance\/dei\/\" title=\"Next chapter\"><button class=\"button button-background-secondary button-circle button-circle-small button-icon button-arrow align-self-center\"><svg 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280Z\"\/><\/svg><\/button><\/a><\/div><\/div><\/div><\/div><\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":9,"featured_media":6038,"parent":6005,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-6080","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/e3holding.de\/en\/wp-json\/wp\/v2\/pages\/6080","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/e3holding.de\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/e3holding.de\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/e3holding.de\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/e3holding.de\/en\/wp-json\/wp\/v2\/comments?post=6080"}],"version-history":[{"count":8,"href":"https:\/\/e3holding.de\/en\/wp-json\/wp\/v2\/pages\/6080\/revisions"}],"predecessor-version":[{"id":6328,"href":"https:\/\/e3holding.de\/en\/wp-json\/wp\/v2\/pages\/6080\/revisions\/6328"}],"up":[{"embeddable":true,"href":"https:\/\/e3holding.de\/en\/wp-json\/wp\/v2\/pages\/6005"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/e3holding.de\/en\/wp-json\/wp\/v2\/media\/6038"}],"wp:attachment":[{"href":"https:\/\/e3holding.de\/en\/wp-json\/wp\/v2\/media?parent=6080"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}