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“Purchase of Assets and Investments Impairment Tender - 132683285

The INNOVATION AND DIGITAL DEVELOPMENT AGENCY PUBLIC LEGAL ENTITY has issued a Tender notice for the procurement of a “Purchase of Assets and Investments Impairment Testing Service in the Azerbaijan. This Tender notice was published on 25 Dec 2025 and is scheduled to close on 12 Jan 2026, with an estimated Tender value of AZN 38350.00. Interested bidders can access detailed Tender information, eligibility criteria, and complete bidding documents by referencing TOT Ref No. 132683285, while the tender notice number is 2025/KS/01926/V1 and Registering on the platform.

Procurement Summary

Country: Azerbaijan

Summary: “Purchase of Assets and Investments Impairment Testing Service

Deadline: 12 Jan 2026

Posting Date: 25 Dec 2025

Other Information

Notice Type: Tender

TOT Ref.No.: 132683285

Document Ref. No.: 2025/KS/01926/V1

Competition: ICB

Financier: Self Financed

Purchaser Ownership: Public

Tender Value: AZN 38350.00

Purchaser's Detail

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Tender Details

Assets, Scope of work The contractor shall provide the following • Confirmation of the list of assets, their locations and types; Addresses: Baku, Sumgait, Ganja, Nakhchivan, Lankaran, Absheron region (Gobu settlement) Property types: ICT equipment, laboratory equipment, administrative building, buildings and facilities (devices, fencing, reservoir, water tanks, pumping station, checkpoints, etc.), intangible assets (licenses, software, etc.) • Identification of cash generating units; • Conducting impairment tests: discounted cash flow method, market prices and other international methods; • Determining the recoverable amount of assets; • Preparation of recommendations on corrections if necessary; • Used submission of methodology and financial models (including calculation structure and assumptions) to the Agency. Results • IAS 36-compliant impairment test report; • Justification of the recoverable value of assets; • To be used in the auditor's opinion supporting documents; Presentation of used methodology and calculations, Qty- 1, Unit of measurement - units Investments, • Determining the recovery value of investments and comparing them with the balance value; • Report international financial reporting preparation according to standards (IFRS 9, IAS 28, IFRS 10, IAS 36); • Preparation of Investment Impairment Test Report. • Evaluation should be based on international standards and based on objective data; • Analytical report, should be completed with a justified and brief summary; • A separate acceptance-handover deed must be drawn up for each investment; • Confidentiality and accuracy of data must be fully ensured during the execution of work., Qty- 1, Unit of measurement - number
Number of bidders required: 3 Date and time of opening of envelopes: 12.01.2026 17:01 Last date and time for submission of proposals: 2026-01-12

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