- valuation of non-monetary contribution to a company’s capital
- valuation of an entire enterprise or a part thereof, valuation of individual components of an enterprise’s assets
- valuation of equity securities, capital contributions, assets and liabilities
- mergers and acquisitions
- corporate split-offs
Expert appraisals are also required when a company enters into a contract with its founder or partner for purchase of assets, in cases where the consideration to be paid exceeds 10% of the company’s basic capital (Section 59a).