Therefore, the value of property received by the founder when liquidating the organization is recognized as zero. Later, the financiers changed their position. In a letter dated 25.08.2010 No. 03-03-06 / 1/564 they indicated that the initial value of such property is defined as the difference between its market price and the actually paid shareholder’s share in the authorized capital of the liquidated company
Estimation of property objects according to the legislation is mandatory, as a rule, in the case of concluding transactions with state or municipal property. But there are three exceptions:
Situations associated with determining the correctness of the calculation of taxes,
Disputes about the value of property arising when issuing loans secured by real estate,
If the property is redeemed by the state or the municipality for public needs.
In addition, in practice, large transactions between enterprises do not take place without evaluation. Sometimes an evaluation is conducted to show that an enterprise is a good way to invest money for profit.
Evaluation of the organization’s assets can also occur in the case of joint-stock companies. This need arises to determine the magnitude of non-monetary or property contribution to society.
Organizations can engage an independent appraiser, or they can invite him as an employee, but the organization will have to meet additional requirements.
- Estimation of municipal property
- Estimation of property owned by the municipality is obligatory in the following cases:
- His alienation, or the transfer of property as collateral,
- Transfer of property from state ownership to municipal property,
- Transfer of property for the formation of capital of commercial organizations,
- Other actions related to the disposal of state or municipal property.
The valuation of municipal property is called the state cadastral valuation. The maximum period between inspections can be no more than 5 years. Ordering the behavior of the work of the body that made a decision on the need for their conduct.
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Appraisers are involved in this case by the rules of placing an order for municipal needs.
The executor of performance of works on definition of cost of property after its performance, necessarily should transfer the report on examination. Examination of the results of work is carried out in the association of appraisers, in which the performer consists.
After the examination, the appraiser’s report must be approved. However, those whose interests are affected by the results of the evaluation may appeal it to the arbitration court or to a special commission set up for such cases.
To address or not at once to the commission or to the court must be decided by the applicant. Data on the assessment should be included in the state real estate cadaster and a special fund in which data on the state cadastral valuation is kept.
Estimation of the arrested property.
Property that is seized must be valued by a bailiff at market prices, but at the same time it needs to attract a specialist for this. This applies to cases with:
- Real estate,
- Precious objects,
- Items that have a historical value,
- Monetary signs, which are considered collectible,
- Things that are supposed to reach a price of 30 000 rubles,
- Securities of investment mutual open and interval funds.
In the enforcement proceedings, organizations that have passed a special competition take part as an appraiser. Specialist services can be used in the event of a dispute over the price of the property. Those. Then the bailiff should involve the appraiser in the case when by law his participation is not unconditional.
The appraisal of the seized property must be reflected in the bailiff’s decision. The document must be sent to the parties, they, after receiving the document, have the right to appeal against it. To this they have 10 days from the moment they become aware of the ruling.