Appraisal of complete property complexes

Experts evaluators Ukrainian Institute of Law and assessment since 1995 engaged in the evaluation of property complexes. The main part of such assessments carried out in the process of privatization of agricultural enterprises. Partner in the execution of works was the Institute of Agricultural Economics (chief developer of tools for assessment of property complexes in agricultural industries).

Scope of assessment in the form of integral property complex (complete property complex) - the objects, the set of assets that provides the ability to carry out certain business activities. Integral property complexes of enterprises are, as well as their structural units (shops, production areas, etc.) that can be allocated in the prescribed manner to separate objects from the further preparation of the appropriate balance and may be registered as individual business entities (NA number 1).

Objects in the form of an independent evaluation of the integral property complex (CEC) are different: the form of ownership, the purpose of the assessment. Ownership may be private, state, municipal. For objects of state and communal property, to assess, as a rule, lease, privatization (corporatization), sale of the competition, the introduction of the statutory fund. Assessment of the enterprise in the form of integral property complex with private share capital is normally held for sale, loan, making the charter capital, managerial decision-making.

Conducting peer review of the enterprise carried out in accordance with national standards № 1, 2, 3, as well as in the case of a share of state or municipal property, according to the method of property valuation, approved by the CMU № 1891 from 10.12.2003 and other regulations.

As a framework for the assessment may be a market value or, in the presence of limiting conditions, non-market forms of value (liquidation, special, investment, value in use).