Appraisal of a business
— is an appraisal of a market cost of an enterprise as a whole, or its shares.
As an object of the civil rights an enterprise is considered by the legislation as a complex of property rights of a legal person, to all objects, involved in realization of enterprise activity or a property complex.
Enterprise - is a property complex
that is used for realization of an enterprise
activity. According to article 132 of the Civil
Code of the Russian Federation, the structure
of an enterprise as a property complex includes
all kinds of property intended for its activity.
The property includes ground areas, buildings,
constructions, equipment, inventory, raw materials,
production, rights of the requirement, debts,
and also rights on labeling, individualizing the
enterprise, and the obligations stipulated by
the law or the contract.
The basic attribute
distinguishing the enterprise from other property
complexes, - is the actual use for realization
of enterprise activity, i.e. the activity directed
on reception of the profit. Therefore the enterprise
is an object of business and methods of assessment
of the cost of a business are
applied to its appraisal. According to the Russian
legislation, the owner of a business has the right
to sell it, to put in pawn, insure, bequeath.
Thus, a business
acts as an object of transaction, as goods, with
all properties inherent in it. Business always
possesses cost, which is necessary to know at
making proved decisions during fulfillment of
transactions with it.
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Appraisal of business
is more often made at
- Merge, absorption, connection,
back buying of shares for shareholders,
- Fulfillment of sale and
purchase transactions with shares,
- Acceptance of the proved
investment or administrative decision,
- The inheritance of rights or donations,
- Re-structuring of business and realizations of investment projects,
- Crediting on the security
of securities,
- Issues of securities;
- Privatizations of share
holdings of the enterprises belonging
to the state,
- Carrying out of an objective
appraisal of the income of the enterprise
and its property
- At fixing the taxable base for calculation of taxes, duties or gathering
- Write-off of unused
basic means,
- Definition of a rent
size at delivery of business in rent,
- Establishment of shares
of co-owners in case of signing or cancellation
of the contract or in case of death of
one of partners,
- For other purposes.
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