Business valuation

Court Expert: Company Valuation

A court expert in the field of company valuation is appointed when there is a need to value a company, to comment on the correctness of the price applied, or to assess the accuracy of a historically conducted valuation.

Examples of issues that may be subject to an expert opinion in the area of company valuation:

• the value of the company at a specific point in time;
• correctness of the historical company valuation, especially from a methodological perspective;
• correctness of the price applied in the company sale transaction;
• valuation of an enterprise acquired under the Bierut Decree.

Preparing opinions in the area of company valuation is a subfield of business valuation since every company is a business, but not every business is a company. For example, valuation of a sole proprietorship run by an individual falls under business valuation but not company valuation.

Court Expert: Share Valuation

A court expert in share valuation is appointed when there is a need to value shares, to comment on the correctness of the applied price, or to assess the accuracy of a historically conducted valuation. Since the starting point for share valuation is the valuation of the company, share valuation is a subfield of company valuation, which in turn is a subfield of business valuation.

Examples of issues that may be subject to an expert opinion in the area of share valuation:

• value of shares at a specific point in time;
• correctness of the historical share valuation, especially from a methodological perspective;
• correctness of the price applied in the share sale transaction;
• value of the share package subject to division in the division of joint marital property;
• value of the share package at the moment of inheritance acquisition;
• value of the share package forming part of a debtor’s assets.

Court Expert: Stock Valuation

A court expert in stock valuation is appointed when there is a need to value stocks, to comment on the correctness of the applied price, or to assess the accuracy of a historically conducted valuation. Since the starting point for stock valuation is the valuation of the company, stock valuation is a subfield of company valuation, which in turn is a subfield of business valuation.

Examples of issues that may be subject to an expert opinion in the area of stock valuation:

• value of stocks at a specific point in time;
• correctness of the historical stock valuation, especially from a methodological perspective;
• correctness of the price applied in the stock sale transaction;
• value of the stock package subject to division in the division of joint marital property;
• value of the stock package at the moment of inheritance acquisition;
• value of the stock package forming part of a debtor’s assets.