Statutowe
In order to remain competitive, companies must continuously adjust to new market conditions. In this scope, companies are being acquired, disposed and mergers and contributions in kind take place or minority shareholders are indemnified within „Squeeze-Out“-regulations. In all cases, the business enterprise value or the value of non-cash capital contributions play a pivotal role. Motives for statutory business enterprise valuation generally involve a change in the shareholders’ structure. The legislator has stipulated plenty of regulations in order to protect the minority shareholder. Emphasis is always placed on the value of the respective company or the company shares. For these appraisal motives, in Poland, one must consider especially the Act of 15 September 2000 on Polish Commercial Companies Code, Act of 29 September 1994 on Accounting, Act of 25 September 1981 on State-owned Companies, Act of 30 August 1996 on Commercialisation and Privatisation of State-owned Companies, Act of 21 July 2006 on Financial Market Supervision, Act of 29 August 1997 on Banking Law, Act of 29 August 1997 on Mortgage Bonds and Mortgage Banks, Act of 17 November 1964 on Civil Proceeding Code and other relevant regulations. Such statutory purposes appraisal reasons include:
See our brochure (Statutory Appraisals)
Squeeze-outs Mandatory offers Sale of the state-owned company or its assets Court purposes valuations Mergers Demergers Change of legal structure Capital increase in return for contribution in kind