An assessment of each part of the property of the merging company shall be carried out in order to determine its adequacy for the establishment of the acquiring company.

Conditions:

• if the decision of the reorganisation is examined by the auditor, the opinion regarding the valuation of the property shall be given by him.
• if the reorganisation decision is not verified by an auditor, the opinion shall be delivered by a person on the list of valuators for the property contribution of the Enterprise Register.