Cross-border separation of AS (stock company) where no new company is created Stage 2
3. Opinion
If, as a result of the reorganisation, the capital of the acquiring company registered in Latvia is increased, an additional opinion regarding the valuation of the relevant part of the company to be divided for the increase of the capital of the acquiring company shall be submitted to the Commercial Register Authority.
The opinion shall be delivered by a person on the list of valuators for the property contribution of the Enterprise Register or by an auditor who examined the reorganisation contract or the draft contract.