Divestiture of AS (stock company) without establishing a new company, Stage 2
6. Opinion on the valuation of property
If the reorganisation results in an increase in the share capital of the acquiring company, an additional opinion shall be submitted to the Commercial Register Authority regarding the assessment of the relevant part of the company to be divided for the increase in the share capital of the acquiring company.
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.