Splitting in the form of a new society Stage 2
7. Valuation of the property
If the acquiring company is a capital company, an assessment of the relevant part of the property of the company to be divided shall be performed in order to determine its adequacy for the establishment 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 decision/contract or draft decision/contract.