The obligatory involvement of the appraiser, described in the previous paragraph, entails yet another legally important consequence. In the event that the debtor is a unitary enterprise or a joint-stock company, more than twenty-five percent of the voting shares of which are state or municipal property, the report of the appraisal should be attached to the report prepared by the Federal Property Management Agency. To prepare the conclusion, the report is analyzed for its compliance with the law and the information presented in the report and contained in the set of documents. Rosimuschestvo within 30 days takes either a positive decision about the report on the assessment, or negative. In any case, the prepared conclusion is sent to the arbitration administrator. In the case of giving a positive conclusion or, conversely,
As we see, the property valuation in the bankruptcy case has its own peculiarities, however, due to the heterogeneity of the property that the debtor may have, it is not necessary to develop a separate standard for assessing the property to be sold at the auction in the course of bankruptcy. These nuances simply need to be known and taken into account in order to better understand the essence of the events occurring in the bankruptcy procedure. Property valuation
We will determine the cost of an object of any complexity for submission to the bank, court, notary and other instances.
All our specialists have qualification certificates in all areas of appraisal activity.
20-year experience in the market of valuation services, allows you to quickly solve non-standard tasks.
We will carry out an assessment of the following objects:
2. House, cottage, villa
3. Land plot
4. Commercial real estate
5. Constructions and transfer devices (Railways, cable lines, fences; , water supply, sewerage, gas pipeline, roads and platforms, tanks, overpasses and other facilities)
6. Motor transport and special machinery
8. Damage (Consequences of flooding, fire and other adverse events)
9. Enterprise (business)
WE WILL OVERVIEW CASH REGISTERED VALUE, SUCCESSFULLY REDUCE The current tax legislation, regulating the issues of accounting for income (expenses) from joint activities (Article 278 of the Tax Code of the Russian Federation), does not contain a clear indication of the procedure for valuing property transferred as a contribution to joint activities and obtained upon the termination of joint activities. Let us consider in what order the tax base for the profit tax of the participant of the partnership should be determined.
As an example, let us cite the following situation. The organization became a participant in a simple partnership and for this purpose, as an initial contribution, an immovable property was made whose residual value according to the accounting data was 75 million rubles, according to tax records, 25 million rubles.
In addition, the participants in the partnership made a monetary assessment of the initial deposit, which amounted to 300 million rubles. (This value is reflected in the separate balance sheet of a simple partnership).
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A year later the activity of the partnership was terminated.
Upon termination of the partnership and distribution of its common property, the participant receives the share of property due to him (the real estate object and monetary funds), which leads to the emergence of his income, however, by virtue of cl. 250 and sub. 5 p. 1 of Art. 251 of the Tax Code of the RF such incomes are not taken into account in full, but after deduction of the cost of the initial deposit.
In the situation under consideration, when the general property of the partnership was divided, the participant received an immovable property object (the residual value of which, according to the tax accounting of the partnership, was 300 million rubles, while the value of property reflected in the asset sharing agreement amounted to 200 million rubles), and cash in the amount of 70 million rubles.
The procedure for determining the value of the property received by the participant in the division of the general property of the partnership was not regulated in Chapter 25 of the Tax Code of the Russian Federation, in connection with which the participant has two options – to take as a basis the value of the property: