Valuation assessments

Valuation assessments

Valuation assessments are documents, that contain an assessment of a company's assets, liabilities or the entire company in order to be able to document the presence of capital. These reports can be prepared in connection with the purchase or sale of companies, valuation of assets for accounting purposes, or when calculating damages in the event of an insurance claim.

Valuation assessments must be drawn up and signed by an approved or state-authorised accountant.

When are they used?

Valuation assessments may be required by law; and they are used when there is a need for an independent and professional assessment of the value of assets, liabilities or the company as a whole.

For example, the Danish Companies Act requires the preparation of a valuation assessment report to be prepared in connection with the contribution or withdrawal of assets in a company, mergers, demergers, business restructuring or the conversion of a business into a company. Valuation assessments can also be used for tax and inheritance cases or for settling claims in insurance cases. Its purpose is to ensure the presence of capital. The valuation assessment contains a description of how the values have been calculated, which creates trust for all parties involved.

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