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B.S.O. spol. s r.o. » Ocenění movitých věcí

Movable asset valuation

Information necessary for valuation of movable assets, plant and equipment

General/strong> Information Content
A.1 Authorised representatives the persons responsible for preparing and providing the information to the Appraiser
A.2 Date of valuation date as of which the assets are to be valued
Accounting Information Content
U.1 Chart of accounts chart of accounts, or the part thereof pertaining to the asset subject to valuation
U.2 Financial statements final accounts as of the date of valuation approved by an authorised representative of the company, including preliminary balance sheet or the latest available balance sheet (if not available from the Companies Registry archive)
U.3 List of assets accounting list of assets as of the date of valuation in the XLS format stating the following: account no., reg. no., name, date of acquisition, historical book price, residual book price, historical tax price, residual tax price, SKP code or other classification, accounting depreciation rate or total accounting service life, information about technical improvements at least for the past three years (year by year), information about assets bought as second-hand items or through leasing.
U.4 Service Life
  1. current company rules regarding service life (normal expected service life) of the relevant assets. If not available, indicate as N/A.
  2. b. individual estimate of the remaining period of use in service (until decommissioning or replacement) for individual asset types of categories.
Assets Information Content
M.1 Movable assets
  1. large machines and equipment – service documentation (for viewing), description of any technical improvement, description of major repairs and general overhauls, repair plan, information about assets unusable for operation
  2. transport technology – copy of registration book, reg. no. in company books, description of vehicle type, engine type and power, year of manufacture, mileage, major repairs
  3. inventory – amount and specification of inventories as of the date of valuation – liquidity and turnover time of each inventory item, information about unusable and unneeded inventory, inventory valuation method used in company books
M.2 Asset administrator the person capable of physical identification of assets according to the list of assets and able to provide technical information about the assets
Other important facts Information Content
O.1 Litigation active or passive legal disputes including their expected financial consequences
O.2 Off-balance assets assets not included in company books