Among the spectrums of movable assets valuation:

• Sale-Purchase Transactions

  The valuation ensures the establishment of a fair market price, providing an objective benchmark for both sellers and buyers.

• Intra-Group Transactions

  Valuation of movable assets is also necessary for intra-group transactions, whether they involve sale-purchase or leasing, to ensure transparency and fairness in the prices established between associated/affiliated entities. This helps comply with tax regulations and avoids potential tax adjustments, minimizing financial risks.

• Market Rent Estimation

  Valuation of movable assets is essential for estimating market rent, as it provides an objective analysis of their value in the market context. This allows for the establishment of a fair and competitive rent level, ensuring balance between the owners’ income and tenants' requirements.

• Financial Reporting, for Updating Book Value

  Companies owning movable assets periodically reassess these assets to reflect their fair value in financial statements.

• Financial Reporting, for Purchase Price Allocation

  Valuation of movable assets is essential for determining how the purchase price should be allocated among the components of the traded asset (e.g., land, buildings, equipment, and accessories), ensuring a proper reflection of each element's value in the balance sheet.

• Securing and Refinancing Collateral

  Creditors request valuation to establish the collateral value of movable assets, protecting themselves against financial risks.

• Valuation of Assets for Securing Non-Bank Loans

  Valuations are used to establish collateral and reduce financial risks.

• Insurance Valuation

  A proper valuation of movable assets ensures adequate financial coverage in case of damage (e.g., theft, fire).

• Divorces, Partition, and Successions

  Valuations are used for the fair division of movable assets in legal processes, including the accurate calculation of inheritance taxes.

• Estate Planning and Wealth Transfer

  Valuations are used by families with substantial wealth to plan the efficient transfer of movable assets between generations, optimizing taxes and avoiding disputes.

• Valuation for Granting Usufruct Rights

  In situations where the owner wishes to grant another person the right to use the movable asset without transferring ownership, the valuation helps establish a fair value for this right.

• Valuations for Property and Ownership Rights Disputes

  In cases of disputes over movable assets or claims, valuation is crucial for establishing value and legal rights.

• Insolvency and Enforcement

  Valuation is essential in legal procedures to determine the value of movable assets, whether for liquidation purposes or to secure creditors’ claims.

• Valuation for Leasing

  Valuations provide an objective basis for establishing fair rents and terms in leasing agreements.

• Transparency in Public and Shareholder Reporting

  Valuations ensure accuracy in the reporting of movable asset values by publicly listed companies and public institutions.

• Valuation for Establishing Contributions in Kind in Partnerships

  In partnerships where one party contributes a movable asset instead of capital, the valuation determines the value of this contribution.

• Valuation of Movable Assets in Corporate Relocation

  In cases of company relocations, the valuation of equipment or movable assets helps establish a fair value and negotiate compensation.