The legal act | Types of Value | ||
Civil Code of the RM | Value of use | Market value | Replacement value |
Fiscal Code of the RM | Estimated value | Book value |
|
Law on Evaluation Activity | Estimated value | Market value |
|
Provisional Regulation on the Valuation of Real Estate | Market value Market value for current use | Replacement value Reproduction cost | Investment value Liquidation value (or forced sale value) |
Government Decision on the Evaluation of Intellectual Property Objects | Amortisation value Insurance value Balance sheet value Investment value Objective value | Initial value Venal value (market value) Liquidation value Taxable value Use value | Marketable value Net marketable value Current value (discounted) Revalued amount |
Government Decision No.1056 of 12.11.1997 Annex No.6. Methodological indications regarding the determination of the estimated value of the patrimonial complex of the enterprise and the establishment of the sale price of the state patrimony | Assessed value Reproduction cost | Total balance sheet value | Market value |
National Securities Commission Decisions No. 36/9 of 27.12.2001, Regulation on Activities for Securities Valuation and Assets Relating to Them | Estimated value | the basic premises and assumptions in establishing the value |
|
National Securities Commission Decisions No. 5/14 of 31.01.2015 on the approval of the Regulation on the calculation of net assets (equity) and net asset value per unit of undertakings for collective investment in transferable securities | Fair value | valuation methods in accordance with the IVS (according to the fair value principle) |
|
Law on the administration and denationalization of public property No. 121-XVI of 04.05.2007 | Balance sheet value | Market value |
|
Law No. 488 of 08.07.1999 on expropriation for public purpose | Compensation |
|
|
Customs Service. Order no. 04-O of 04.01.2017 Methodological recommendations on the expertise and evaluation of goods and means of transport | Price (value) | Market price | Estimated price |
Law No.1308-XII of 25.07.1997 on normative price and procedure of sale and purchase of land | Market price |
|
|