The subject of the valuation can be a company as an organized entity (also a group of companies, eg. capital group), its individual departments or individual elements of its assets and liabilities, including:
- intangible assets (eg. trade marks, licenses, concessions, patent rights, software, copyrights, rights to designs and inventions, rights to trademarks and utility models, know-how)
- fixed assets (land, property, plant, equipment, vehicles, etc.)
- working assets
- own capital and debt capital (eg. liability towards the suppliers of goods and services).
Business valuation can serve the following purposes:
- Sale Purchase transactions
- Valuation of listed companies
- Building of the investment portfolio,
- Comparison of several companies
- Initial public offerings
- Incentive Systems
- The diagnosis of growth factors
- Strategic decisions
- Credit rating of the company
- Implementation of succession and family law (inheritance, divorce)
- Calculation of tax (eg. real estate, income from purchases and sales of the company)
- Company and property insurance
- Calculation of compensation (eg. theft of property)
- The balance sheet value of assets and liabilities (including the valuation of shares in companies)
- Lodging of the company (its components) as a kind contribution to another company.
