• valuation of non-monetary contribution to a company’s capital
• valuation of an entire enterprise or a part thereof, valuation of individual components of an enterprise’s assets
• valuation of equity securities, capital contributions, assets and liabilities
• mergers and acquisitions
• corporate split-offs

Expert appraisals are also required when a company enters into a contract with its founder or partner for purchase of assets, in cases where the consideration to be paid exceeds 10% of the company’s basic capital (Section 59a).