Um evaluation report is prepared by experts to present conclusions regarding price estimates and values of a good. It works as a technical proof of value for a given purpose, situation and date. It is usually required in legal proceedings involving controversial values or values without explicit definition. Some examples of the requirement evaluation report these are cases of revisional action of commercial property lease contracts, calculation of market values and forced liquidation or compulsory sale meeting the requirements of financial institutions. Also in cases of fiduciary alienation, mortgages, guarantees and liens.
The government may also require evaluation report in cases of expropriation or for taxation purposes. Private companies, on the other hand, deal with tax, accounting or managerial matters, in addition to cases of incorporation, merger, spin-off, dissolution of companies or asset valuation adjustments.
to write a evaluation report a lot of data is collected and analyzed so that key findings and recommendations with internal and external stakeholders are properly shared. Therefore, it is considered a technical analysis report and can only be carried out by professionals regularly registered with the class council.
Um evaluation report must be prepared, including at least the following topics: identification of the applicant, identification of the owner in case he is not the applicant, objective of the evaluation, reservations and limiting factors, identification and characteristics of the property evaluated, indication of the methods and procedures used, research of values, calculation memory, place and date of the work and qualification and signature of those responsible.
It can be seen that carrying out a evaluation report
it is a complex task, because it uses several methodologies that complement each other, despite having their specificities individually.
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