Encyclopedia
Initial assessment
The initial valuation — with respect to real estate is considered equal to the market value of such property determined on the basis of data from an appraisal of such property conducted by an independent appraiser in accordance with legislation governing appraisal activities in the Russian Federation, with respect to securities traded on an organized securities market is considered equal to the weighted average price established on that market as a result of trading conducted by the market operator on the date preceding the date of conclusion of the donation agreement, with respect to other securities is considered equal to the market value of such securities determined on the date preceding the date of conclusion of the donation agreement on the basis of data from an appraisal of such securities conducted by an independent appraiser in accordance with legislation governing appraisal activities in the Russian Federation1.
Federal Law No. 275-FZ of December 30, 2006 "On the Procedure for Forming and Using Target Capital of Non-Commercial Organizations", as amended on July 31, 2020, Article 4, paragraph 3.1 // Official Gazette of the Russian Federation. 2007. No. 1. Article 38. ↩