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Compnay profile News Services UHY SAPA-EXPERTISE

Company UHY SAPA-CONSULTING is a independent member of international professional organization UHY International

UHY SAPA-EXPERTISE Valuation Center

In September, 2nd, 2003 For realization of the activity of property valuation we have created Valuation Center "SAPA-EXPERTISE".

The state licence for employment activity on property valuation ЮЛ-00629-(78878-1910-ТОО) №0048683 from November, 10th, 2006 issued by Committee of registration service of the Ministry of Justice of the Republic of Kazakhstan.

According to the specified licence valuation Center "SAPA-EXPERTISE" renders following types of service:

- Property valuation (except for objects of intellectual property, cost of non-material actives).
- Valuation of intellectual property, costs of non-material actives.
- The property valuation includes a valuation of real estate, vehicles, the equipment etc.
- The valuation of intellectual property and НМА includes a valuation of patents, licences, securities etc.

Only possessing experience and knowledge in all specified spheres it is possible to value business.

Works in valuation are spent strictly conformity with the Law of the Republic of Kazakhstan from 30.11.2000y. №109-II "About valuation activity in the Republic of Kazakhstan";

- "Rules on application by subjects of valuation activity of requirements to methods of a valuation of real estate (except for property complexes)" (are confirmed by the joint order of the Minister of Justice of the Republic of Kazakhstan from 21.11.2002y №173, the Minister of Finance of Republic Kazakhstan from 02.12.2002y №600, the Minister of the industry and trade of the Republic of Kazakhstan from 26.11.2002y №96, the Chairman of Agency on management of ground resources of Republic Kazakhstan from 23.11.2002y №90);

- "Rules on application by subjects of valuation activity of requirements to methods of a valuation of a personal estate" (are confirmed by the joint order of the Minister of Justice of Republic Kazakhstan from 21.11.2002г №174, the Minister of Finance of Republic Kazakhstan from 02.12.2002г №599, the Minister of transport and communications of Republic Kazakhstan from 25.11.2002г №391-I).

Also in the activity valuators are guided by the International Standards of the Valuation, the Seventh edition, 2005.

Employees of the company possess following licences and certificates:

- The state licence for employment on valuation activity №0000117 from 12.02.2002;

- Certificates of Institute of Professional Valuators of Kazakhstan МС-72, МС-75 22.04.2006 year, "the International standards of valuation. Revaluation in connection with transition on IFRS";

- The certificate of Institute of Professional Valuators of Kazakhstan №0000016 from 16.05.2004 years, "the valuation of property the enterprise";

- Certificates of Institute of Professional Valuators of Kazakhstan №9, №18 from July, 04th, 2007, "the Basis of a valuation of extracting business";

- The certificate of the Kazakhstan Association of Valuators №5, from 29.07.2007г "the Valuation of property in the conditions of the repayment (withdrawal) for the state needs";

- The certificate of the Kazakhstan Association of valuators №63, from 29.07.2007г "the valuation movable, real estate, the ground areas".

In the conditions of high rates of development of economy and manufacture, interest of investors to the ground areas that causes the reference to the independent valuator for the most authentic and proved definition of their cost more and more increases.

Wide experience of the executed works by definition of market cost of the real estate in different function (inhabited, commercial, industrial) allows as fast as possible and to define precisely its cost, both in interests of the proprietor, and for the investor, and also for the taxation. The independent valuation of real estate in the conditions of its withdrawal for the state needs is most actual.

The real estate valuation is necessary for real estate sale (or its separate parts); receptions of the credit on the security of real estate; hypothecary crediting; transfers of the real estate to rent: registrations of the real estate as the contribution in basic capital; definitions of tax base for calculation of the tax to real estate; insurance, etc.

The valuation of vehicles includes a valuation of cars, air crafts, a railway transportation, sea and river boats, self-propelled cars of specialised appointment.

Thanks to practical knowledge of technological processes, our valuators make a valuation of cars and the equipment most of different function.

The valuation in business is necessary for:

  • Increases of a management efficiency by the enterprise;
  • Substantiations of the investment decision;
  • Workings out of the plan for development (business plan);
  • Enterprise re-structurings (liquidation, merge, absorption, allocation etc.);
  • Definitions of current market cost of the enterprise in case of its partial or full purchase or sale, at an exit of one or several participants from societies etc.;
  • Definitions of cost of securities of the enterprise, shares, shares in its capital in cases of carrying out of a various sort of operations with them;
  • Definitions of credit status of the enterprise and size of cost of pledge at crediting;
  • Definitions of market cost of property at carrying out of insurance operations;
  • The enterprise taxation (at definition of taxable base it is necessary to spend an objective valuation of the enterprise);
  • Revaluations of actives of the enterprise for book keeping;
  • Entering into the authorised capital of property contributions of founders;
  • The repayment of actions at shareholders;
  • The appeal of a judgement on property withdrawal;
  • Definitions of size of a rent at business delivery in rent;
  • Issues of securities.

Also revaluation of the basic means is necessary for legal bodies at transition on IFRS. According to IFRS 16 "… Being recognised as an active, object of the basic means which fair cost gives in to an authentic valuation, is subject to the account on the overestimated size, its equal fair cost for revaluation date, minus any amortisation saved up subsequently and any losses saved up subsequently from depreciation. Revaluations should is made with a sufficient regularity in order to avoid essential difference of balance cost from that which is defined at use of fair cost for accounting date.

By results of work of the valuators not only give the report on definition of cost of property, but also give practical recommendations about it most to an effective utilisation.











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