{"id":4862,"date":"2021-04-15T13:43:27","date_gmt":"2021-04-15T13:43:27","guid":{"rendered":"https:\/\/montaudit.me\/procjena-vrijednosti-kapitala-i-biznisa\/"},"modified":"2024-03-29T13:30:22","modified_gmt":"2024-03-29T13:30:22","slug":"capital-and-business-valuation","status":"publish","type":"page","link":"https:\/\/montaudit.me\/en\/capital-and-business-valuation\/","title":{"rendered":"Capital and business valuation"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column]<style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">.shortcode-single-image-wrap.shortcode-single-image-094c3bdfd0f98b12ec0798b5bf468736.enable-bg-rollover .rollover i,\n.shortcode-single-image-wrap.shortcode-single-image-094c3bdfd0f98b12ec0798b5bf468736.enable-bg-rollover .rollover-video i {\n  background: -webkit-linear-gradient();\n  background: linear-gradient();\n}\n.shortcode-single-image-wrap.shortcode-single-image-094c3bdfd0f98b12ec0798b5bf468736 .rollover-icon {\n  font-size: 32px;\n  color: #ffffff;\n  min-width: 44px;\n  min-height: 44px;\n  line-height: 44px;\n  border-radius: 100px;\n  border-style: solid;\n  border-width: 0px;\n}\n.dt-icon-bg-on.shortcode-single-image-wrap.shortcode-single-image-094c3bdfd0f98b12ec0798b5bf468736 .rollover-icon {\n  background: rgba(255,255,255,0.3);\n  box-shadow: none;\n}\n<\/style><div class=\"shortcode-single-image-wrap shortcode-single-image-094c3bdfd0f98b12ec0798b5bf468736 alignnone  enable-bg-rollover dt-icon-bg-off\" style=\"margin-top:0px; margin-bottom:0px; margin-left:0px; margin-right:0px; width:1500px;\"><div class=\"shortcode-single-image\"><div class=\"fancy-media-wrap  layzr-bg\" style=\"\"><img fetchpriority=\"high\" decoding=\"async\" class=\"preload-me lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%201080%20648&#39;%2F%3E\" data-src=\"https:\/\/montaudit.me\/wp-content\/uploads\/2021\/11\/capital-budgeting-image-1080x648.jpg\" data-srcset=\"https:\/\/montaudit.me\/wp-content\/uploads\/2021\/11\/capital-budgeting-image-1080x648.jpg 1080w\" loading=\"eager\" sizes=\"(max-width: 1080px) 100vw, 1080px\" width=\"1080\" height=\"648\"  data-dt-location=\"https:\/\/montaudit.me\/en\/procjena-vrijednosti-kapitala-i-biznisa\/capital-budgeting-image\/\" style=\"--ratio: 1080 \/ 648;\" alt=\"\" \/><\/div><\/div><\/div>[vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<p style=\"text-align: justify;\">The valuation of capital in Montenegro is regulated by the Law on Companies (&#8220;Official Gazette of Montenegro&#8221;, no. 65\/20), the Law on Accounting (&#8220;Official Gazette of Montenegro&#8221; no. 52\/16), as well as the Regulation on the Methodology for Valuation of Property (Official Gazette of Montenegro no. 64\/18).<\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><strong>The purpose of capital valuation is to project the price at which a sale\/transfer of ownership transaction (capital participation) could be executed. Another term for it is capital valuation. It is often an official document that can be used for purposes such as:<\/strong><\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li>Decision-making in M&amp;A transactions: the assessed value is compared with the investor&#8217;s offer;<\/li>\n<li>Tax purposes: for example, to determine capital gains tax when selling ownership;<\/li>\n<li>Strategic decision-making: all business activities should ultimately aim to maximize the company&#8217;s value.<\/li>\n<\/ul>\n<\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><strong>The basic three approaches to capital valuation are:<\/strong><\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li>Cost approach;<\/li>\n<li>Market approach;<\/li>\n<li>Income approach.<\/li>\n<\/ul>\n<\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><strong>The valuation process itself involves providing expert opinions on value and determining the value of assets based on a systematic approach, which includes the following activities:<\/strong><\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li>Physical and legal identification of the property being valued (subject of valuation);<\/li>\n<li>Identification of property rights (documentation);<\/li>\n<li>Determination of the purpose of the valuation;<\/li>\n<li>Determination of the effective date of the valuation;<\/li>\n<li>Collection and analysis of data required for the chosen approach and valuation methods;<\/li>\n<li>Selection and application of valuation methods;<\/li>\n<li>Drawing conclusions on value and preparing reports.<\/li>\n<\/ul>\n<\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_btn title=&#8221;ONLINE APPLICATION FOR CAPITAL\/BUSINESS VALUATION SERVICES&#8221; color=&#8221;info&#8221; align=&#8221;center&#8221; link=&#8221;url:https%3A%2F%2Fmontaudit.me%2Fen%2F%3Fpage_id%3D5413%26preview%3Dtrue&#8221;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text] The valuation of capital in Montenegro is regulated by the Law on Companies (&#8220;Official Gazette of Montenegro&#8221;, no. 65\/20), the Law on Accounting (&#8220;Official Gazette of Montenegro&#8221; no. 52\/16), as well as the Regulation on the Methodology for Valuation of Property (Official Gazette of Montenegro no. 64\/18). [\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text] The purpose of capital valuation is&hellip;<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-4862","page","type-page","status-publish","hentry","description-off"],"_links":{"self":[{"href":"https:\/\/montaudit.me\/en\/wp-json\/wp\/v2\/pages\/4862","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/montaudit.me\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/montaudit.me\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/montaudit.me\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/montaudit.me\/en\/wp-json\/wp\/v2\/comments?post=4862"}],"version-history":[{"count":6,"href":"https:\/\/montaudit.me\/en\/wp-json\/wp\/v2\/pages\/4862\/revisions"}],"predecessor-version":[{"id":5466,"href":"https:\/\/montaudit.me\/en\/wp-json\/wp\/v2\/pages\/4862\/revisions\/5466"}],"wp:attachment":[{"href":"https:\/\/montaudit.me\/en\/wp-json\/wp\/v2\/media?parent=4862"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}