Business valuations are made for court and arbitration opinions within the scope of legal disputes. For arbitration reports, both parties commission the expert, who as a result acts as a neutral expert; the arbitration report is binding for the parties.
An expert also acts in a neutral role if they are appointed by the court. This can occur if during so-called legal challenges the court is called on to review the appropriateness of a settlement/exchange ratio for actions under equity law (e.g. a “squeeze out”, merger, control and profit and loss transfer agreements).
In addition, it can also happen that a court commissions a business valuation report within the scope of criminal law, e.g. for tax evasion cases in order to gather evidence.
Because the results in these cases must be reliable, these usually involve complete IDW S 1 reports.