The valuation is intended to estimate the value of the company as a whole (EV) or the equity of its shareholders. It is also an essential element of the privatisation procedures, which, due to systemic changes in Poland, were and are important. In the procedure of capital privatization, the valuation is the basis for determining the price of the sale of the company's shares in the offer on both the public and the limited market.
Valuation also plays a major role in mergers and acquisitions. In assessing the company in these processes, in addition to the typical valuation methods, specific methods should be used to measure the synergy effect (surplus value of the merged companies over the sum of the values of these companies as separate entities).
The valuations of companies are also used for the conclusion of property insurance (economic) contracts as well as auxiliaryly in judicial, economic and civil (decrease, divorce) processes. They also form the basis for establishing tax liabilities in both income and indirect taxes.