{"id":1152,"date":"2025-09-08T11:16:40","date_gmt":"2025-09-08T09:16:40","guid":{"rendered":"https:\/\/lumeraaudit.ee\/services\/non-cash-contribution-audit\/"},"modified":"2025-12-15T08:41:54","modified_gmt":"2025-12-15T06:41:54","slug":"non-cash-contribution-audit","status":"publish","type":"page","link":"https:\/\/lumeraaudit.ee\/en\/services\/non-cash-contribution-audit\/","title":{"rendered":"Verification of Non-Cash Contribution"},"content":{"rendered":"<style>.elementor-1152 .elementor-element.elementor-element-3de2f3e > .elementor-container > .elementor-column > .elementor-widget-wrap{align-content:center;align-items:center;}.elementor-1152 .elementor-element.elementor-element-3de2f3e:not(.elementor-motion-effects-element-type-background), .elementor-1152 .elementor-element.elementor-element-3de2f3e > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:var( --e-global-color-a567df4 );}.elementor-1152 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--e-global-typography-08fdc8c-font-size );line-height:var( --e-global-typography-08fdc8c-line-height );letter-spacing:var( --e-global-typography-08fdc8c-letter-spacing );word-spacing:var( --e-global-typography-08fdc8c-word-spacing );}.elementor-1152 .elementor-element.elementor-element-224f7773 .elementor-heading-title{font-size:24px;}.elementor-1152 .elementor-element.elementor-element-5f82ded{--container-widget-width:100%;--container-widget-flex-grow:0;width:var( --container-widget-width, 100% );max-width:100%;font-size:14px;}.elementor-1152 .elementor-element.elementor-element-6efa74d6{margin:20px 0px calc(var(--kit-widget-spacing, 0px) + 0px) 0px;}.elementor-1152 .elementor-element.elementor-element-6efa74d6 .elementor-button{font-size:var( --e-global-typography-accent-font-size );letter-spacing:var( --e-global-typography-accent-letter-spacing );}}<\/style>\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1152\" class=\"elementor elementor-1152 elementor-778\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3de2f3e elementor-section-items-stretch elementor-section-height-min-height elementor-section-content-middle elementor-section-boxed elementor-section-height-default\" data-id=\"3de2f3e\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f6cbc13\" data-id=\"f6cbc13\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9eacb32 elementor-widget__width-auto elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"9eacb32\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Services<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-794e80a elementor-widget__width-initial elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"794e80a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Verification of Non-Cash Contribution<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3995a4 elementor-mobile-align-center elementor-widget elementor-widget-breadcrumbs\" data-id=\"c3995a4\" data-element_type=\"widget\" data-widget_type=\"breadcrumbs.default\">\n\t\t\t\t\t<nav id=\"breadcrumbs\"><span><span><a href=\"https:\/\/lumeraaudit.ee\/en\/\">Home<\/a><\/span><\/span><\/nav>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-a90dadc e-flex e-con-boxed e-con e-parent\" data-id=\"a90dadc\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d9a3666 elementor-widget elementor-widget-heading\" data-id=\"d9a3666\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Verification of Non-Cash Contribution<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd0fa11 elementor-widget elementor-widget-text-editor\" data-id=\"fd0fa11\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If a company&#8217;s share capital is to be increased through non-cash contributions (i.e., other assets or rights) instead of cash, an independent sworn auditor must be involved in certain cases. The audit of non-cash contributions is crucial to protect the interests of shareholders and investors and to ensure the accuracy of the contribution&#8217;s value. <br><br>A non-cash contribution can be any asset or proprietary right that:<br><br><\/p><ul><li>can be valued in monetary terms,<\/li><li>is transferable to the company,<\/li><li>can be subject to enforcement.<\/li><\/ul><p><br>This can include, for example, real estate, vehicles, computer equipment, debt claims, or loans granted by owners.<br><br>However, services, work performed, or the founders&#8217; contribution to the establishment of the company cannot be considered non-cash contributions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7192f5d8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7192f5d8\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7429a1fa\" data-id=\"7429a1fa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4c249435 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4c249435\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-6bdb7287 elementor-invisible\" data-id=\"6bdb7287\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:250,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7e2eff42 elementor-widget__width-auto elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"7e2eff42\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Would you like to know more?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-224f7773 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"224f7773\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:250}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Speak directly with our specialists!<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f82ded elementor-widget__width-initial elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"5f82ded\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:250}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Whether for a consultation or a price inquiry, we are happy to assist you with both.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6efa74d6 elementor-mobile-align-center elementor-align-center elementor-invisible elementor-widget elementor-widget-button\" data-id=\"6efa74d6\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:250}\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-shrink\" href=\"https:\/\/lumeraaudit.ee\/en#kontakt\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"jki jki-arrow-up-right-line\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Start a conversation here<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-c894906 e-flex e-con-boxed e-con e-parent\" data-id=\"c894906\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cbf405d elementor-widget elementor-widget-heading\" data-id=\"cbf405d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When is an audit necessary?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d8a0c9 elementor-widget elementor-widget-text-editor\" data-id=\"4d8a0c9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u25cf For a private limited company, an auditor&#8217;s assessment is mandatory if the share capital is at least 25,000 euros.<br>\u25cf For a public limited company, an auditor must always be involved, regardless of the share capital amount.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b00a226 elementor-widget elementor-widget-heading\" data-id=\"b00a226\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What does the auditor do?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2067a3b elementor-widget elementor-widget-text-editor\" data-id=\"2067a3b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u25cf Verifies whether the valuation of the non-cash contribution presented by the management board is appropriate and justified.<br>\u25cf Provides an independent assessment of whether the asset&#8217;s value is sufficient, corresponds to market value, and whether the evidence and documents presented for it are adequate.<br>\u25cf Certifies that the non-cash contribution complies with the requirements of \u00a7 143 of the Commercial Code.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b22e9c4 elementor-widget elementor-widget-heading\" data-id=\"b22e9c4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What must the company's management board do?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c74dfea elementor-widget elementor-widget-text-editor\" data-id=\"c74dfea\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>According to the law, the company&#8217;s management board first assesses the value of the asset or right, based on documents, contracts, valuation reports, etc. The management board prepares the assessment, and then the shareholders make the decision regarding the contribution. Only after this is an auditor involved, who verifies the justification of the management board&#8217;s assessment and the sufficiency of the evidence.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n    <div class=\"xs_social_share_widget xs_share_url after_content \t\tmain_content  wslu-style-1 wslu-share-box-shaped wslu-fill-colored wslu-none wslu-share-horizontal wslu-theme-font-no wslu-main_content\">\n\n\t\t\n        <ul>\n\t\t\t        <\/ul>\n    <\/div> \n","protected":false},"excerpt":{"rendered":"<p>Services Verification of Non-Cash Contribution Verification of Non-Cash Contribution If a company&#8217;s share capital is to be increased through non-cash contributions (i.e., other assets or rights) instead of cash, an independent sworn auditor must be involved in certain cases. The audit of non-cash contributions is crucial to protect the interests of shareholders and investors and [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":1143,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"inline_featured_image":false,"postBodyCss":"","postBodyMargin":[],"postBodyPadding":[],"postBodyBackground":{"backgroundType":"classic","gradient":""},"footnotes":""},"class_list":["post-1152","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Verification of Non-Cash Contribution - Lumera Audit<\/title>\n<meta name=\"description\" content=\"We ensure that non-cash contributions, whether real estate or equipment, are fairly valued and legally compliant.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lumeraaudit.ee\/en\/services\/non-cash-contribution-audit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Verification of Non-Cash Contribution - 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