Poland – Expert witness services – Sporządzenie operatów szacunkowych określających wartość rynkową nakładów poniesionych na działkach w msc. Turew gm. Kościan i Gola gm. Gostyń

Part 1: Preparation of a valuation report determining the market value of the costs incurred on the plots in Turew, Gmina Kościan. The subject of the contract is the preparation of: A. a valuation report determining: a) the market value of the costs, as of 12 December 2025, incurred by the former lessee on plots no. 124/3 and 125/4 in Turew, Gmina Kościan, Powiat Kościański, Województwo Wielkopolskie, built with, among other things, a rural distillery building with technical equipment, including the execution of: - construction works covered by the investment agreement of 14 October 2004, on plot no. 124/3 built with a rural distillery building, with the period in which the expenditure was made: to be determined by the property expert; - roofing over external gutters at the barn, inv. no. 182/3/176, plot no. 125/4, with the period in which the expenditure was made: to be determined by the property expert; - roofing over external gutters at the mash tun, inv. no. 182/3/162, plot no. 125/4, with the period in which the expenditure was made: to be determined by the property expert. To determine the value of the costs on the immovable property, it is necessary to calculate the difference in the value of the immovable property determined according to market principles, taking into account its condition after the costs were incurred, and the value of the immovable property, also determined according to market principles, taking into account its condition before the costs were incurred. b) the market value of the equipment and structures permanently connected to the land on plot no. 124/3: - silo for storing grain with a loading capacity of 150 tons with a loading basket and conveyors on plot no. 124/3, period in which the expenditure was made: to be determined by the property expert; - coal-fired steam boiler, type P-2, year of construction 1934, Pmax= 8.0 bar, Tpary= 171 0C, heating surface 108 m2, in the distillery building, period in which the expenditure was made: to be determined by the property expert; - steam generator, Pmax= 6.0 bar, Tpary= 160 0C, located in the distillery building, period in which the expenditure was made: to be determined by the property expert. B. an opinion on the valuation of the market value of individual items for the continuation of the operation serving to produce raw spirits located in the distillery building on plot no. 124/3 in Turew: Equipment for valuation 1. Yeast vats: 1 x 600 l, 2 x 700 l 2. Mash tun with a capacity of 5600 l 3. Fermentation vats: 4 x 14000 l, 5 x 22000 l, 1 x 21000 l 4. Spirit storage tanks: 1 x 12450 l, 1 x 12460 l, 1 x 33100 l 5. Spirit pump 6. Wort tanks: 1 x 22100 l, 1 x 22500 l 7. Potato loading basket with feeder 8. Slit cooler with circulation and water cooling installation 9. Spirit cooler 10. Control-measuring device 11. Mash pump 12. Rectification column 13. Water treatment station 14. Mash temperature measurement installation 15. Raw material scale (before the steam generator). The production equipment constitutes a complete technological line, is technically serviceable and, as of the valuation date, can be started up for the purpose for which it is intended. The pressure equipment, as of the valuation date, was under the current supervision of the Office of Technical Inspection. Part 2: Preparation of a valuation report determining the value of the costs incurred on the plots in Gola, Gmina Gostyń. The subject of the contract is the preparation of a valuation report determining the market value of the costs, i.e. the estimation of the increase in the value of the leased land with buildings, resulting from the investment consisting in the construction of a grain drying and storage base on plots with cadastral numbers 68/2 and 69/2, cadastral district Gola, Gmina Gostyń, Województwo Wielkopolskie, the market value of the costs is to be determined as of 01.06.2026. The drying and storage line is part of the drying and storage base, built by the company TORNUM in 2008, used in a year-round system. The line includes, among other things: - grain receiving hopper with a declared capacity of up to 100 t/h with a steel canopy, located on plot no. 69/2 and 60 obr. Gola; in the value of the hopper together with the canopy, determined by the property expert, the market value of the expenditure with an area of 60 m2, located on plot no. 60, not owned by KOWR, should be separately specified; - flat-bottomed steel silos with a capacity of 1250 tons each - 12 units, each constituting a separate technical device; - buffer hopper silos for storing grain with a capacity of 300 tons each - 2 units, each constituting a separate technical device, - forced air circulation installation in silos - 7 units, production of the company TORNUM, type FMLB-1-080-1-2-8 with a power of 22 kW each, - bucket conveyor set - 5 units, - chain conveyor set - 15 units, - Swedish-type TORNUM TK4-22-5 flat dryer for drying grain with a theoretical capacity of 36 tons/h, gas-fired with a gas burner, - Danish grain cleaner, type Damas Sigma 756 2A, - gas reducer type 233-12-4-72, - moisture controller HCS-D1, - dryer control from the level of the electronic system of the entire facility of the company CITECT SCADA, - reinforced concrete foundation slab with basement and channels - concrete spillway between silos, - yard hardening, - control building. The reinforced concrete foundation slab with basement and channels should be valued as a separate technical and functional element.