Poland – Expert witness services – wycena nakładów poniesionych na działkach w msc. Turew gm. Kościan

The subject of the contract is the preparation of: A. an estimate specifying: a) the market value of the expenditure, as of 12 December 2025, incurred by the former tenant on plots no. 124/3 and 125/4 in Turew, Gmina Kościan, Powiat Kościański, Województwo Wielkopolskie, KW PO1K/00003621/9, built with, among others, 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 determination by the property expert of the period in which the expenditure was made. - roofing over external gutters at the barn, inv. no. 182/3/176, plot no. 125/4, with the determination by the property expert of the period in which the expenditure was made. - roofing over external gutters at the mash tun, inv. no. 182/3/162, plot no. 125/4, with the determination by the property expert of the period in which the expenditure was made. To determine the value of the expenditure on the real estate, the difference in the value of the real estate determined according to market principles, taking into account its condition after the expenditure, and the value of the real estate, also determined according to market principles, taking into account its condition before the expenditure, must be calculated. b) the market value of the equipment and structures permanently attached to the land on plot no. 124/3: - grain storage silo with a capacity of 150 tons with a loading bucket 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°C, heating surface 108 m2, in the distillery building, period in which the expenditure was made: to be determined by the property expert - digester, Pmax= 6.0 bar, Tpary= 160°C, located in the distillery building, period in which the expenditure was made: to be determined by the property expert. B. an opinion on the market value assessment of individual equipment for the continuation of the operation serving the production of raw spirit located in the distillery building on plot no. 124/3 in Turew. No. Equipment to be assessed 1. Yeast vats: -1 pc. x 600 l, -2 pc. x 700 l 2. Mash tun with a capacity of 5600 l 3. Fermentation vats: -4 pc. x 14000 l, -5 pc. x 22000 l, -1 pc. x 21000 l 4. Spirit tanks: 1x 12 450 l, 1 x 12 460 l, 1 x 33 100 l 5. Spirit pump 6. Mash tanks: 1 x 22 100 l, 1 x 22 500 l 7. Potato loading bucket with feeder 8. Slot cooler with water circulation and cooling installation 9. Spirit cooler 10. Control and measuring device 11. Mash pump 12. Rectification column 13. Water treatment station 14. Mash temperature measurement installation 15. Raw material scale (before the digester) The production equipment constitutes a complete technological line, is technically serviceable and, as of the date of assessment, can be started up for the purpose for which it is intended. The pressure equipment, as of the date of assessment, was under current UDT supervision. The assessment opinion should include, among others: - a detailed description of the activities performed, - justification of the valuation method used, - a description of the subject of the valuation, - photographic documentation, - determination of the market value of the machine or equipment, - marking on a plan or diagram for the purpose of locating each individual piece of equipment. The market value should take into account, among others: the completeness of the equipment, its technical condition and age, the period and method of operation, the correctness of maintenance management, the conditions of supply and demand (offer) for individual valuation items, on the primary or secondary market. When assessing the technical condition, the following parameters should be specified in particular: - the use of the exploitation potential, - the economic use, - the degree of suitability. The estimate and the opinion should include the assessed gross market value of each individual expenditure/equipment separately and the gross market value of the expenditure. Component parts, which are an integral part of a fixed asset, conditioning its use and physically related (forming part of a given fixed asset), are part of the relevant equipment and are subject to valuation together with that equipment. The estimate should contain an accurate description and valuation (gross market value) of all individual expenditures, taking into account in particular their technical condition, degree of wear and tear, and the date of expenditure, as well as an appropriate photograph of the given expenditure in 9x13, 10x15 or 13x18 cm format and marking of the expenditure on a survey map. The nomenclature of individual expenditures should be retained as in the contract.