What Documents Are Required for an Expert Opinion

For an expert opinion on a company (s.r.o., sole proprietor) maintaining accounting records

Financial statements in full scope (Balance Sheet, Income Statement) for the last 5 years, minimum 3 years (e.g., for a 5-year period 2021-2025 or a 3-year period 2023-2025) in XML or PDF.
Notes to the financial statements for the last closed period when the tax return was filed.
Balance Sheet and Income Statement in full scope as of the valuation date.
Expected values at year-end for the year being valued (e.g., valuation date June 30, 2025 => estimated items as of December 31, 2025) for the Income Statement:
- Revenue from the sale of products and services.
- Operating profit/loss.

Extended documents that improve calculation accuracy, entered by the client into the eval.cz system in addition to the basic documents:

Market valuation of assets (long-term movable and immovable) in the form of own estimate or estimate prepared by a third party.
Aging structure of receivables.
Lease overview.

In addition to the basic and extended documents:

Brief company history (or website link).
Planned investments over a 5-year horizon (if known).
Description of business activities and revenue breakdown by individual activities (% shares).
Asset list (long-term movable and immovable, ideally asset cards, title deeds).
Aging structure of liabilities.
Overview of loans and any other contractual obligations.
Information on intangible and long-term financial assets.

The price of an individual expert opinion depends on the workload and is determined by agreement between the parties before preparation.

Tax returns including appendices for the last 5 years, minimum 3 years (e.g., for a 5-year period 2021-2025 or a 3-year period 2023-2025).
Tax records for the last 5 years, minimum 3 years (Income and expenses)
As of the valuation date:
- Asset and liability inventory.
- Income and expense records.
Expected income and expense values at year-end for the year being valued (e.g., valuation date June 30, 2025 => estimated items as of December 31, 2025).

Extended documents that improve calculation accuracy, entered by the client into the eval.cz system in addition to the basic documents:

Market valuation of assets (long-term movable and immovable) in the form of own estimate or estimate prepared by a third party.
Aging structure of receivables (unpaid issued invoices).
Lease overview.

In addition to the basic and extended documents:

Brief company history (or website link).
Planned investments over a 5-year horizon (if known).
Description of business activities and revenue breakdown by individual activities (% shares).
Asset list (long-term movable and immovable, ideally asset cards, title deeds).
Aging structure of liabilities.
Overview of loans and any other contractual obligations.
Information on intangible and long-term financial assets.

The price of an individual expert opinion depends on the workload and is determined by agreement between the parties before preparation.