The standard series EVS 875 applies to property valuation. These standards are to be used for valuation activitises and using valuations, especially for activities dealing with lending and financial reporting. The users of these standards are real estate specialists, construction specialists, environment specialists, financial reporting specialists (accountants, auditors), credit institutions, higher edukation institutions. These standards create a basis for unified approach to property valuation, satisfying the needs of private and public sector.EVS 875-6 specifies requirements for valuation for lending purposes. The standard covers general principles for valuation for lending purposes, suitable and unsuitable properties for lending purposes, applications and special considerations of value definitions, special considerations due to property types, lender’s relationships with the valuer, revaluations and relationships to Accounting Standards.
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