Changes in procedure of determining fair value of a share in the Russian LLC
From December 28, 2025, when determining the fair value, the net asset value may be determined as difference between the market value of the company assets and liabilities, rather than on the basis of the company’s financial statements, in the case of:
- participant’s or company’s disagreement with the net asset value determined on the basis of financial statements;
- presence of relevant provisions in the company’s Charter;
- levy of execution upon the share – at the request of creditors, the company or participant.