Appraising dictionary


Market value
tržna vrednost
Estimated value for which the willing buyer and willing seller, are prepared to exchange property on the date of evaluation of value, in the transaction between unrelated and independent clients, after suitable marketing, where clients acted informed, careful and under no constraint. (MSOV 1, 3.1. paragraph)
Market rent
tržna najemnina
Estimated value for which the willing tenant is supposed to rent the property to the willing lessor on the date of evaluation of value in transaction, between unrelated and independent clients, after suitable marketing, where clients acted informed, careful and under no constraint.
Pooblaščeni ocenjevalec vrednosti nepremičnin
Authorized appraiser of property value
Is a person who has acquired licence of Slovenian institute of revision for apprising tasks of certified appraiser of property value.

Sodni izvedenci in sodni cenilci
Authorized appraiser of property value
Are appointed from the court, for unlimited time, with the right and duty, to present the court, on its' demand, the findings and opinion on professional questions, for which the law dictates so or for those which are judged to be in need of professional help.
Specialised property
specialno premoženje
The property which is seldom if ever on sale on the market, except at company or unit sale, (which is part of the property), because of its uniqueness which derives from special nature and purpose, its shape, size, location or other characteristics.
Carrying amount
knjigovodska vrednost
The amount with which the means are acknowledged after deducting all accumulated depreciation funds write-offs and accumulated losses because of the weakening. (MRS 36, 6. paragraph).
Depreciable amount
amortizirljivi znesek
Purchasing value of means or some other amount instead of value (in accounting statements) reduced for another such value (MRS 16, 6. paragraph).
Revalued amount
Prevrednoteni znesek
Fair value of means on the day of revaluation, deducted for each later depreciation adjustment of value and later accumulated loss because of debilitation. (MRS 16, 31. paragraph).
International standards of appraising value
Mednarodni standardi ocenjevanja vrednosti (MSOV)
represent the adopted or the best practice in the profession of apprising values, known also as generally adopted rules of conduct for apprising value (GAVP). The appraiser of value can use MSOV voluntarily, mandatory on the basis of law or regulation or on the basis of instructions from clients of planed users and/or national associations or organizations.
Highest and best use (HABU)
najgospodarnejša uporaba
Is the most probable use of property, which is physically possible, suitably grounded, legally admissible, financially feasible and the consequence of this is the highest value of property, of which the value is being appraised.
Valuation report
poročilo o ocenjevanju vrednosti
Document, which registers the instructions for the task, basis and intention of appraising value and results of the analysis, which has lead to the opinion on the value. The report on the appraising value can also explicate analytical processes used at the appraising of value and represents the reasonable information used in the analysis. The report of appraising value can be oral or in writing. The type, content and length of the report can be changed regarding to the intended use, legal requirements, type of property and nature and complexity of the task.
Structures, constructions or modifications on building sites, of permament nature, which include expanditures for labour and capital, designed for added value and profitability of the property. Improvements have different patterns of use and economical utility.
Mortgage of right on the property for insuring or guaranty the repayment of loan with the definition of repayment arrangement. If the loan taker (mortgage debtor) doesn`t fulfill the commitment, than the lender (mortgage creditor) has the right of using the property under mortgage.
Loss of value due to the lessening of use of property, due to dilapidation, technology or human behavior patterns changes or the trends in the society. The obsolescence sometimes denotes things of obsolete design and function, things with structural design, which does not correspond to the momentary code requirements and factors which happen out of the matter, such as alternations in users' demands.
Datum ocenjevanja vrednosti
Datum ocenjevanja vrednosti
Date, to which the opinion of the appraiser of value relates (Effective Date, Valuation Date and/or As Of Date).

Report date
datum poročila
Date of report of appraising value. Can be the same as the date of appraising of value or any other.
Limitation conditions
Omejitveni pogoji
The impediments at appraising of value set by the clients, appraiser itself or local regulations.

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