In the case of new qualifying circumstances that would significantly change the fair value of the asset at the effective date of its contribution, a revaluation shall be carried out on the initiative and under the responsibility of the administrative or management body.
I gcás imthosca cáilitheacha nua a mbeadh athrú suntasach ar luach cóir na sócmhainne ar dháta éifeachtach a ranníocaíochta mar thoradh orthu, déanfar athluacháil ar thionscnamh agus faoi fhreagracht an chomhlachta riaracháin nó bainistíochta.