Replying to the Commission’s concerns regarding the assumed value of the Nauta assets used as collateral for the transaction, the Polish authorities stressed that (i) the IDA relied on one pre-transaction valuation prepared by a certified independent surveyor, (ii) the post-transaction valuations of 2011 were based on different land use assumptions (industrial or commercial) and therefore gave different values, (iii) similar transactions concerning nearby plots of land with similar land use restrictions had taken place before and the values obtained were similar to the value of the pre-transaction valuation and were known to the surveyor ...[+++].

Even if the expert evaluation had been carried out in accordance with the Communication, i.e. an evaluation of the actual plot of land that was to be sold carried out just before the sale and on the basis of generally accepted evaluation standards, this evaluation would only be a second best instrument to determine the market price of the land, in the absence of real price offers.

For example, for the US Refugee Admissions Programme, field based contracted NGOs or IOM act as processing bodies, completing dossiers in the field prior to interview by the Immigration Service.

Given the limited value of the land before the possible change in the land-use plan, and given that the workers' claims took priority, bankruptcy would have been financially less attractive than acting in the way they did.

For this reason, a selection of highlights are published ahead of each main report, as close as possible to the dates of the fieldwork.

Part of that increase is doubtless due to the effects of German unification; it is, however, reasonable to wonder whether the figures quoted give an accurate picture of market reality or whether they represent a deliberate attempt to gain ground before the banana market organization was adopted.