It is important to note that if you wish to revalue the fixed assets (Properties, Plants and Equipment as well as Financial assets such as equity participations in subsidiaries and affiliates) of your company acquired before the year 2023 at their fair market value according to the Law #330, you should undertake this exceptional revaluation in the fiscal year 2023 as the article 8 of the MoF decision #339 (attached) mentioned that if you revalue your fixed assets in 2024 or later, you can only revalue those acquired the year before.