Can the injection of major shareholder assets into listed companies only be evaluated by asset-based approach?

Shareholders' assets injected into listed companies cannot be evaluated only by asset-based method. According to the regulations of China Securities Regulatory Commission, it is necessary to evaluate the assets of shareholders when injecting them into listed companies. By the end of 2023, in China, the shareholder assets injected into listed companies are generally evaluated by asset-based method, which is one of the most commonly used and common evaluation methods. Asset-based approach is not the only way to evaluate assets. As long as the evaluation results are fair, reasonable, true and reliable, other reasonable evaluation methods can be used to evaluate the assets injected by shareholders.