Article 12 An evaluation report shall include the following main contents:
(1) Title and document number;
(2) a statement;
(3) abstract;
(4) the text;
(5) attachment.
Article 13 The statement of the evaluation report shall include the following contents:
(1) A certified asset appraiser shall follow the principles of independence, objectivity and impartiality, abide by the provisions of relevant laws and regulations and asset appraisal standards, and bear corresponding responsibilities;
(two) to remind the users of the evaluation report to pay attention to the special matters and restrictions on the use of the evaluation report;
(3) Other contents that need to be declared.
Article 14 The summary of the evaluation report shall provide the main information and evaluation conclusions of the evaluation business.
Fifteenth the main body of the evaluation report shall include:
(1) The entrusting party, the property right holder and other users of the appraisal report other than the entrusting party;
(2) the purpose of evaluation;
(3) The object and scope of assessment;
(4) Value types and their definitions;
(5) Evaluation benchmark date;
(6) Basis for evaluation;
(7) Evaluation method;
(eight) the implementation process and situation of the bid evaluation procedure;
(9) Assessment hypothesis;
(10) Evaluation conclusion;
(11) Description of special matters;
(12) Description of the restrictions on the use of the evaluation report;
(thirteen) the date of the evaluation report;
(14) The signature and seal of the certified asset appraiser, the seal of the appraisal institution and the signature of the legal representative or partner.