(1) To conduct asset appraisal, an asset appraisal report must be written in accordance with these Provisions, and it will be the basic content and format for the asset appraisal institution to submit to the entrusting party and the competent department of asset appraisal for confirmation and approval.
(two) the basic content and format of the assessment report:
1. Cover and contents of the evaluation report;
2. Summary of the assessment report;
3. The text of the evaluation report;
4. Documents for reference;
5. Binding of evaluation report.
Second, the evaluation report cover and directory
(1) The cover of the evaluation report shall include the following contents:
1, evaluation project name;
2. The number of the appraisal report issued by the asset appraisal institution (the number shall indicate the year and the serial number of the report);
3. The full name of the asset appraisal institution;
4. Date of submitting the evaluation report;
5. The cover of the evaluation report can indicate the commercial trademark (i.e. graphic symbol) of the evaluation institution.
(2) The contents of the evaluation report are printed on the cover of the evaluation report, including the titles of each chapter and the corresponding page numbers.
(3) The appraisal report shall be bound into volumes according to the appraisal report, the appraisal specification and the appraisal schedule (indicating that the appraisal report includes several volumes), and the contents in each volume shall be printed on the title page.
Three. Summary of evaluation report
(1) The appraisal institution should summarize and print the key contents of the appraisal report in less space before the main body of the appraisal report, so that all parties concerned can understand the main information provided by the appraisal report, which is convenient for enterprises to use in registration and other situations;
(2) The Summary has the same legal effect as the text of the asset appraisal report, and shall be signed and sealed by the certified asset appraiser, the legal representative of the appraisal institution and the appraisal institution in accordance with the requirements of the unified format of the appraisal report, and the date of submission shall be indicated;
(3) The "abstract" must be consistent with the results revealed in the appraisal report, and must not contain misleading contents, and the following words are used to prompt users to read: "The above contents are extracted from the asset appraisal report. To understand the overall situation of this appraisal project, you should read the asset appraisal report carefully. "
Four. Text of assets appraisal report
(1) The main body of the assessment report shall be prepared according to the following basic contents and formats:
1, header;
2. Introduction;
3. Brief introduction of the entrusting party and the asset possessor;
4. The purpose of the evaluation;
5. Scope and target of assessment;
6. Evaluation benchmark date;
7. Evaluation principle;
8. Evaluation basis;
9. Evaluation method;
10, evaluation process;
1 1, appraisal conclusion;
12, with special instructions;
13, major events after the base date;
14, evaluating the legal effect of the report;
15, date of evaluation report;
16, tail.
(2) Header
1, title. The title should be concise and clear, including the words "XXXX (appraisal project name) assets appraisal report", located in the middle and above;
2. Serial number of the report. The serial number of the report shall meet the requirements of the official document, including the characteristic words of the appraisal institution, the official document (such as appraisal report, appraisal consultation and appraisal letter, "appraisal report" is used in the formal report of the appraisal report and "appraisal forecast" is used in the pre-report of the appraisal report), year and document serial number, such as XX Appraisal Report Word (1998)No. 18.
(3) Introduction
The evaluation report shall specify the full name of the entrusting party, the entrusted evaluation items and the overall situation of the evaluation work, and shall generally adopt the expression format containing the following contents:
"XX (appraisal agency) accepted the entrustment of XXXX, and appraised all assets and liabilities involved in XXXX (appraisal purpose) in accordance with the relevant provisions of the state on asset appraisal, in line with the principles of objectivity, independence, impartiality and science, and in accordance with recognized asset appraisal methods. The appraisers of our firm conducted on-the-spot investigation on the assets and liabilities entrusted for appraisal according to the necessary appraisal procedures.
Through investigation, market research and verification, the market value of the assets and liabilities entrusted for appraisal was fairly reflected on XX, XX, XX, XX. Now the assets appraisal and appraisal results are reported as follows: "
(4) Brief introduction of the entrusting party and the asset possessor.
1. The entrusting party and the asset possessor (the combination of them can be called the asset possessor) shall be introduced in detail, mainly including:
(1) Name, registered address, address of main business premises, legal representative and brief history;
(2) Enterprise assets, finance, operating conditions, characteristics and status of industries and regions, and related national industries; Policy.
2. The subordinate relationship or economic relationship between the entrusting party and the asset possessor shall be explained. If there is no affiliation or economic relationship, the reasons for the appraisal shall be explained;
3. If the assets are owned by multiple enterprises, they shall be introduced one by one.
(v) Purpose of evaluation
1. The needs to be met by the entrusting party and the corresponding types of economic behaviors shall be clearly stated;
2. Briefly and accurately explain whether the occurrence of economic behavior has been approved, and if so, indicate the relevant approval documents of economic behavior, including batch >; Name, name of the approving unit, date of establishment and document number.
(six) the scope and object of the assessment
1. Briefly describe the book amount and asset type of assets included in the appraisal scope before appraisal;
2. If the assets included in the assessment are owned by multiple parties, their respective shares and corresponding main asset types shall be stated;
3 should explain whether the assets included in the scope of assessment are consistent with the scope of assets determined during the entrusted assessment and project establishment, and if not, explain the reasons.
(7) Evaluation benchmark date
1, indicating the specific date of the benchmark date, as follows: the benchmark date of the assets appraisal of this project is XX, XX, XX, XX;
2, explain the reasons or conditions for determining the evaluation benchmark date;
3. It is necessary to clearly reveal the degree of influence of determining the evaluation benchmark date on the evaluation results;
4. Explain whether the price used in the evaluation is the standard of the evaluation base date, and if not, explain the reasons;
5. The benchmark date of appraisal shall be determined by the appraisal institution through consultation with the entrusting party according to the nature of economic behavior, and shall be as close as possible to the realization date of appraisal purpose.