What is the specific purpose of asset appraisal?
The specific purposes of asset appraisal mainly include: asset transfer, enterprise merger, enterprise sale, enterprise joint venture, stock management, Sino-foreign joint venture (cooperation), enterprise liquidation, guarantee, enterprise lease, debt restructuring, etc.
(1) Asset transfer. Asset transfer refers to the paid transfer of assets owned by asset owners, usually refers to the economic behavior of transferring non-integral assets.
(2) Business combination. Enterprise merger refers to an enterprise taking over the property rights of other enterprises by means of debt, purchase, demutualization and holding, which makes the merged party lose its legal personality or change the economic behavior of legal entities.
(3) enterprise sales. Enterprise sale refers to the sale of property rights of the whole assets such as enterprises or branches and factories with independent accounting within the enterprise.
(4) Joint venture. Joint venture refers to the behavior of domestic enterprises and units to form various forms of joint business entities with fixed assets, current assets, intangible assets and other assets.
(5) Share management. Joint-stock operation refers to the behavior of asset holding units to implement joint-stock operation mode, including legal person shareholding, internal employee shareholding, and issuing unlisted shares and listed shares to the society.
(6) Sino-foreign joint ventures (cooperation). Sino-foreign joint venture (cooperation) refers to the behavior of China enterprises and other economic organizations to establish joint ventures or cooperative enterprises with foreign enterprises and other economic organizations or individuals in China.
(7) enterprise liquidation. Including bankruptcy liquidation, liquidation termination and liquidation.
(8) guarantee. Guarantee refers to the behavior that the asset possessor takes the assets of the enterprise as a guarantee for the economic behavior of other units and assumes joint liability. Guarantee usually includes mortgage, pledge, guarantee, etc.
(9) Enterprise leasing. Enterprise leasing refers to the behavior that the asset owner transfers all or part of the assets of the enterprise to other business users in the form of collecting rent within a certain period of time.
(10) Debt restructuring. Debt restructuring means that creditors and debtors reach an agreement or a court ruling. Agree with the debtor to modify the debt terms.
What is asset appraisal?
Asset evaluation refers to the process of assets evaluation and valuation by specialized agencies and personnel according to national regulations and relevant materials, according to specific purposes, following applicable principles and standards, following legal procedures and using scientific methods.
When do you need an asset appraisal?
(1), the overall asset evaluation and net asset evaluation involved in the change of a sole proprietorship enterprise into a limited company;
(two) the overall assets evaluation and net assets evaluation involved in the change of collective enterprises into limited companies;
(3) the overall asset evaluation and net asset evaluation involved in the change of an enterprise owned by the whole people into a limited company;
(4) the overall asset evaluation and net asset evaluation involved in the change of the research institute into a limited company;
(5) The overall asset evaluation and net asset evaluation involved in the change of the research institute into a limited company;
(six) the overall assets evaluation and net assets evaluation involved in the change of the partnership into a limited company;
(seven) the assets evaluation and net assets evaluation involved in the change of a limited liability company into a joint stock limited company;
(8), the acquisition of state-owned assets by private enterprises involved in the evaluation of state-owned assets, state-owned enterprise assets evaluation;
(9) Evaluation of the overall assets involved in the acquisition of private enterprises by state-owned enterprises and the rights and interests of all shareholders;
(10), the overall assets evaluation of enterprises involved in stock acquisition, transfer and asset reorganization of mixed ownership enterprises;
(1 1), asset appraisal services such as asset appraisal and intellectual property appraisal involved in the restructuring of public institutions.
Legal basis:
People's Republic of China (PRC) Assets Appraisal Law
Article 1 This Law is formulated for the purpose of standardizing asset appraisal, protecting the legitimate rights and interests of the parties involved in asset appraisal, promoting the healthy development of the asset appraisal industry and maintaining the order of the socialist market economy.
Article 2 The term "asset appraisal" as mentioned in this Law refers to the professional service behavior of an appraisal institution and its appraisal professionals who are entrusted to appraise real estate, movable property, intangible assets, enterprise value, asset loss or other economic rights and interests and issue an appraisal report.
Article 3 If a natural person, legal person or other organization needs to determine the value of the appraisal object, it may voluntarily entrust an appraisal institution to conduct the appraisal.
Matters involving state-owned assets or public interests that need to be assessed in accordance with laws and administrative regulations (hereinafter referred to as statutory assessment) shall be assessed by an assessment agency according to law.
Article 4 When conducting business, evaluation institutions and their evaluation professionals shall abide by laws, administrative regulations and evaluation criteria and follow the principles of independence, objectivity and impartiality.
Evaluation institutions and their evaluation professionals carry out business according to law and are protected by law.