1. It is divided into cash acquisition, equity acquisition and asset acquisition (equipment, real estate, land use rights, financial assets, intangible assets, etc.) according to the form of capital contribution of the acquirer. );
2. Classification by the form of acquired assets: acquisition of the equity of the acquired party and acquisition of the assets of the acquired party (equipment, real estate, land use rights, financial assets, intangible assets ...)
Two, from the above classification, acquisition, of course, not only take equity acquisition and asset acquisition, but also cash acquisition.
3. Under normal circumstances, equity and assets cannot be evaluated separately. Equity without assets has no value, or equity and assets are the same thing. Equity here refers to the equity of the acquired party. If you mean the third-party equity held by the acquired party, of course, you can evaluate it separately. Buy assets if you don't want to absorb the acquired company; If you want to absorb the acquired company, it is much more convenient to buy equity directly. From the perspective of the acquirer, the acquisition of equity is the evaluation of equity, and the acquisition of assets is the evaluation of assets. They are the same thing, and there is no question of simultaneous evaluation. From the point of view of appraisal institutions, both equity appraisal and asset appraisal need to re-evaluate assets, that is, evaluating the company and business you want to acquire is equivalent to evaluating the assets corresponding to this company or business ~!
4. If the acquired party is a state-owned enterprise, the evaluation needs SASAC for filing or approval, which is rather troublesome.