(1) Evaluate the qualifications and effectiveness of institutions and personnel.
The effectiveness of the evaluation report includes the effectiveness of the organization, the effectiveness of the personnel and the effectiveness of the signature.
1, institutional effectiveness
The assessment qualification certificate is issued by the financial system (Ministry of Finance, Provincial Department of Finance, and Municipal Finance Bureau), and the qualification certificate indicates the issuing unit and the approval number.
2. Personnel efficiency
(1) Certified Asset Appraiser
Having a certified asset appraiser certificate issued by the Ministry of Finance, which indicates the appraiser's name, gender, ID number, organization name, approval authority, certificate number, date of issuance, etc.
(2) Forest resource assets evaluation experts
Issued by the State Forestry Administration, China Assets Appraisal Association seal "forest resources assets appraisal expert certificate", the certificate indicates the name of the expert, certificate number and other content.
3. Signature validity
The text of the report needs to be stamped with the official seal of the appraisal institution, the signature and seal of the legal representative, the signature and seal of two registered asset appraisers and the signature and seal of two forest resource asset appraisal experts before it can take effect. The above signatures are indispensable.
(II) According to the provisions in Chapter III of the Interim Provisions on the Management of Forest Resource Assets Appraisal (Caiqi [2006] No.529) issued by the Ministry of Finance and the State Forestry Administration:
1. An asset appraisal institution engaged in the asset appraisal of state-owned forest resources shall have the asset appraisal qualification issued by the financial department, and there shall be more than two (including two) experts participating in the asset appraisal of state-owned forest resources.
Experts in forest resource assets appraisal are recognized by the State Forestry Administration and China Assets Appraisal Association. The recognized experts of forest resources assets evaluation entered the expert database and announced it to the public.
The forest resource asset appraisal report issued by the asset appraisal institution shall be valid only after being signed by two registered asset appraisers and two forest resource asset appraisal experts. The signed certified asset appraisers and forest resource asset appraisal experts shall bear corresponding responsibilities for the forest resource asset appraisal report.
2, the evaluation of non-state-owned forest resources assets, in accordance with the relevant provisions of mortgage loans, where the amount of bank mortgage loans in more than 654.38 million yuan of projects, should be entrusted to the financial sector issued by the asset appraisal qualification institutions for evaluation; Bank mortgage loan projects with an amount of less than RMB 6,543,800+0,000 can be entrusted to an institution with asset appraisal qualification issued by the financial department for evaluation or an institution with forest resources survey, planning and design, forestry scientific research and teaching qualification above Grade C managed by the forestry department for evaluation and consultation services, and an evaluation and consultation report can be issued.
(III) Asset evaluation process
The evaluation procedure of forest resource assets mortgage loan is a procedure that is carried out after financial institutions review and confirm the ownership of collateral and before signing mortgage contracts and loan contracts. He asked the appraisers to carry out the systematic work steps of forest resources assets appraisal business, which were standardized by the appraisal criteria such as "assets appraisal criteria-basic criteria" and "assets appraisal criteria-evaluation procedures".
1, preliminary business negotiation, to clarify the basic matters of forest resources assets evaluation business.
The first step is to conduct preliminary business negotiations and make clear the basic matters of forest resource assets appraisal business, including a series of basic work before signing the business agreement of forest resource assets appraisal. Due to the particularity of the professional service of forest resources assets appraisal, before entering the substantive appraisal procedure, the appraisers should first understand the basic matters of appraisal, including the situation of the business client and related parties, the purpose of mortgage, the benchmark date of appraisal, the basic situation of collateral, the value type of appraisal use, etc. And estimate the risk of mortgage evaluation. Specifically, it includes the following matters:
(1) First of all, the appraisers should know the basic information of the entrusting party, property right holders and other related parties. In the appraisal of mortgaged assets, the entrusting party and the property right holder may be the same person or different people. The entrusting party can be a financial institution or a forestry department, or a mortgage applicant, that is, a forestry business entity. In mortgage evaluation, it is of great significance to fully understand the situation of the entrusting party, property right holders, users of forest resources assets evaluation reports and other related parties to reduce the evaluation risk and prevent malicious entrustment.
(2) Forest resource assets involve economic behavior and evaluation purposes. In the mortgage evaluation of forest resources assets, appraisers should reach a clear understanding of the evaluation purpose with the entrusting party, and specify the only specific evaluation purpose in the business agreement. The economic behavior of mortgage loan may correspond to various evaluation purposes, and it is necessary to understand it before signing a business agreement.
(3) Basic information of mortgaged assets. Appraisers should know the basic situation of mortgaged assets and their rights and interests, including the specific evaluation object, ownership, location, specific scope, forest species and tree species, forest land use and other basic elements. In addition, the appraisers should especially know whether there are rights restrictions such as mortgage and guarantee in the early stage of the appraisal object.
(4) The benchmark date of forest resource assets mortgage evaluation. Appraisers should understand and define the benchmark date of forest resource assets mortgage evaluation through communication with the entrusting party. The selection of the benchmark date of forest resources assets evaluation under the purpose of mortgage should be at a certain point after the mortgage review and ownership determination and before the mortgage contract is formally signed, and the selection of the benchmark date should minimize and avoid unnecessary matters after the benchmark date.
(5) Value types and definitions. On the basis of clarifying the appraisal purpose, the appraiser should choose the appropriate value type according to the characteristics of the collateral and the information that can be collected on the basis of full communication with the entrusting party.
(6) Preliminary assessment of project risk. Before undertaking the business, the appraisal institutions and personnel should fully understand all the restrictive conditions and important assumptions that may affect the forest resource assets appraisal business, conduct risk assessment, and consider whether to undertake the mortgage loan appraisal business. The risks of mortgage evaluation projects mainly include national policy risks, collateral risks, operational risks and regulatory risks. Appraisers should analyze and evaluate the practice risk of the project according to the basic situation of the evaluation business, so as to judge whether the risk of the project is beyond a reasonable range.
In addition, before undertaking the project, we should also consider the professional ability and independence of the personnel of this evaluation institution. China's relevant policies stipulate that, except for small loans applied by individual farmers, other borrowers of forest right mortgage loans should hire an appraisal institution with forest assets appraisal qualification to evaluate the assets to be mortgaged before setting the mortgage, and should hire a forestry investigation institution with corresponding qualifications to check the list of forest resources assets before the appraisal. According to the basic situation and complexity of the evaluation business, the appraisers should analyze whether the forest resource assets appraisal institutions and appraisers have the professional ability and relevant experience suitable for the project. Appraisers should also analyze the independence of appraisers according to the requirements of professional ethics and the provisions of relevant national laws and regulations, combined with the specific situation of appraisal business, to ensure that there is no interest relationship with the client or related parties.
2. Sign a business agreement on mortgage evaluation of forest resources assets.
China's current asset appraisal industry stipulates that before undertaking the asset appraisal business, the appraisal institution should sign a business agreement with the client, clarify the basic matters of the appraisal business, confirm the entrustment and entrustment relationship of the forest resource asset appraisal business, and clarify the purpose of the entrusted appraisal, the scope of the assessed forest resource assets, the rights and obligations of both parties and other important matters. The asset appraisal business agreement shall be signed by the asset appraisal institution and the legal representative or its authorized representative of the entrusting party. The asset appraisal business agreement shall be comprehensive and specific in content, clear and accurate in meaning, in line with national laws and regulations and the provisions on the administration of the asset appraisal industry, including the following contents:
(1) Name and domicile of the asset appraisal institution and the entrusting party;
(2) the purpose of asset appraisal;
(3) The object and scope of asset appraisal;
(4) the benchmark date of asset appraisal;
(5) Time requirements for issuing the asset appraisal report:
(six) the scope of use and users of the asset appraisal report;
(7) The total amount, payment time and payment method of the asset appraisal service fee;
(eight) the rights and obligations of both parties, the liability for breach of contract and the dispute settlement method;
(9) Signing time;
(10) Other important matters that both parties think should be agreed upon.
The appraisal purpose and benchmark date specified in the business agreement shall be unique; Express the object and scope of evaluation in an appropriate way; Clarify the users, scope of use and date of submission of the evaluation report; Clearly evaluate the service fee and payment method, as well as the rights and obligations of both parties, liability for breach of contract and dispute resolution methods.
3. Prepare the project and prepare the evaluation plan.
Before the specific appraisal, the appraisal institution shall, according to the actual situation of the mortgage appraisal project, submit to the entrusting party the list of materials and the project plan that the appraisers need to prepare as the basis of the appraisal, and the entrusting party shall cooperate in the aspects of information provision and staffing.
Appraisers should make an asset appraisal plan before conducting asset appraisal business, and plan and arrange all work steps, time and manpower in the process of asset appraisal. Forest resource assets appraisal scheme is the working idea and implementation scheme of forest resource assets appraisal formulated by appraisers, which is of great significance to reasonably arrange workload, work progress, deployment of professionals and timely completion of forest resource assets appraisal business. In the mortgage evaluation of forest resources assets, the appraisers shall formulate a reasonable forest resources assets evaluation scheme according to the specific conditions of the forest resources assets evaluation projects undertaken. Specifically including:
(1) preparation stage: undertake the business, put forward the requirements for filling in the declaration form and the list of materials needed for evaluation, and arrange the time of this stage;
(2) asset inventory stage: fill in the detailed list, collect the information needed for evaluation, and arrange the specific time of this stage;
(3) On-site inspection stage: conduct on-site investigation, analyze records and arrange time;
(4) Data collection stage: that is, market research and data analysis, to form the basis and time arrangement for evaluation and estimation;
(5) The work and schedule of writing and publishing reports and sorting out documents.
4. On-site resource verification or investigation
Before evaluating the mortgaged assets, the appraisal institution shall, in accordance with the requirements of relevant technical specifications for forest resources investigation and evaluation, hire a qualified forestry investigation institution, and take appropriate verification techniques and methods to conduct on-site verification of the entrusted assets according to the list of forest resources assets provided by the entrusting party, the requirements for forest resources assets evaluation and the relevant provisions of forestry investigation. After comparing and analyzing the verification results with the list of forest resources assets provided by the entrusting party, it is determined whether the list of assets can be used as the basis for the evaluation of forest resources assets.
When the verification results do not meet the error requirements, a forestry investigation agency with relevant qualifications is needed to investigate the mortgaged assets. The appraisers not only verify or investigate the forest resources assets, but also collect relevant information about the market where the assets are entrusted for appraisal. The collection of market data is an important guarantee for the business quality of forest resource assets evaluation, and it is also the basis of analysis, judgment and evaluation conclusion. Due to the great differences in the market conditions, informatization and openness of the appraisal object and its industry, the availability of relevant information is also different. Therefore, the appraiser's professional ability is reflected in the ability to collect, possess, analyze and use the information related to the implemented project to a certain extent. In daily work, appraisers should determine the depth and breadth of data collection according to the project undertaken, occupy data as comprehensively and accurately as possible, and take necessary measures to determine the reliability of data sources.
5. Assessment and estimation
On the basis of possession of relevant forest resource assets evaluation data, the appraisers enter the evaluation and estimation link, evaluate and estimate the entrusted forest resource assets according to the requirements of evaluation technical specifications, and issue the evaluation results. It mainly includes: according to the evaluation purpose, collected evaluation data and the characteristics of mortgaged assets, appropriate selection of forest resource assets evaluation methods, formation of preliminary results of forest resource assets evaluation, internal audit of evaluation institutions, comprehensive analysis and determination of evaluation conclusions and other specific work steps. Appraisers should fully analyze the collected evaluation data to determine its reliability, relevance and comparability, eliminate unreliable and irrelevant information, make necessary analysis and adjustment of incomparable information, and then reasonably choose the evaluation method of forest resources assets.
6, issued by the forest resources assets mortgage assessment report
After implementing the necessary asset appraisal procedures and forming the appraisal conclusion, the appraisers shall prepare the forest resource asset appraisal report in accordance with the requirements of the relevant asset appraisal report standards and norms. The report shall be signed and sealed by two certified asset appraisers, two experts in forest resource assets appraisal and the legal representative of the appraisal institution, and stamped with the official seal of the appraisal institution, with relevant qualifications and personnel qualification certificates of the appraisal institution attached.
7, forest resources assets evaluation working papers filing
The appraisers shall file the working papers of asset appraisal after issuing the Appraisal Report on Collateral of Forest Resource Assets Mortgage Loan. Working papers mainly include: release records, management working papers and operation working papers. Filing papers reflect the professionalism and particularity of forest resources assets evaluation service, which is not only conducive to the evaluation institutions to deal with the inspection and legal proceedings of possible evaluation projects in the future, but also conducive to the appraisers to summarize, improve and improve the evaluation business level.