The case of real estate appraisal report is no stranger to the report. Many people will write reports in their lives, especially appraisal reports, which are generally based on relevant appraisal standards and refer to the requirements of appraisers. The following is a case of real estate appraisal report.
Real estate appraisal report case 1 1. Entrusting appraisal projects
* * * Company real estate mortgage loan evaluation project.
Second, the entrusting party
Name: * * Company
Address: * * *
Three. Valuation officer
Name: * * Real Estate Appraisal Consulting Co., Ltd.
Address: * * *
Certificate number: * * Qualification grade: * * *
Legal Representative: * * *
Four. Overview of appraisal object
The appraisal object is located in * * *, and its legal property right is * * * Company, with a construction area of ***9687.69 m2.
One of the main buildings, with 1-5 floors, is of mixed structure, with a construction area of 7430.12m2 and an average height of 3.6m It was completed in 2003 and renovated at the end of 2007, with a newness rate of 95% and a house ownership certificate number of * *.
An annex building with 1-3 floors, mixed structure, construction area of 2257.57m2, average height of 3.2m, completed in 2003, with 90% new appearance, and house ownership certificate number of * * *.
Verb (abbreviation for verb) evaluates the purpose.
Evaluate the value of real estate mortgage, and provide reference for determining the amount of real estate mortgage loan.
Evaluation time point of intransitive verbs
August 15, XXXX
Seven. Definition of value
Adopt open market value standards
Eight. Valuation principle
On the premise of following the principles of justice, fairness, openness, objectivity and science, this assessment should also follow the following principles:
1. The principle of legality is based on the lawful use and disposal of the appraised object.
2. The highest and best use principle is based on the highest and best use of the appraised object.
3. The principle of substitution requires that the appraisal result shall not deviate significantly from the normal price of similar real estate under the same conditions.
4. The principle of appraisal time requires that the appraisal result should be an objective and reasonable price at the appraisal time.
Nine. Valuation benchmark
1. Information provided by the entrusting party
(1) power of attorney;
(2) A copy of the client's business license;
(3) A copy of the house ownership certificate.
2. National standard GB/T5029 1- 1999 "Code for Real Estate Appraisal".
3. Relevant national and local laws, regulations and relevant provisions.
4. Relevant information held and collected by appraisal institutions and appraisers.
X. valuation method
The appraisal object is commercial real estate, which is in the same supply and demand circle. There are few overall trading cases, so the market comparison method cannot be applied. At the same time, because of the obvious profitability, the income method is suitable for evaluation.
XI。 assessment result
According to the appraisal purpose, the appraisers followed the appraisal principles and procedures, adopted scientific methods, carefully analyzed the existing data and calculated, and determined that the mortgage value of the appraised object on the appraisal base date was RMB 22,653,400 (RMB 226,534,000).
Twelve. Liquidity analysis
Liquidity refers to the possibility of converting collateral into cash without excessive losses when the mortgage is realized on the appraisal date.
The appraisal object is universal, divisible and usable, with great overall value and long time to realize. When auctioning or selling on the appraisal benchmark date, the most likely price range is 10% of the appraisal result, and the following taxes are involved in the realization:
① Intermediary service fee: 5%-6%
② Deed tax: 4%
③ Business tax, urban maintenance and construction tax and education surcharge: 5.5%
④ Income tax: 20%
⑤ Transfer fee: about 2%.
⑥ Stamp duty: 0.5‰
All landowners other expenses
Thirteen. Valuation officer
* * * China registered real estate appraiser.
Registration number: * * *
* * * China registered real estate appraiser.
Registration number: * * *
Fourteen, estimate the operation time
Xxxxxx August 12-* * *
Fifteen. Validity period of evaluation report
This appraisal report is valid for one year from the date of issuance, that is, from August xxxx 18 to August xxxx 17.
Case 2 of Real Estate Appraisal Report Fujian Zhongxing Assets Appraisal Co., Ltd. accepted the entrustment of Jiangsu Xiake Environmental Protection Color Spinning Co., Ltd., and declared the assets to be appraised to Fuzhou Yongsheng Real Estate Development Co., Ltd. in accordance with the relevant state regulations on assets appraisal and the principles of objectivity, independence, impartiality and science.
The liabilities and owners' equity were evaluated. The appraisers of the Company conducted field survey, market investigation and verification on the assets and liabilities entrusted for appraisal according to the necessary appraisal procedures, and fairly reflected the market value of the assets and liabilities entrusted for appraisal on May 3, 20xx1day. Now the assets appraisal and appraisal results are reported as follows:
I. Brief introduction of the entrusting party and the asset owner
1. Customer: Jiangsu Xiake Environmental Protection Color Spinning Co., Ltd.
2. Asset owner: Fuzhou Yongsheng Real Estate Development Co., Ltd.
3. Overview of Fuzhou Yongsheng Real Estate Development Co., Ltd.: Fuzhou Yongsheng Real Estate Development Co., Ltd. was registered in Fuzhou Administration for Industry and Commerce on 1998 with the registration number of 3501001; Company domicile: 21a, Ping 'an Building, No.88 Wuyi Middle Road, Taijiang District, Fuzhou;
Legal Representative: Lin Zhong; Registered capital: RMB10 million yuan only; Enterprise type: limited liability company; Scope: comprehensive development of real estate, sales and rental of commercial housing.
Second, the purpose of evaluation
The purpose of this asset appraisal is to provide pricing reference for the equity transfer of Fuzhou Yongsheng Real Estate Development Co., Ltd. ..
Three. Scope and target of assessment
The scope of this appraisal is to appraise the assets, liabilities and owners' equity declared by Fuzhou Yongsheng Real Estate Development Co., Ltd. according to the entrustment of the entrusting party. The adjusted book values of assets, liabilities and net assets in this entrusted appraisal are 66, 125, 4 12. 16, 45, 5 13,1.58 yuan respectively.
Four. Base date of evaluation
The base date of the assets appraisal of this project is May 3, 20051day, and the prices used in the appraisal are effective standards for the base date.
Verb (abbreviation of verb) evaluation principle
In this appraisal process, the Company conducted asset appraisal according to the following principles.
(A) the principle of changes in property rights and interests
The principle of change of property rights stakeholders means that the current fair value of the appraised assets is determined on the basis of the change of property rights stakeholders of the appraised assets.
(B) the "working principles" of asset appraisal
Case Three of Real Estate Appraisal Report, Problems
After the implementation of the Asset Appraisal Law, the relevant administrative departments of appraisal shall implement the management of institution filing for appraisal institutions, and no longer implement the management of institution qualification licensing. Then, is it effective for an asset appraisal agency that has not been filed by a real estate appraisal agency to engage in real estate appraisal business and issue a real estate appraisal report? Which department should decide its effectiveness?
Second, typical litigation cases
In the ruling (20xx) No.246, the Supreme People's Court thinks that although the Decision of the State Council on Setting Administrative License for Administrative Examination and Approval Items that Really Need to Be Retained (the State Council Order No.412) has clearly stipulated that the Ministry of Housing and Urban-Rural Development is responsible for the qualification license of real estate appraisal institutions.
However, the Ministry of Finance did issue a document stipulating that asset appraisal institutions can evaluate real estate. Whether an asset appraisal institution can engage in real estate appraisal business is a vague problem or there are departmental conflicts, which need to be solved by government departments again.
It is not appropriate for the people's court to examine and determine whether an asset appraisal institution can engage in real estate appraisal business. In other words, the people's court should entrust a special real estate appraisal agency when evaluating the property to be executed. However, the people's court should not think that the real estate appraisal report issued by the entrusted asset appraisal institution is invalid.
Third, the issue of validity determination.
The Supreme Court held that the court should not consider the real estate appraisal report made by the asset appraisal agency invalid. So in practice, which evaluation management department should determine this effectiveness?
Article 7 of the Asset Appraisal Law stipulates that "the relevant appraisal administrative departments in the State Council shall supervise and manage the appraisal industry according to their respective responsibilities. The relevant evaluation administrative departments of the local people's governments at or above the municipal level with districts shall, according to their respective functions and duties, supervise and manage the evaluation industry within their respective administrative areas.
At present, China's asset appraisal industry is divided into six major professional categories: asset appraisal, land appraisal, real estate appraisal, mining right appraisal, insurance appraisal and second-hand car appraisal, among which asset appraisal institutions and real estate appraisal institutions are supervised and managed by the Ministry of Finance and the Ministry of Housing and Urban-Rural Development respectively.
According to the second paragraph of Article 2 of the Measures for Financial Supervision and Management of Assets Appraisal Industry (Order No.86 of the Ministry of Finance), if assets appraisal institutions and their assets appraisal professionals engage in assets appraisal business, which involves laws, administrative regulations and the State Council regulations, and are managed by other appraisal administrative departments, other relevant provisions shall apply.
Accordingly, the asset appraisal agency engaged in real estate appraisal business involves the management of the Ministry of Housing and Urban-Rural Development. According to the provisions of Article 47 of the Measures for the Administration of Real Estate Appraisal Institutions.
Without obtaining the qualification of a real estate appraisal institution to engage in real estate appraisal activities or undertake appraisal business beyond the qualification level, the appraisal report is invalid, and the real estate administrative department of the local people's government at or above the county level shall give a warning and order it to make corrections within a time limit.
To sum up, if an asset appraisal institution that has not been filed by a real estate appraisal institution engages in real estate appraisal business, its real estate appraisal report is invalid, and the real estate administrative department shall order it to make corrections within a time limit.