An asset appraisal institution with an asset appraisal qualification certificate stipulated by the provincial finance department; The Ministry of Finance and the China Securities Regulatory Commission jointly took measures to obtain an asset appraisal license for securities business.
Appraisal institutions with land assets appraisal qualification certificates recognized by the Ministry of Land and Resources (divided into Grade A and Grade B); Appraisal institutions with real estate appraisal qualification certificates stipulated by the Ministry of Construction; An evaluation institution with the qualification certificate of mineral resources evaluation issued by the Ministry of Land and Resources. An automobile appraisal agency for appraisal and evaluation of second-hand motor vehicles as stipulated by the Ministry of Communications.
Asset appraisal can be divided into six types:
I. Evaluation of intangible assets
1. Value evaluation of trademark right, brand, goodwill and entrepreneur's own value;
2. Value evaluation of patent right, proprietary technology, software, copyright, invention right of new varieties and secrets;
3. Value evaluation of franchise and land use right;
4. Evaluation of expert network, sales network, customer list and long-term contract.
Second, the enterprise value evaluation
1. Enterprise merger and acquisition;
2. Enterprise reorganization;
3. Equity transfer.
Third, equity evaluation.
1. circulating shares;
2. Non-tradable shares;
3. Legal person shares.
Fourth, the evaluation of financial reports.
1. Investment real estate appraisal;
2. Evaluation of intangible assets;
3. Asset impairment assessment;
4.M&A evaluation;
5. Debt restructuring assessment;
6. Financial assets evaluation.
Verb (abbreviation of verb) overall asset evaluation
It is applicable to the overall enterprise assets evaluation for the purposes of joint-stock system reform, stock issuance and listing, enterprise merger, acquisition or separation, joint venture, group formation, Sino-foreign cooperation, joint venture, financing, bankruptcy liquidation, etc.
Evaluation of individual assets of intransitive verbs
Evaluation of various physical assets such as machinery and equipment, buildings, real estate and forest products.