1. The situation that needs to be evaluated according to law.
The Law on State-owned Assets of Enterprises stipulates that if a wholly state-owned enterprise, a wholly state-owned company or a state-owned capital holding company merges, divides, reorganizes or transfers major assets, invests in foreign countries with non-monetary assets, or liquidates or has other circumstances that require asset evaluation according to laws, regulations and the articles of association of the enterprise, the relevant assets shall be evaluated in accordance with the regulations. Wholly state-owned enterprises, wholly state-owned companies and state-owned capital holding companies shall entrust qualified asset appraisal institutions established according to law to conduct asset appraisal; Where matters that should be reported to the institution that performs the investor's duties are involved, the entrusted asset appraisal institution shall report to the institution that performs the investor's duties.
2. It needs to be evaluated according to the provisions of administrative regulations.
Measures for the Administration of State-owned Assets Appraisal (Decree No.91of the State Council of the People's Republic of China [199 1])
Article 3 In any of the following circumstances, the owner of state-owned assets (hereinafter referred to as the owner) shall conduct asset appraisal:
(1) Auction and transfer of assets;
(2) Merger, sale, joint venture and share management of enterprises;
(3) establishing Sino-foreign joint ventures or Sino-foreign cooperative ventures with foreign companies, enterprises and other economic organizations or individuals;
(4) enterprise liquidation;
(5) Other circumstances that require asset appraisal in accordance with relevant state regulations.
Article 4 In any of the following circumstances, if the parties consider it necessary, they may conduct asset appraisal:
(1) Asset mortgage and other guarantees;
(2) enterprise leasing;
(3) Other circumstances that require asset appraisal.
Article 6 The appraisal scope of state-owned assets includes: fixed assets, current assets, intangible assets and other assets.
3 in accordance with the provisions of departmental rules need to be evaluated.
The Provisions on Several Issues Concerning the Evaluation and Management of State-owned Assets (DecreeNo. People's Republic of China (PRC) Ministry of Finance [200 1] 14) stipulates that if the possessor has one of the following acts, it shall evaluate the relevant state-owned assets:
(1) wholly or partially transformed into a limited liability company or a joint stock limited company;
(2) Investing in foreign countries with non-monetary assets;
(3) Merger, division and liquidation.
(4) Changes in the proportion of original shareholders other than listed companies;
(5) Transfer all or part of property rights (equity) except listed companies;
(6) Transfer, replacement and auction of assets;
(seven) lease all or part of the assets to non-state-owned units;
(8) Determine the value of assets involved in litigation.
Article 6 stipulates that if a possessor commits one of the following acts, it shall evaluate the relevant non-state-owned assets:
(1) Acquisition of non-state-owned assets;
(2) Replacing assets with non-state-owned units;
(3) accepting non-state-owned units to repay debts with physical assets.
Measures for the Administration of State-owned Assets Appraisal of Enterprises (OrderNo. State-owned Assets Supervision and Administration Commission of the State Council [2005] 12)
Article 6 stipulates that if an enterprise commits one of the following acts, it shall evaluate the relevant assets:
(1) wholly or partially transformed into a limited liability company or a joint stock limited company;
(2) Investing in foreign countries with non-monetary assets;
(3) Merger, division, bankruptcy and dissolution;
(4) Changes in the shareholding ratio of state-owned shareholders of unlisted companies;
(5) Transfer of property rights;
(6) Transfer and replacement of assets;
(seven) lease all or part of the assets to non-state-owned units;
(8) Repaying debts with non-monetary property;
(9) Assets involved in litigation;
(10) Acquisition of assets of non-state-owned units;
(1 1) accepting non-state-owned units' contribution in non-monetary assets;
(12) accepting non-state-owned units to pay off debts with non-monetary assets;
(13) Other matters requiring asset appraisal as stipulated by laws and administrative regulations.
Notice of the Ministry of Finance and the State Administration for Industry and Commerce on Strengthening the Management of Investment Evaluation of Non-monetary Property
1. In any of the following circumstances, an asset appraisal shall be conducted:
(1) Investors contribute capital in non-monetary property;
(2) In the process of capital verification or application for industrial and commercial registration, the capital verification institution or investor finds that the non-monetary property as capital contribution and the asset status, use mode and market environment on the benchmark date of evaluation have undergone major changes, or the asset value may have undergone major changes due to major changes in the evaluation assumptions;
(three) other matters that need to be evaluated by laws and administrative regulations.
4 in accordance with the provisions of other normative documents need to be evaluated.
The Opinions on Standardizing the Restructuring of State-owned Enterprises (No.96 [2003] of the State Council) stipulates that the restructuring of state-owned enterprises must employ a qualified asset appraisal firm to evaluate assets and land use rights in accordance with the Measures for the Administration of State-owned Assets Appraisal (the State Council Decree No.91). State-owned holding enterprises should strictly perform the procedures stipulated by relevant laws and regulations when evaluating assets. If the state-owned property right is transferred to a non-state-owned investor, the unit directly holding the state-owned property right shall decide to hire an asset appraisal firm. Intangible assets such as patent rights, non-patented technologies, trademark rights and goodwill of enterprises must be included in the scope of assessment. The evaluation results shall be recognized by the units that approved the restructuring of state-owned enterprises and the transfer of state-owned property rights in accordance with relevant regulations.
(1) donations in kind;
(2) Private enterprises transfer equity or assets to state-owned enterprises;
(3) Transfer of equity or assets by state-owned enterprises (except that both parties are wholly-owned companies of state-owned enterprises);
(4) the company needs to verify capital when it goes public;
(five) the company's mortgage of equity or assets;
Transactions between private enterprises do not need to be evaluated.
When it is urgent to fill in the asset appraisal increase (decrease) table, it should be filled in according to the asset appraisal principles implemented by your company. However, except for some listed companies, it is recommended to fill in the book value directly without any random evaluation and adjustment.
The asset appraisal increment (decrement) table should be filled in under the task conditions. If there is no asset appraisal increment (decrement), fill in 0, and if there is, fill in relevant data.
Under what circumstances do you need to do asset appraisal to change the local tax? Generally speaking, no. Under special circumstances, it is necessary to carry out asset appraisal, and the local taxation bureau will give a special notice.
Under what circumstances do asset owners evaluate assets? Under what circumstances do asset owners evaluate assets? Generally, there are three situations in asset appraisal: 1. According to the current situation and market situation of fixed assets, a reasonable valuation is given.
2. According to needs: such as mortgage loan, foreign investment, debt repayment assessment, etc.
3. Generally, when the transfer-in, transfer-out and acceptance of donations are not accurately recorded.
Under what circumstances will the factory let outsiders evaluate assets? Enterprises need to carry out asset appraisal under the following circumstances:
1. Enterprise asset transfer
2. Business combination
3. Enterprise sales
4. Joint venture
5. Share management
6. Sino-foreign joint ventures and cooperation
7. Enterprise liquidation, including bankruptcy liquidation, termination liquidation and liquidation.
8. mortgage
9. Guarantee
10. Enterprise leasing
Qingdao Assets Appraisal Company ranks generally, and the appraisal institutions with securities qualifications are in the forefront of the industry!
1) Provide pricing suggestions for assets entrusted for appraisal. This appraisal opinion does not represent the interests of any party, but is an expert appraisal opinion, fair and scientific, so it becomes a reference for entrusted assets appraisal.
(2) The asset appraisal report is the basis for reflecting and embodying the asset appraisal work and defining the responsibilities of the entrusting party and relevant parties. At the same time, the asset appraisal report also reflects and embodies the rights and obligations of the entrusted asset appraisal institutions and practitioners, thus clarifying the legal responsibilities of the entrusting party and the entrusted party. The asset appraisal report is also the basis for the appraisal agency to perform the appraisal agreement and collect the appraisal fee from the entrusting party or interested parties.
(3) Auditing the assets appraisal report is an important means for the management department to improve the management level of assets appraisal. The asset appraisal report is an important basis to reflect the professional ethics and business ability of the appraisal institution and appraisers, as well as the evaluation quality and the perfection of the internal management mechanism of the institution.
(4) Asset appraisal report is an important source of information for establishing and collecting appraisal files. Not only the appraisal report manuscript is the main content of the appraisal file collection, but also all kinds of data, basis, working papers and related written records formed in the asset appraisal report system used in the process of writing the asset appraisal report are important sources of information for the asset appraisal file.
When can't the income method be used in the evaluation of state-owned assets? Q: Is it necessary to use the income method in the evaluation report submitted to SASAC? What are the uncertainties of no income method? A: There is no mandatory requirement to use the income method. What is required is that two or more methods must be used simultaneously. For non-listed companies, it is difficult to obtain cases and related materials by using market method. So we can only use the income method of cost method to make up for these two methods. Without understanding the income method, we can clearly point out the reasons why the future income of the enterprise is difficult to predict, or clearly point out that the enterprise is expected to be unable to operate, or the income method cannot be used under special circumstances such as limited evaluation. The historical losses and meager profits of enterprises are not without income method.