When an enterprise changes its equity, it is necessary to evaluate its overall assets. First of all, industrial and commercial changes need assessment reports, and then the regulatory authorities of the CSRC also need asset assessment reports. In the future, whether IPO or backdoor listing, the asset appraisal report of share reform is an important reference document.
Introduction to the report
Asset appraisal report refers to a written document submitted by a certified asset appraiser to the client to reflect his professional opinions in order to evaluate the value of a specific appraisal object after implementing the necessary appraisal procedures in accordance with relevant laws and regulations and asset appraisal criteria.
It is a report that reflects the basic situation of evaluation purpose, assumptions, procedures, standards, basis, methods, results and applicable conditions according to a certain format and content. The generalized asset appraisal report is still a working system. It stipulates that after completing the evaluation work, the evaluation institution must report the evaluation process and results to the entrusting party and relevant competent departments in writing according to the requirements of certain procedures.
In a narrow sense, the asset appraisal report, that is, the asset appraisal result report, is not only the expert opinion issued by the asset appraisal institution and the certified asset appraiser on the value of the appraised assets under certain conditions, but also the appraisal institution's summary of the performance of the appraisal contract, or the certification document that the appraisal institution and the certified asset appraiser bear corresponding legal responsibilities for the asset appraisal project.