Enterprise asset appraisal

Enterprise asset appraisal, in workplace life, the asset appraisal industry, an intermediary agency that serves the market economy, is becoming more and more prosperous, and in the construction and development of the market economy It plays a great role in the enterprise asset valuation. Let’s take a look at it below. Enterprise Asset Valuation 1

1. Income present value method

It is to discount the annual (or monthly) expected income of the evaluation object during its remaining life using an appropriate discount rate. A method of estimating asset value by adding up the present value on the valuation base date. The income present value method is usually used for the overall evaluation of profitable enterprises and the evaluation of intangible assets.

The advantage of the income method is that it can fully consider various depreciation factors of assets, and because it uses future income to measure the value of assets, its results are more easily accepted by investors. The limitation is that for most equipment, because the predicted cash flow is generated by fixed assets, current assets, land, intangible assets and other overall assets including houses, machinery and equipment, it is difficult to quantify it to a single piece of machinery and equipment. . Predicting future earnings and determining discount rates are highly subjective factors, both of which directly affect the accuracy and credibility of the assessment results.

When using the income method for evaluation, it should be noted that the income period cannot be indefinite; the technical content of the equipment and whether technological progress may eliminate the possibility of early elimination of the equipment being evaluated should be considered. A little negligence will bring risks. In view of the above factors such as the limitation of income forecast, the income method is mostly used as a supplementary method in evaluation work, used to determine the functional depreciation and economic depreciation of equipment, and at the same time, it is used to analyze whether the enterprise has intangible assets.

2. Replacement cost method

The replacement cost method is the replacement cost of the assessed asset in its new state under the current conditions minus the physical depreciation and function of the asset. Sexual depreciation and economic depreciation, methods of estimating asset value. If the replacement cost method is used to evaluate assets, it should be based on the replacement cost of the asset in new conditions;

Subtract the accumulated depreciation amount calculated based on the replacement cost over the useful life, and take into account changes in functions. , newness rate (the newness of the assets being evaluated, such as 80% new, 60% new) and other factors to assess the revaluation value; or based on the service life of the asset and considering factors such as changes in asset functions, the newness rate is redetermined and the revaluation is assessed value.

3. Liquidation Price Law

The Liquidation Price Law is applicable to companies in accordance with the provisions of the "Enterprise Bankruptcy Law of the People's Republic of China (Trial)", A company declared bankrupt by the People's Court. Companies generally do not use this method in joint-stock restructuring. When the liquidation price method is used to evaluate assets, the revaluation value should be assessed based on the realizable value of the assets when the company is liquidated.

IV. Market comparison method

The market comparison method determines the price of the object being evaluated based on the price of a reference object that is similar or comparable to the object being evaluated on the open market. If the reference object and the object being evaluated are not exactly the same, adjustments need to be made based on the impact of the difference between the object being evaluated and the reference object on the value. The main factors that affect the market value of machinery and equipment are comparative factors. Comparative factors are an indicator system that can comprehensively reflect the factors that affect value. Value assessments that are not comprehensive or that use only individual indicators are inaccurate. Generally speaking, equipment comparison factors can be divided into four major categories, namely individual factors, transaction factors, geographical factors and time factors.

The market comparison method to evaluate machinery and equipment requires an effective and fair market. Validity means that the information provided by the market is true and reliable, and the evaluation reference object is actively traded in the market. Fairness means that the market should have all the conditions for fair transactions. Every decision made by buyers and sellers is made on the basis of caution and full information, and it is assumed that the price is not affected by inappropriate stimuli.

Enterprise Asset Valuation 2

1. When performing this intangible assets valuation business, we follow relevant laws and regulations and adhere to the principles of independence, objectivity and impartiality; based on the information we collected during our practice, the valuation report states The content is objective and we bear corresponding legal responsibility for the rationality of the assessment conclusions.

2. The assets involved in the appraisal object are declared by the appraised unit and confirmed with its signature; the authenticity, legality, completeness of the information provided, and the appropriate use of the appraisal report are the responsibility of the entrusting party and relevant parties. The parties' responsibilities.

3. We have no existing or expected interest relationship with the evaluation object in the evaluation report; we have no existing or expected interest relationship with the relevant parties, and there is no bias against the relevant parties.

4. We have conducted an on-site investigation of the appraisal object and the assets involved in the appraisal report; we have paid necessary attention to the legal ownership status of the appraisal object and the assets involved. The legal ownership information of the appraisal object and the assets involved was inspected, and the problems that had been discovered were truthfully disclosed.

5. The analysis, judgment and conclusion in the valuation report issued by us are subject to the assumptions and qualifications in the valuation report. Users of the valuation report should fully consider the assumptions, qualifications, and limitations stated in the valuation report. Description of special matters and their impact on the assessment conclusion.

The Appraisal Co., Ltd. accepts the entrustment of *** Catering Investment Management Co., Ltd. (hereinafter referred to as *** Company), and adopts income assessment methods in accordance with relevant laws, regulations, asset assessment standards and asset assessment principles. Necessary evaluation procedures were carried out to evaluate the market value of the trademark owned by *** Company on March 31, 20xx. The asset evaluation report is now as follows:

1. Client:

***Catering Investment Management Co., Ltd.

2 , Asset occupier:

***Catering Investment Management Co., Ltd.

3. Report users:

Asset appraisal client, as stipulated by national laws and regulations other users.

IV. Evaluation base date:

March 31, 20xx.

5. Evaluation purpose:

The intangible assets of the trademark.

6. Evaluation object:

Trademark.

7. Value types and their definitions:

The value type used in this assessment is market value. Market value refers to the estimated amount of the value of an asset that should be traded in an arm's length transaction between a willing buyer and a willing seller after normal marketing on the valuation base date. Both parties should act shrewdly and prudently and not be subject to any Forced suppression.

8. Evaluation method:

Use the income method for evaluation.

9. Valuation conclusion:

According to the purpose and value type of this valuation, the valuation value of the trademark’s intangible assets on the valuation base date is RMB*** million (one hundred million yuan) Thousands and ten thousand and twenty-four thousand and five hundred yuan).

10. Validity period of the evaluation conclusion:

This evaluation conclusion is valid within one year after the evaluation base date, that is, from *month*, 20xx to *month*, 20* . If it exceeds one year, the asset needs to be reassessed.

11. Special matters that have an impact on the assessment conclusion:

Users of the assessment report should pay attention to the impact of the special matters in this report on the assessment conclusion.

Enterprise Asset Assessment 3

1. Introduction to the client

Company name: Beiliu Jiahui New Energy Development Co., Ltd. (hereinafter referred to as "Fengyang Jiahui New Energy")

Residence: xxxxxx

Legal representative: xxxx

Registered capital: 10 million yuan

Paid-in capital: 10 million yuan Entire

Enterprise type: limited liability company

Business license registration number: xxxxxxxxxx

Licensing authority: xxxx Industrial and Commercial Administration Bureau

Date of establishment: May 26, 20xx

Business scope: development and management of new energy, investment and construction of biomass energy forest base, construction of organic agriculture base.

As of November 30, 20xx, the base date of evaluation, the amount of capital contributed by each shareholder and the proportion of equity held by Beiliu Jiahui New Energy Development Co., Ltd. is as follows:

Beiliu List of shareholders of Beiliu Jiahui New Energy Development Co., Ltd.

2. Evaluation purpose

As needed, the purpose of this evaluation is to quantify all assets of Beiliu Jiahui New Energy Development Co., Ltd. and the market value of liabilities on November 30, 20xx, the base date of assessment, providing a value reference for the company's self-asset liquidation.

3. Assessment objects and assessment scope

(1) Assessment objects

The assessment object of this project is Jiahui New Building in Beiliu City on November 30, 20xx All assets and liabilities owned by Energy Development Co., Ltd., including the company's current assets and liabilities.

(2) Scope of assessment

According to the "Asset Assessment Business Agreement" and the asset inventory assessment detailed form filled in by Beiliu Jiahui New Energy Development Co., Ltd. The scope of this evaluation is all assets and liabilities of Beiliu Jiahui New Energy Development Co., Ltd. as of November 30, 20xx.

As of November 30, 20xx, the specific details of the estimated assets and liabilities included in this asset inventory and assessment schedule are as follows: (2) Non-current assets total 8,970,426.67 yuan, including: intangible Assets 8,970,426.67 yuan;

(3) Total assets 17,193,777.63 yuan;

(4) Total current liabilities 7,565,368.60 yuan, including: others Accounts payable are RMB 7,565,368.60;

(5) Total liabilities are RMB 7,565,368.60;

(6) Total owners’ equity is RMB 9,628,409.03.

The scope of assets submitted for evaluation this time is consistent with the scope of assets entrusted for evaluation.

IV. Value types and their definitions

Based on the purpose and object of this evaluation, the value type adopted for the assets to be appraised is market value.

Market value refers to the estimated amount of the transaction value of an asset in a normal and fair transaction on the valuation base date, when a willing buyer and a willing seller act rationally and without any coercion.

5. Evaluation base date

The evaluation base date for this project is November 30, 20xx.

In order to ensure the authenticity, completeness and fairness of the information required for the assessment and the timeliness of the assessment report, it has been agreed with the client that November 30, 20xx will be the base date for this assessment. All price standards in the appraisal are the price standards valid on the appraisal base date.

6. Users of the evaluation report

The users of this evaluation report are: the client and the competent authorities related to this economic activity.

VII. Valuation Principles

According to the relevant provisions of national asset valuation, this asset valuation mainly follows the following recognized principles stipulated by the country and industry:

( 1) Follow the principle of independence. As an independent social impartiality institution, the evaluation work always adheres to an independent third-party position and is not affected by external interference or the intentions of the client;

(2) Follow the principle of objectivity. The evaluators proceed from reality, conduct on-site investigations, and on the basis of mastering detailed and reliable information, use scientific methods in an objective and fair attitude, so that the evaluation results have sufficient factual basis;

(3) Follow scientific principles. The appraisers determine scientific appraisal methods based on the characteristics of various types of assets to make the asset appraisal results scientific and reasonable;

(4) Follow the principle of changes in property rights interests. That is, based on the assumption that the owner of the property rights of the assessed assets has changed, determine its current market value on the valuation base date;

(5) Follow the principle of continuous use of assets. That is, the assets being evaluated will continue to be used according to their current use and usage methods, scale, frequency, environment, etc. or will be used on a changed basis, and the corresponding evaluation methods, parameters and basis will be determined;

(6) Follow the principle of substitution. When making valuations, if there are multiple prices or price standards that may be realized or actually exist for the same asset or the same type of assets on the valuation base date, the lower price will be selected as the benchmark, without fully considering the special trading nature and transaction. The impact of the background on the transaction price;

(7) Follow the open market principles. That is, the valuation basis and evaluation conclusion of the evaluation exist or are established in the open market;

(8) The principle of safeguarding the legitimate rights and interests of property rights holders and investors.