(2) Basic content and format of the evaluation report:

1. Cover and table of contents of the evaluation report;

2. Summary of the evaluation report;

3. Text of the evaluation report;

4. Documents for reference;

5. Binding of the evaluation report.

2. Cover and Table of Contents of the Assessment Report

(1) The cover of the assessment report must state the following:

1. Name of the assessment project;

2. The number of the appraisal report issued by the asset appraisal agency (the number must indicate the year and report serial number);

3. The full name of the asset appraisal agency;

4. Date of submission of the evaluation report;

5. The cover of the evaluation report may contain the business trademark (i.e. graphic logo) of the evaluation agency.

(2) The table of contents of the evaluation report shall be printed behind the cover of the evaluation report, including the title of each chapter and the corresponding page number.

(3) The evaluation report must be bound in separate volumes according to the evaluation report, evaluation description, and evaluation schedule (indicate how many volumes the evaluation report contains), and the contents of each volume should be printed on the title page of each volume.

3. Summary of the evaluation report

(1) The evaluation agency should summarize the key contents of the evaluation report in a shorter space and print it before the main text of the evaluation report. In order to enable all relevant parties to understand the main information provided in the valuation report and facilitate the use of the enterprise in registration and other situations;

(2) The "summary" has the same legal effect as the text of the asset valuation report, and According to the unified format requirements of the appraisal report, it must be signed and sealed by the registered asset appraiser, the legal representative of the appraisal agency, the appraisal agency, etc. and the date of submission must be indicated;

(3) The "summary" must be disclosed in the appraisal report The results are consistent, and there must be no misleading content, and the following text should be used to remind users to read: "The above content is excerpted from the asset appraisal report. If you want to understand the comprehensive situation of this appraisal project, you should read the asset appraisal report carefully."

IV. Text of the Asset Valuation Report

(1) The text of the valuation report should be written in accordance with the following basic content and format:

1. Header;

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2. Introduction;

3. Introduction to the client and asset possessor;

4. Purpose of evaluation;

5. Scope of evaluation and Object;

6. Evaluation base date;

7. Evaluation principle;

8. Evaluation basis;

9. Evaluation method ;

10. Evaluation process;

11. Evaluation conclusion;

12. Description of special matters;

13. Evaluation base date Major events at the end;

14. Legal validity of the evaluation report;

15. Date of submission of the evaluation report;

16. Tail.

(2) Heading

1. Title. The title should be concise and clear, containing the words "×××× (name of appraisal project) Asset Appraisal Report" and located in the upper center;

2. Report serial number. The serial number of the report should comply with the requirements of the official document, including the characteristic words of the evaluation institution and the characteristic words of the official document type (for example: evaluation report, evaluation consultation, evaluation letter, the official report of the evaluation report should use "evaluation report", and the pre-report of evaluation report should use "evaluation report". "Forecast"), year, document serial number, for example: ×× Commentary (1998) No. 18, in the center of the bank.

(3) Introduction

The full name of the client of the appraisal report, the entrusted appraisal matters and the overall situation of the appraisal work should be stated. Generally, an expression format containing the following content should be used:

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“×× (assessment agency) accepted the entrustment of ××××, and in accordance with the relevant national asset assessment regulations, based on the principles of objectivity, independence, impartiality and science, and in accordance with recognized asset assessment methods, the assessment for × All assets and liabilities involved in ××× (appraisal purpose) have been evaluated. The appraisers of our firm have conducted on-site inspections and market surveys on the assets and liabilities entrusted to be evaluated in accordance with necessary evaluation procedures. Upon inquiry and confirmation, the market value of the entrusted assets and liabilities as shown on ××month, ××××year, was fairly reflected.

The asset assessment situation and assessment results are now reported as follows: "

(4) Introduction to the client and asset occupier

1. The client and asset occupier should be introduced in more detail. (The combination of the two can be introduced as the owner of the assets), mainly including:

(1) Name, registered address and main business location address, legal representative, and historical situation;

(2) Enterprise assets, finance, operating conditions, industry and geographical characteristics and status, and relevant national industry policies

2. The entrusting party and the asset holder must be stated. If there is no affiliation or economic relationship, state the reason for the assessment;

3. If the asset holders are multiple companies, they must be introduced one by one.

< p>(5) Purpose of Valuation

1. It should be stated what needs this asset valuation is to meet the client’s needs and the corresponding type of economic behavior;

2 .It must briefly and accurately explain whether the economic activity has been approved. If it has been approved, the relevant economic activity approval document must be stated, including the name of the approval, the name of the approving unit, the date of establishment and the document number. p>

(6) Valuation scope and objects

1. The pre-assessment book amount and asset type of the assets included in the valuation scope must be briefly stated;

2. If The assets included in the evaluation are owned by multiple parties, and their respective shares and corresponding main asset types should be explained;

3. It must be stated whether the assets included in the evaluation scope are consistent with the scope of assets determined during the entrusted evaluation and project establishment. , if inconsistent, the reasons should be explained.

(7) Valuation base date

1. Specify the specific date of the valuation base date, the format is: The asset valuation base date of this project is ×. ×××年××月××日;

2. State the reasons or conditions for determining the assessment base date;

3. The assessment must be based on the determination of the assessment base date Clearly disclose the degree of impact of the results;

4. State whether the price used in the evaluation is the standard on the evaluation base date, and if not, explain the reason;

5. The determination should be established by the evaluation agency in consultation with the client based on the nature of the economic behavior, and should be as close as possible to the date when the evaluation purpose is achieved.

(8) Evaluation principles

1. State the evaluation work. Various principles to be followed in the process;

2. State that this asset assessment follows the recognized principles stipulated by the country and the industry;

3. Regarding the special principles followed, a description should be made Appropriate explanation.

(9) Evaluation basis

1. Evaluation basis can generally be divided into behavioral basis, legal basis, property rights basis and price basis, etc.;

2. The basis for the behavior should include the application of the project entrusting party for asset appraisal, the resolution of the board of directors of the joint-stock company and the approval of the asset appraisal project, etc.;

3. The legal basis should include the relevant laws, documents and regulations for asset appraisal. Relevant laws, regulations, etc. involving asset evaluation;

4. The basis of property rights should include the property rights registration certificate, land use right certificate, house property rights certificate, etc. of the evaluated assets;

5. Get the price The basis should include financial accounting and operating information provided by the enterprise that is directly or indirectly used in asset assessment, statistical information and technical standard information issued by relevant national departments collected by the assessment agency, as well as relevant inquiry information and parameter information collected by the assessment agency. etc.;

6. The special basis used in the evaluation project should be disclosed in this section.

(10) Evaluation methods

1. Briefly explain the evaluation methods selected and used by the evaluators in the evaluation process;

2. Briefly explain the selection of evaluations The basis or reason for the method;

3. If more than one valuation method is used for the valuation of an asset, the reasons should be appropriately explained and the method for determining the valuation value of the asset should be explained;

4 .For the selected special assessment method, its principles and scope of application should be appropriately introduced.

(11) Assessment process

1. The assessment process should reflect the work process of the assessment agency from accepting the entrustment of the assessment project to submitting the assessment report, including acceptance of entrustment, asset inventory, and assessment The process of settlement, assessment summary, report submission, etc.;

2. The acceptance of the entrustment should clearly reflect the process of accepting the project entrustment, determining the purpose of the assessment, the assessment object and scope, selecting the assessment base date, and formulating the assessment plan;

3. The asset inventory should reflect the process of guiding the asset owner to inventory assets, collect and prepare data, inspect and verify assets, and verify data;

4. The assessment and estimate should reflect on-site inspections This part should reflect the characteristics of the evaluation process in relation to the process of identification, selection of evaluation methods, collection of market information, and specific calculations.

5. The evaluation summary should reflect the summary of evaluation results and the analysis of evaluation conclusions. , the process of writing instructions and reports, and content review.

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2. Descriptive text must be used to completely describe the book value, adjusted book value, assessed value and the increase or decrease of assets, liabilities and net assets, and include "For details of the assessment conclusion, please see the assessment schedule" " prompt;

3. In addition to the written description of the evaluation results, the evaluation report must also list the evaluation results in a uniformly prescribed format (for the format, see "Basic Content and Format Three Asset Evaluation Detailed List") ;

4. For projects with multiple asset owners, the evaluation results should be stated separately;

5. The evaluation results that are not included in the evaluation summary table should be listed separately;< /p>

6. If the appraisal agency still has doubts about the disclosed appraisal results, it should fully disclose the actual situation and express its own opinions in the appraisal report to remind users of the asset appraisal report to pay attention;

7. Changes in the value of assets caused by factors such as profit, loss, damage, scrapping, pending funds, bad and bad debts, and liabilities that do not need to be paid that have been identified in the evaluation should be treated as increases or decreases in the evaluation results. If the above-mentioned assets are not accounted for because the enterprise has not yet submitted them to the relevant government departments for approval, the appraisal agency should prompt the enterprise in the appraisal report to handle them after submitting them for approval according to the current regulations;

8. For those assets that are not included in the appraisal The evaluation results of each type of leased assets should be stated separately, and whether they should be included in the summary of evaluation results should be stated.

(13) Description of special matters

1. The special matters stated in the evaluation report refer to the premise that the evaluation results have been determined and the evaluators have revealed that they have discovered during the evaluation process Relevant matters that may affect the appraisal conclusion but are beyond the ability of the appraiser to evaluate and estimate based on his or her professional level and ability;

2. Users of the appraisal report should pay attention to the impact of special matters on the appraisal conclusion;

< p>3. Reveal other issues that the evaluator thinks need to be explained.

(14) Significant events after the assessment base date of the assessment report

1. Reveal the important events that occurred after the assessment base date;

2. Special reminder for the assessment The impact of subsequent events on the base date on the valuation conclusion;

3. Explain that the disclosed subsequent events are major events that occurred between the valuation base date and the date of submission of the valuation report;

4. Explain the matters that occurred after the valuation base date and cannot directly use the valuation conclusion.

(15) Legal validity of the evaluation report

1. Specifically state the prerequisites and assumptions for the establishment of the evaluation report;

2. State the evaluation report The effect shall be legally effective in accordance with the relevant provisions of laws and regulations;

3. State the effective period of use of the evaluation conclusion;

4. State that the evaluation conclusion is only for the entrusting party for evaluation purposes. Use and submit it to the property appraisal authority for review and use, stating that the right to use the appraisal report belongs to the client, and the appraisal agency shall not provide or disclose it to others at will without the client's permission.

(16) Evaluation report submission date

1. State the specific time when the evaluation report is submitted to the client;

2. In principle, the evaluation report should be It shall be submitted within 3 months after the determined evaluation base date.

(17) Tail

1. State the name of the evaluation agency that issued the evaluation report and stamp it;

2. State the legal representative of the evaluation agency Name and signature of the person;

3. Stamped and signed by at least two registered asset appraisers.

5. Documents available for reference

The attachment documents to the asset appraisal report include at least the following basic contents:

1. Relevant economic behavior documents;

2. Approval document for asset appraisal project;

3. Accounting statements of the enterprise being evaluated for the previous three years (including at least the enterprise's balance sheet and profit and loss statement);

4. Entrustment Copies of the business licenses of the party and the owner of the assets;

5. Copies of property rights certification documents;

6. Letter of commitment from the entrusting party and the owner of the assets;

7 .Commitment letter from the asset appraiser and the appraisal agency;

8. Copy of the qualification certificate of the asset appraisal agency;

9. Copy of the business license of the appraisal agency;

10 .List of personnel participating in this appraisal project and copies of their qualification certificates;

11. Asset appraisal business agreement contract;

12. Important contracts;

13. Other documents.

6. Binding of the evaluation report

(1) The evaluation report must be printed and bound in a unified format. The project name of the evaluation report should be prominently displayed on the cover, that is, in the upper middle position. The name of the evaluation agency and the report submission date should be printed in the center below the cover, and the fonts should become smaller in order.

(2) The evaluation report must be printed on paper with a format of 209×295 mm (A4 paper size), and the fonts used in the text should conform to the official document format.

(3) The evaluation report should be uniformly marked with page numbers.

(4) The appraisal agency shall indicate the name, address, contact number, fax number and postal code of the appraisal agency on the back cover of the appraisal report or other appropriate location.