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Assets appraisal report
Model essay on assets appraisal report

The model essay of assets appraisal report is helpful for employees to sum up experience and promote the smooth progress of the work. Therefore, it is necessary to write an appraisal report now, analyze various reasons in the work, lay a good foundation for the follow-up work and do it better. The following is a sample asset appraisal report.

Asset appraisal report 1 (1) The text of the asset appraisal report and documents for future reference.

1. Basic contents of the cover of the asset appraisal report

The cover of the asset appraisal report shall include the following contents: the name of the asset appraisal project, the number of the appraisal report issued by the asset appraisal institution, the full name of the asset appraisal institution, the submission date of the appraisal report, etc. If there is a service trademark, the evaluation agency may indicate its graphic symbol on the cover of the report.

2. The basic contents of the summary of the asset appraisal report

Before the text of each asset appraisal report, there should be a summary to express the key contents of the report, which is used to let all parties concerned know the main information of the appraisal report. It has the same legal effect as the text of the asset appraisal report, and is signed and sealed by the certified asset appraiser, the legal representative of the appraisal institution and the appraisal institution, and the date of submission is indicated. The summary must also be consistent with the results suggested in the evaluation report and must not contain misleading content, and users should be reminded to read the full text through reminders.

3. Basic contents of the main body of the asset appraisal report

(1) title. The header of the main body of the appraisal report should include the title and serial number of the report, and the title should include the words "XXX (Appraisal) Project Assets Appraisal Report".

(2) Preface. The preface of the main body of the report shall indicate the full name of the entrusting party, the entrusted evaluation items and the overall situation of the evaluation work.

(3) Brief introduction of the entrusting party and the asset possessor. The brief introduction of the entrusting party and the asset possessor in the main body of the report should introduce the entrusting party and the asset possessor in detail respectively. When the principal is the same as the owner, it can be introduced as the owner of assets, and the subordinate relationship or economic relationship between the principal and the owner of assets should also be explained. If there is no affiliation or economic relationship, the reasons for the evaluation shall be explained. If the assets are owned by multiple enterprises, they shall be introduced one by one.

(4) The purpose of evaluation. The main body of the report shall clearly state that the purpose of asset appraisal is to meet the needs of the entrusting party and the corresponding types of economic behaviors, and briefly and accurately state whether the economic behaviors have been approved. If it has been approved, the name, approval unit, approval date and document number of the approval document shall be written.

(5) Scope and object of assessment. This part should clearly define the assets and their types included in the appraisal scope, and list the book amount before the appraisal. If the appraised assets are occupied by multiple parties, their respective shares and corresponding asset types shall be stated.

(6) Evaluation benchmark date. This part should specify the specific date of the benchmark date, determine the reasons and conditions for the establishment of the benchmark date, and reveal the influence of the benchmark date on the evaluation results. In addition, the use of non-base date price standards should be explained. The benchmark date of appraisal shall be determined by the entrusting party according to the nature of economic behavior, and shall be as close as possible to the realization date of appraisal purpose.

(7) Evaluation principle. In this part, we should explain the principles followed in the evaluation process and the recognized principles stipulated by the state and industry. The special principles to be followed should also be properly expounded.

(8) Evaluation basis. This part should list the evaluation basis, including economic behavior basis, laws and regulations basis, property right basis and pricing basis. The special basis used in the evaluation should also be disclosed accordingly.

() Evaluation method. In this part, we should explain the evaluation methods selected and used in the evaluation process and the basis or reason for selecting the evaluation methods. If multiple evaluation methods are used to evaluate an asset, the reasons and methods for determining the value of the asset shall also be explained. The principle and application scope of the selected special evaluation method should also be introduced.

(10) evaluation process. This part should reflect the whole process from accepting the entrustment of the evaluation project to submitting the evaluation report. Including the process of determining the evaluation purpose, evaluation object, evaluation scope, evaluation benchmark date and making evaluation plan in the process of accepting entrustment;

Guide asset owners to conduct inventory, collect preparation materials, check and verify; On-site inspection and appraisal, evaluation method selection and market research and analysis process in evaluation and estimation; The process of summarizing results, analyzing evaluation conclusions, writing reports and explanations, internal review, and submitting evaluation reports.

(1 1) Evaluation conclusion. This part is an important part of the report body. Descriptive words should be used to completely describe the conclusion of the appraisal institution on the appraisal results, and describe the book value, adjusted book value, appraisal value and the increase or decrease range of assets, liabilities and net assets. The evaluation results not included in the evaluation summary table should also be listed separately.

(12) Description of special matters. This part should explain the related matters found in the evaluation process that may affect the evaluation conclusion, rather than the professional level and ability of the appraisers. Users of the evaluation report should also be reminded of the influence of special matters on the evaluation conclusion, and at the same time, appraisers should be reminded of other matters that need to be explained.

(13) Major events after the base date. This part should reveal the important events that occurred during the period from the evaluation base date to the submission date of the evaluation report, and the influence of events after the evaluation base date on the evaluation conclusion, and should also explain the events that occurred after the evaluation base date and cannot directly use the evaluation conclusion.

(14) Legal effect, scope of use and validity period of the evaluation report. This part should clearly define the preconditions and assumptions for the establishment of the evaluation report, and clearly define the legal effect of the evaluation report and the effective use period of the evaluation results according to the relevant provisions of laws and regulations. It should also be explained that the appraisal conclusion is only used by the entrusting party according to the appraisal purpose and reported to the competent department for review and use, and that the right to use the appraisal report belongs to the entrusting party and shall not be provided to others or made public at will without permission.

(15) Date of submission of evaluation report. This section shall specify the specific date when the appraisal report is submitted to the entrusting party. In principle, the evaluation report should be submitted within three months after the determined evaluation benchmark date.

(16) tail. This part shall indicate the name of the institution that issued the appraisal report and affix its official seal, which shall be signed and affixed with the official seal by the legal representative of the appraisal institution and at least two certified asset appraisers responsible for the appraisal.

4. Basic contents of documents for reference

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

(1) Relevant economic behavior documents;

(two) the approval documents of the asset appraisal project;

(3) Accounting statements of the assessed enterprise for the first three years (including at least the balance sheet and income statement of the enterprise);

(4) Copies of the business licenses of the entrusting party and the asset possessor;

(5) a copy of the title certificate;

(6) Letter of commitment from the entrusting party and the asset possessor;

(7) Letter of commitment from the asset appraiser and appraisal institution;

(8) A copy of the qualification certificate of the asset appraisal institution;

() A copy of the business license of the appraisal institution;

(10) List of personnel participating in this appraisal project;

(1 1) asset appraisal business agreement contract;

(12) important contract;

(13) Other documents.

(two) the basic contents of the asset appraisal report

The asset appraisal description describes the appraisal procedure, method, basis, parameter selection and calculation process of appraisers and appraisal institutions for their appraisal projects, and fully reveals the matters that have a significant impact on the asset appraisal behavior and results through the entrusting party and the asset owner, indicating that the appraisal operation meets the requirements of relevant laws, administrative regulations and industry norms. The asset appraisal report is also an integral part of the asset appraisal report, which determines the fairness of the appraisal results to a certain extent and protects the legitimate interests of all parties involved in the appraisal.

According to relevant regulations, the contents disclosed in the appraisal report should be consistent with those described in the main body of the appraisal report. Appraisal institutions, certified asset appraisers, entrusting parties and asset possessors shall ensure that the contents of each component of the appraisal report written or provided by them are true and complete, and there shall be no false statements or omissions of major matters.

The asset appraisal report shall be written and produced in the following order:

1. Basic contents of "Cover and Contents of Appraisal Notes"

The cover of the appraisal report shall indicate the name of the appraisal project, the number of the appraisal report, the name of the appraisal institution and the submission date of the appraisal report. If the appraisal book needs to be bound into volumes, the number of volumes and volumes should be indicated on the cover.

2. The basic contents of the Statement on the Scope of Use of the Appraisal Manual

In this part, it should be explained that the appraisal report is only used by the asset management department, the introduction department and the asset appraisal industry association to review the asset appraisal report and check the work of the appraisal institution. Except as provided by laws and administrative regulations, all or part of the materials shall not be provided to any other unit or individual, and shall not be seen in public media.

3. Basic contents of Notes on Related Matters of Assets Appraisal

This part is filled in by the entrusting party and the asset possessor * *, signed by the person in charge, and stamped with the official seal and date of signature. The basic contents of this part should include the following contents: ① Overview of the entrusting party and the asset possessor; (2) Description of the evaluation purpose; (3) Description of the scope of assessment; (4) Description of the base date of evaluation; ⑤ Description of major issues that may affect the assessment work; ⑥ Description of assets and liabilities list; ⑦ List the assets appraisal data provided by the entrusting party and the possessor.

4, the basic content of "asset inventory verification"

This part is mainly used to explain the relevant information and conclusions of the appraisers in investigating and verifying the assets and liabilities related to the appraisal of the entrusted enterprise. This part should include the following contents: ① the contents of asset inventory and verification; (2) Distribution and characteristics of real material production; ③ Matters affecting asset inventory; (4) the process and method of asset inventory verification; ⑤ conclusion of asset inventory; ⑥ Description of asset inventory adjustment.

5. The basic content of "explanation of evaluation basis"

The explanation of evaluation basis is mainly used to explain the specific behavior basis, legal basis, property right basis and pricing basis followed in the evaluation work. Specifically, it includes: ① main laws and regulations; (2) economic behavior documents; (3) Major contract agreements and proof documents of property rights; ④ Pricing standards adopted; ⑤ References and others.

6. The basic contents of Technical Notes on Assets and Liabilities Appraisal

This part is mainly used to explain the process of asset appraisal, reflecting the appraisal methods, technical ideas and implementation of the appraisal. It mainly includes the following contents: ① Description of current assets evaluation; ② Description of long-term investment evaluation; ③ Description of machinery and equipment evaluation; (4) Description of building evaluation; ⑤ Description of evaluation of projects under construction; ⑥ Description of land use right evaluation; ⑦ Description of intangible assets and other assets; (8) Description of debt assessment.

7. The basic content of "Description of Appraisal Verification by Present Value Method of Overall Assets Appraisal Income"

This part mainly expounds the use of income method to evaluate the overall assets of enterprises in order to verify the results of asset evaluation. It should include the following contents: ① introduction to the application of income method; (two) the production and operation performance of the enterprise; (3) the business advantages of the enterprise; (4) The business plan of the enterprise; ⑤ Various financial indicators of the enterprise; ⑥ Evaluation basis; ⑦ Forecast of business income, cost and long-term investment income; The selection of discount rate and the calculation process of evaluation value; Pet-name ruby evaluation conclusion.

8. The basic content of "evaluation conclusion and its analysis"

This part mainly summarizes the evaluation conclusion, which should include the following contents: ① evaluation conclusion; ② Changes and reasons of the comparison between the evaluation results and the adjusted book value; (3) Conditions for the conclusion to be established; (4) the defects of the evaluation conclusion; ⑤ Description of the evaluation items after the evaluation benchmark date and its influence on the evaluation conclusion; ⑥ Validity, scope of application and validity period of the evaluation conclusion.

(3) The basic contents of the asset appraisal list

1, basic contents of asset appraisal list

The asset appraisal schedule is a table that reflects the details of assets and liabilities before and after the appraisal of the appraised assets. It is an integral part of the asset appraisal report, and it is also one of the main bases for adjusting the accounts after the asset appraisal result is recognized and the economic behavior of the appraisal purpose is realized.

Specifically, it should include the following contents: ① Name, occurrence date, book value and appraisal value of assets and liabilities; ② Items reflecting the characteristics of assets and liabilities; (3) columns and remarks reflecting the increase or decrease of the evaluation value; (4) The header of the asset appraisal schedule reflecting the name of the accounting subject, the owner of the asset, the benchmark date of appraisal, the table number, the unit of amount and the page number of the appraised asset; ⑤ Footer indicating inspectors and evaluators. The evaluation list should be summarized step by step. The list of assets appraisal shall generally be arranged and bound in the order of accounting subjects.

2. How many levels are there in the sample list of assets appraisal?

Summary of assets appraisal results, summary of assets appraisal results classification, summary of assets inventory appraisal, and detailed list of assets inventory appraisal.

Asset appraisal report 2 Asset appraisal report

I. Entrust projects

Xxx company real estate mortgage loan evaluation project

Second, the entrusting party

Name: xxx company

Address: xxx

Three. Valuation officer

Name: xxx Real Estate Appraisal Consulting Co., Ltd.

Address: xxx

Certificate number: xxx Qualification grade: xxx

Legal representative: xxx

Four. Overview of appraisal object

The appraisal object is located in xxx, the legal property right is xxx Company, and the construction area is * * * 9687,69 square meters.

The main building is a building with 1-5 floors and mixed structure, with a construction area of 7430 and 12m2 and an average height of 3-6m. It was completed in 2003 and renovated at the end of 2007. Its appearance is 95% new, and the house ownership certificate number is xxx.

An annex building, with 1-3 floors, is of mixed structure, with a construction area of 2,257,57m2 and an average height of 3,2m. Built in 2003, the appearance is 90% new, and the house ownership certificate number is xxx.

Verb (abbreviation for verb) evaluates the purpose.

Evaluate the value of real estate mortgage, and provide reference for determining the amount of real estate mortgage loan.

Evaluation time point of intransitive verbs

20XX August 15

Seven. Definition of value

Adopt open market value standards

Eight. Valuation principle

On the premise of following the principles of justice, fairness, openness, objectivity and science, this assessment should also follow the following principles:

1, the principle of legality, on the premise of legal use and legal disposal of the appraisal object.

2. The highest and best use principle is based on the highest and best use of the appraised object.

3. The principle of substitution requires that the appraisal result shall not deviate significantly from the normal price of similar real estate under the same conditions.

4. The principle of appraisal time requires that the appraisal result should be an objective and reasonable price at the appraisal time.

Nine. Valuation benchmark

1. Information provided by the entrusting party

(1) power of attorney;

(2) A copy of the client's business license;

(3) A copy of the house ownership certificate.

2. National standard GB/T5029 1- 1999 "Code for Real Estate Appraisal".

3. Relevant national and local laws, regulations and relevant provisions.

4. Relevant information held and collected by appraisal institutions and appraisers.

X. valuation method

The appraisal object is commercial real estate, and there are very few overall transaction cases in the same supply and demand circle, so the market comparison method cannot be applied; At the same time, because of the obvious profitability, the income method is suitable for evaluation.

XI。 assessment result

According to the appraisal purpose, the appraisers followed the appraisal principles and procedures, adopted scientific methods, carefully analyzed the existing data and calculated, and determined that the mortgage value of the appraised object on the appraisal base date was RMB 22,653, 400 yuan only (¥ 22,655,340,000).

Twelve. Liquidity analysis

Liquidity refers to the possibility of converting collateral into cash without excessive losses when the mortgage is realized on the appraisal date.

The appraisal object is universal, divisible and usable, with great overall value and long time to realize. When auctioning or selling on the appraisal benchmark date, the most likely price range is 10% of the appraisal result, and the following taxes are involved in the realization:

① Intermediary service fee: 5%-6%

② Deed tax: 4%

③ Business tax, urban maintenance and construction tax and education surcharge: 5.5%.

④ Income tax: 20%

⑤ Transfer fee: about 2%.

⑥ Stamp duty: 0. 5‰

All landowners other expenses

Thirteen. Valuation officer

Xxx China registered real estate appraiser.

Registration number: xxx

Xxx China registered real estate appraiser.

Registration number: xxx

Fourteen, estimate the operation time

20XX August12-XXX

Fifteen. Validity period of evaluation report

This appraisal report is valid for one year from the date of issuance, that is, from August 20XX 18 to August 20XX 17.

Asset appraisal report 3 Asset appraisal report

First, the overall situation of asset inventory analysis

(a) the base date of the asset inventory work

The base date of this inventory is 65438+February 3 1, xx.

(B) the scope of asset inventory

1. The accounts of the whole library have been cleaned up. This time, the bank account, accounting subjects, cash on hand, and capital transactions of xx were thoroughly checked and cleared. , achieving the consistency of accounts, accounts and certificates, and accounts and tables.

2. Clean up the property of the whole museum. This time, the assets of xx were comprehensively cleaned up, checked and verified. According to the principle of combining physical inventory with accounting, we mainly check the fixed assets and asset income.

3. Established the fixed assets card. In the inventory, the fixed assets card is established at the same time as the assets inventory, and the dynamic management of fixed assets is realized.

4. Improve relevant systems. In view of the problems in asset and financial management exposed in this asset inventory, we have established and improved relevant systems according to relevant policies and regulations, and consolidated the inventory results.

(three) the implementation of asset inventory.

In order to strengthen the leadership of asset inventory, the library set up an asset inventory working group, with the deputy director as the leader and xx, xx and the heads of offices and groups as members. The library issued a notice to all offices and groups to do a good job in asset inventory, asking them to support the inventory work. Comrades who participated in the inventory work, under the tight time and heavy tasks, worked overtime, gave up their rest time and concentrated on the inventory work, ensuring the smooth completion of the asset inventory work.

(4) Achievements and existing problems in asset inventory.

Through this asset inventory, we have found out the basic situation, financial situation and assets of our library. A supervision system has been established to provide information support for strengthening the asset management of our library. It has laid a good foundation for further strengthening the asset income management of our library and standardizing the income distribution order.

This asset inventory also found some problems in asset management of our library, mainly manifested in the outstanding problem of fixed assets inventory surplus and loss. Inventory surplus was caused by the omission of evaluation, and some assets were not recorded in time. Insufficient inventory is caused by the demolition of facade houses and damage to some facilities and equipment.

Second, the results of the asset inventory work

The asset inventory shows that the asset loss of our library is: according to the requirement of "double creation", the library facade was demolished in xx 1 month, and the loss was xx yuan. Library tankers, photocopiers, cordless phones, computer accessories, etc. Be scrapped, loss of xx yuan. The loss of these assets will be declared for write-off after the asset audit confirmation.

Three. Problems and improvement measures in asset and financial management

The problems in asset and financial management found in this asset inventory include: some assets were not recorded in time due to the negligence of financial personnel. Some accounts were not handled in time, resulting in long-term losses. In the future, we should further strengthen the financial management system, strengthen the report for instructions, and handle relevant financial accounts in time after approval.

Four. reference data

(20xx balance sheet after annual carry-over.

(two) land, housing and building property certificate (copy).

(three) a written explanation of the distribution, use and operation of land, houses and buildings.

(four) the 20xx annual audit report issued by the Municipal Audit Bureau or the audit report issued by the social intermediary agency.

(5) Evidence of asset profit and loss. All asset inventory gains, asset losses and capital losses declared by the unit must provide external evidence with legal effect, economic authentication certificate of social intermediary institutions and internal evidence of specific matters.