With the continuous improvement of personal quality, more and more people contact and use the full version of asset appraisal report, which has two-way communication, and the format of writing the report is very important. The following is the full text of the asset appraisal report.
Complete version of assets appraisal report 1 According to the requirements of relevant national laws and regulations and information disclosure of listed companies, we accepted the entrustment of XXXXXXX to review the assets appraisal report and appraisal results of Jiangsu International Consulting Appraisal Co., Ltd. on some operating assets and related liabilities in accordance with relevant national assets appraisal laws and recognized assets appraisal methods, and expressed our opinions.
Based on the principles of independence, objectivity, science, impartiality and prudence, we carefully reviewed the XXXXXXX asset appraisal report issued by Jiangsu International Consulting and Appraisal Company, and conducted market research and inquiry on the assets and related liabilities involved in the above economic behaviors.
As we can't obtain the corresponding appraisal documents of Jiangsu International Consulting and Appraisal Company, on the basis of implementing the substitution procedure, we hereby express the following opinions on the fairness of the appraisal conclusion of Su [1998] 281asset appraisal report issued by Jiangsu International Consulting and Appraisal Company on June 0, 1998:
I introduction of the entrusting party
1. Principal
Company name: XXXXXXXXX Company legal representative: XXXXXXXXX.
The registered capital of the company is 56120,000 yuan. Business License Registration Number: XXXXXXX Enterprise Type: Joint-stock Company Registered Address: XXXXXXX Postal Code: 2 14244 II Company Profile:
XXXXXXX is a joint stock limited company established with the approval of Jiangsu Provincial People's Government document Su [199165438]1October 8th.
Business scope of the company: licensed business items: production and sales of biodiesel; General business items:
Production and sales of petroleum products, chemical products and daily chemicals, and import and export of various commodities and technologies.
The company now produces more than 20 series of fine chemical products such as insulating oil, special lubricating oil and special oil agent, reaching more than 200 varieties. Is a private scientific and technological enterprise integrating R&D, production, sales and service.
The company now covers an area of more than 200 mu, and has the most advanced domestic production devices such as esterification, distillation, rectification, automatic batching, automatic canning, sulfonation and dewaxing, with an inventory capacity of more than 50,000 tons. The company's leading product is insulating oil (low viscosity transformer oil), and the production and sales volume reaches more than 65% of the total product.
Second, the compliance of the evaluation report
1, XXXXXXXX, XXXXXXXX} were changed into joint stock companies, and their economic behaviors were obtained by Yi 1998 147 in Yixing, 1998 157 in Wuxi Municipal People's Government and Su Zheng in Jiangsu Provincial People's Government respectively.
2. 2.XXXXXXX handled the filing and registration of assets appraisal project according to document Su [1997] 16 of the Rural Collective Assets Management Office of Jiangsu Provincial People's Government, Notice on Printing and Distributing the Interim Measures for the Management of Rural Collective Assets Appraisal in Jiangsu Province;
3. Jiangsu International Consulting and Appraisal Co., Ltd. is an intermediary institution that has been approved by the relevant state departments and granted the appraisal qualification for non-securities industry. It has a legal asset appraisal qualification certificate, with the qualification certificate number of 1 1002 and the approval number of Shannon Enterprise Capital No.9602. The issuing authority is the leading group for township collective assets appraisal management of the Ministry of Agriculture. The personnel who signed the report: Yan Weixin, Pan Rongxiang and Guo Xiuhui, which met the requirements of the base date of the report. Have the qualification recognized by the state and issue a report that meets the requirements.
4.XXXXXXX has issued a letter of commitment according to relevant regulations; In accordance with the relevant provisions, legal documents and certificates such as property right certificates are provided.
Three. Effectiveness of evaluation report
According to the purpose of XXXXXXXXX shareholding system reform, Jiangsu International Consulting Appraisal Company appraised all the assets involved in XXXXXXXXX shareholding system reform, and signed an asset appraisal entrustment agreement with XXXXXXXXX. According to the process of enterprise shareholding system reform, the benchmark date of this appraisal is determined as1April 30, 998, and the asset appraisal report number. Su Guo Zi [1998] 28 1 released on June 30th 1998. estimate
The report has been registered and filed with relevant departments according to regulations, and the evaluation report is valid.
Fourthly, the rationality of the evaluation method.
Jiangsu International Consulting & Appraisal Co., Ltd. chose the matching asset appraisal method according to the types of assets entrusted for appraisal. Because the signed asset appraiser has left his post, and the company has been cancelled in 20xx.
Therefore, we can't consult the working papers of the company's asset appraisal. After we implemented an alternative procedure-reviewing the financial information of the enterprise and retroactively evaluating the original value of the existing physical assets on the original evaluation base date, we believe that the asset appraisers appropriately selected the evaluation method and the corresponding evaluation price standard according to the purpose of asset evaluation, and the selection of the evaluation method was in line with the relevant provisions of the evaluation base date.
Verb (abbreviation for verb) evaluates the appropriateness of the procedure.
In the process of assets appraisal, Jiangsu International Consulting and Appraisal Company has carried out different appraisal procedures according to the types and characteristics of entrusted assets appraisal. After re-examining the appraisal instructions expressed in the audit report and the appraisal report and the appraisal procedures revealed, we believe that the certified asset appraiser has fulfilled the necessary and appropriate appraisal procedures in the process of asset appraisal, ensuring the objectivity and fairness of the appraisal conclusions.
The fairness of intransitive verbs in evaluating conclusions.
Jiangsu International Consulting & Appraisal Company's appraisal project on XXXXXXXX's shareholding system reform covers all assets of XXXXXXXX. Upon assessment, as of April 30, 1998, the book value of the total assets included in the assessment scope was 40,290,816.92 yuan, the adjusted book value was 40,290,816.92 yuan, and the assessed value was 44,727/kloc.
The book value of total liabilities is 36,347,565,438+08.35 yuan, the adjusted book value is 36,347,565,438+08.35 yuan, and the appraised value is 35,556,576,5438+0.00 yuan; The book value of net assets is 3,943,298.57 yuan, the adjusted book value is 3,943,298.57 yuan, and the appraised value is 9,170,593.00 yuan, with an increase of 5,227,295.00 yuan and an increase rate of 132.56%. The specific evaluation results are as follows:
Unit of Amount: RMB Yuan
1. Determination of evaluation benchmark date
The benchmark date is1April 30th, 998, mainly based on the needs of the enterprise for the purpose of this appraisal, and the mid-year data shall prevail.
2. Evaluation basis and parameter selection
The evaluation basis is sufficient, the selection of evaluation parameters is basically reasonable, and all kinds of assets evaluation basically meet the requirements of evaluation operation specifications. But at the same time, there are also the following problems:
(1) Inventory-a few items of auxiliary materials are not detailed; (2) Negative numbers are not reclassified and adjusted in some current accounts;
(3) Fixed assets-some small items in machinery and equipment lack specifications and models. But it does not affect the overall evaluation conclusion.
3. Evaluation conclusion analysis
1) The impairment of current assets was 752,900 yuan, with an impairment rate of 2.25%. The main reason for the impairment is that the accounts receivable have been evaluated according to the actual irrecoverable transactions.
2) The appreciation of fixed assets is 5189,300 yuan, with an appreciation rate of 82.86%, of which the appreciation of buildings is150,730 yuan, with an appreciation rate of 74.83%. The main reason for the appreciation is that the replacement cost of houses is higher than the original book value; machine
The value-added of the equipment is 3,277,200 yuan, and the value-added rate is 87.2 1%. The main reasons for value-added are as follows: the main equipment is self-made oil depot, and its construction cost is capitalized except the main material, while the auxiliary materials and construction labor costs are mostly charged in the current expenses.
To sum up, we believe that the increase or decrease of this appraisal is reasonable and the appraisal conclusion is fair as far as the appraisal base date is concerned.
Seven. Explanation of later matters
After the evaluation benchmark date, the enterprise operates normally, and there is no explanation after the major period.
Eight. Review conclusion
After reviewing the assets appraisal report and appraisal result (Zi [1998] No.281) made by Jiangsu International Consulting Appraisal Company on the whole assets of XXXXXXX, we believe that the appraisal report is legal and effective, the appraisal method is reasonable, the appraisal procedure is appropriate and the appraisal conclusion is fair.
Nine. Other explanations
The audit opinions issued by our company are based on:
1. The entrusting party has provided documents and instruments on the ownership of assets, and the ownership is undisputed; Relevant legal documents and materials involved in this appraisal report are provided by the entrusting party, and it shall bear legal responsibility for their completeness, authenticity and legality.
In the process of review, we try our best to check its authenticity and comprehensiveness. 2. The information provided by the entrusting party, the assets appraisal report made by Jiangsu International Consulting Appraisal Company on the assets appraisal project of XXXXXXX proposed joint-stock company and other information provided by the entrusting party are true and reliable, and there are no false records, misleading statements or major omissions.
Full text of asset appraisal report 2 I. Entrusting 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 appraised object is located in xxx, and its legal property right is xxx Company, with a total construction area of 9,687.69 square meters.
Among them, the main building is a mixed structure with 1-5 floors, with a construction area of 7430. 12m2 and an average height of 3.6m It was completed in 2003 and renovated at the end of 2007, with a renovation rate of 95% and a house ownership certificate number of xxx.
An annex building with 1-3 floors, mixed structure, construction area of 2257.57m2, average height of 3.2m, completed in 2003, with a 90% new appearance, and the house ownership certificate number of 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
August 2008
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 is based on the lawful use and disposal of the appraised 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 (RMB 226,534,000).
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
August 200812-XXX
Fifteen. Validity period of evaluation report
This appraisal report is valid for one year from the date of issuance, that is, from August 2008 18 to August 2009 17.
3 ZX appraisal co., ltd accepted the entrustment of QS co., ltd. (note: you can be a virtual client) to appraise the market value of the real estate entrusted by the entrusting party in accordance with the relevant state regulations on asset appraisal and in line with the principles of objectivity, independence, impartiality and science.
Our appraisers conducted field survey, market investigation and confirmation of the entrusted assets according to the necessary appraisal procedures, and fairly reflected the market value of the entrusted assets on July 1 2004. Now the assets appraisal and appraisal results are reported as follows:
I. Brief introduction of the entrusting party and the asset possessor
Name: QS Company Limited
Address:No. XX Avenue 1 154, XX District.
Legal representative: XXX
Registered capital: 45 million.
Business scope: catering, domestic commerce, hotels, dance halls, bathroom services, beauty salons, commercial services, etiquette services and simulated game machines.
Second, the purpose of evaluation
Provide value reference for foreign investment.
Three. Scope and target of assessment
The assets included in this appraisal are 265,438+0 real estate owned by QS Co., Ltd. and two land use rights ... Except the warehouse building of the Ministry of Storage and Transportation 16 in XX New Village, XX District, the entrusted real estate and real estate are located at the intersection of XX Avenue and XX Road in XX District, and are now used for commercial operation.
The ownership certificates of the assets entrusted for appraisal are "Wan Guo Yong (2003)No. 157,No. 158", "Wan Fang Zi No.200205765, No.200205766, No.200205855 and No.99001respectively.
Four. Base date of evaluation
The base date of this appraisal project is July, 2004 1 day; All pricing standards adopted in this appraisal report are effective asset price standards on the appraisal base date, which is close to the realization date of appraisal purpose.
Verb (abbreviation of verb) evaluation principle
Follow the objective, independent, fair, scientific and reasonable evaluation principles. On the basis of on-site investigation of all assets, the technical status and parameters of assets are reasonably determined, and the current fair value of entrusted assets is accurately estimated.
Evaluation basis of intransitive verbs
1, Land Management Law and Real Estate Management Law;
2. the State Council1991No. 9 1 Measures for the Administration of State-owned Assets Appraisal and Detailed Rules for the Implementation of the Measures for the Administration of State-owned Assets Appraisal;
3. Opinions on Operational Standards of Asset Appraisal (Trial) issued by China Asset Appraisal Association "Zhong Pinghui (1996) No.03";
4. Interim Provisions on the Basic Content and Format of Assets Appraisal Report, Assets Appraisal Criteria-Basic Criteria, and Assets Appraisal Professional Ethics Criteria-Basic Criteria (Caiqi [2004] No.20);
5.W benchmark land price data formulated by the municipal government;
6.W Zheng [2004] No.39 Notice of the Municipal People's Government on Promulgating the Land Transfer Fee and Rent Standard in W Urban Area;
7. Property certificate provided by the entrusting party: "Wei Guo Yong (2003)No. 157,No. 158", "Wei Fang Di Zi No.200205765, No.200205766, No.200205855 and No.9900/kloc".
8. Asset appraisal business agreement and business license of the asset owner;
9. Project cost information and house price information;
10, appraiser's on-site investigation records, etc.
Seven. appraisal procedure
According to the purpose of this asset appraisal and the types of assets entrusted for appraisal, different appraisal methods are adopted. QS Company adopts market comparison method for commercial buildings, replacement cost method for warehouses of storage and transportation department, and replacement cost method and benchmark land price correction coefficient method for land use rights.
Eight. Evaluation process
This appraisal was conducted from July 15, xxxx to July 2 1 day, xxxx, including the whole process of accepting entrustment, on-site investigation, appraisal and estimation, appraisal summary and submission of report. The main steps are as follows:
1. Acceptance of entrustment: Our company accepted the entrustment of QS Co., Ltd. on July 15, xxxx, and officially accepted the asset appraisal business. After accepting the appraisal, the project leader should first understand the composition, property right definition, operation status, appraisal scope and appraisal purpose of the entrusted assets, and jointly agree on the appraisal benchmark date with the entrusting party and the asset owner, formulate the appraisal work plan, and sign the Entrustment Agreement for Assets Appraisal Business, so as to clarify the responsibilities, obligations and basic matters of both parties for the appraisal business.
2. On-site investigation: based on the asset inventory of the asset owners, the appraisers investigate the location and prosperity of the land according to the detailed information of the asset appraisal declaration filled in by them, fill in the on-site investigation records, and check, verify and verify the documents of property rights and other materials.
3. Evaluation and estimation: The appraisers choose the evaluation method, collect market information, and evaluate and estimate the appraised value of the entrusted assets according to the asset type and field investigation.
4. Report submission: according to the appraisers' preliminary appraisal results of the entrusted assets, sort out, summarize and analyze the first draft of the assets appraisal report, fully exchange opinions with the entrusting party and the asset owner, make necessary modifications, and provide the formal assets appraisal report to the entrusting party after conducting internal three-level audit according to the procedures.
Nine. Description of special matters
1. The appraisal result reflects the current fair market price of the appraised object for the purpose of this appraisal according to the principle of open market, and does not consider the influence of the extra price that may be paid by special trading methods in the future on its appraisal value, nor does it consider the influence of changes in national macroeconomic policies and force majeure such as natural forces on asset prices.
2. This appraisal result does not consider the impact of the current or future mortgage of the entrusted assets on the appraisal value. Please report it to the users for attention.
X. Major events after the benchmark date of the appraisal report
After the appraisal base date, if the asset amount changes within the validity period, the asset amount should be adjusted accordingly according to the appraisal method. If the asset price standard changes and has a significant impact on the asset appraisal value, the entrusting party shall request the appraisal institution to re-determine the appraisal value.
XI。 Legal effect of evaluation report
1. The "appraisal value" as mentioned in this report refers to the fair appraisal opinions put forward for the purposes listed in this report on the premise that the assets remain unchanged, continue to operate or change their uses, and under the conditions of the appraisal base date and external economic environment, that is, the assets can be publicly traded in the market.
2. The annex of this report is an important part of the report and has the same legal effect as the main body of the report.
3. This appraisal conclusion is valid for one year according to the current regulations, that is, when the appraisal purpose is achieved within one year after the benchmark date, the appraisal result can be used as the reserve price or pricing basis, and needs to be re-evaluated after one year.
4. The appraisal conclusion is only used by the entrusting party for appraisal purposes and submitted to the real estate appraisal agency for review. The right to use this appraisal report belongs to the entrusting party. Without the permission of the entrusting party, the appraisal institution shall not provide it to others or make it public at will.
5. This assessment follows the principles of independence, openness, science and objectivity. The appraisers of our company have no interest with the entrusting party, and the appraisal work is supervised by law, and the appraisers abide by professional ethics and norms.
6. The relevant legal documents involved in this report are provided by the entrusting party, who shall be responsible for their authenticity.
7. This report is only used to provide value basis for the client's foreign investment, and shall not be used for other purposes, nor shall it be regarded as a guarantee for the future solvency of the assessed unit. The consequences caused by the improper use of the appraisal report by the client or other third parties have nothing to do with the certified appraisers and appraisal institutions.
Twelve. Evaluation conclusion
The assets appraisal value included in this appraisal scope is RMB one hundred and twenty-four million one hundred fifteen thousand Wu Bai fifty-seven Yuan only (￥ 65,438+024,65,438+065,438+05,557 Yuan). Among them, the appraised value of buildings and buildings is 73,774,378 yuan, and the appraised value of land use right is 50,341,179 yuan.
Thirteen. Date of submission of evaluation report
This report was submitted on July 2, xxxx1.
Fourteen additional
1, building evaluation list
2. Land use right evaluation list
3. Commitment letter of the entrusting party for asset appraisal (copy)
4. The land use right certificates (photocopies) entrusted for appraisal are Wei Guoyong (2003)No. 157 andNo. 158 "
5. Property Ownership Certificate (copy) entrusted for appraisal: Weifangzi No.200205765, No.200205766, No.200205855, No.9900 103.
6. Business license of the asset owner (copy)
7. Business license of appraisal institution (copy)
8 assessment agency qualification certificate (copy)
9. Certificate of Certified Appraiser (copy)