(On August 25, 2005 State State-owned assets supervision Management Committee makes 12th, announced since on September 1, 2005 up purposes) first chapter General first article for specification Enterprise State-owned assets assessment behavior, maintenance State-owned assets funded people lawful rights and interests of, promote enterprise State-owned property ordered circulation, prevent State-owned assets loss, according to People's Republic of China company law, and Enterprise State-owned assets supervision management interim regulations (State makes No. 378,) and State-owned assets assessment management approach
(Decree of the State Council, the 91st) and other relevant laws and regulations, these measures are formulated.
Second level of State-owned assets supervision and administration bodies to carry out the responsibilities of investor companies (collectively funded enterprises) and at all levels of the enterprise (hereinafter enterprise) relates to property assessment, these measures shall apply.
Article at all levels of the State-owned assets supervision and administration bodies are responsible for assessing the monitoring work of the enterprises funded by the State-owned assets.
State-owned assets supervision and administration is responsible for the national assessment of State-owned assets supervision guidance and supervision.
Fourth Enterprise State-owned assets assessment and recording system for the implementation of approved projects.
Approved by the people's Governments at all levels economic assessment matters involving property project, from its State-owned assets supervision and administration bodies are responsible for approval.
Approved by the State-owned assets supervision and administration of economic assessment matters involving property project by the State-owned assets supervision and administration is responsible for the record; enterprises funded by the State-owned assets supervision and administration of the State Council (hereinafter referred to as the central enterprise) and its enterprises at all levels-economic assessment matters involving property project, by enterprises under the Central Government are responsible for the record.
And the local State-owned assets supervision and administration of enterprises funded by the assets assessment record management division of responsibilities, by local State-owned assets supervision and administration in accordance with provisions in their own circumstances.
Article and the enterprises funded by the State-owned assets supervision and administration at all levels, should establish a corporate assessment of State-owned assets management system, improve asset valuation project file management, statistical analysis of project reports.
The provincial State-owned assets supervision and administration institutions and enterprises under the Central Government shall within 30 business days of the end of each year the assets assessment of statistical analysis of data submitted to the State-owned assets supervision and administration. Second chapter assets assessment sixth article enterprise has following behavior one of of, should on related assets for assessment: (a) overall or part alterations for limited responsibility company or Corporation; (ii) to non-currency assets foreign investment; (three) merged, and Division, and bankruptcy, and dissolved; (four) non-listed company State-owned shareholders equity proportion changes; (five) property transfer; (six) assets transfer, and replacement; (seven) overall assets or part assets rental to non-State-owned units; (eight) to non-currency assets reimbursement
Debt (I) the assets the proceedings; (j) acquisition of the assets of non-State-owned units and (11) to accept non-monetary assets for non-State-owned units (12) acceptance of the State-owned units to non-monetary assets to repay their debts, (13) laws, administrative regulations and other matters of property assessment is required.
Seventh article enterprise has following behavior one of of, can not related state-owned assets for assessment: (a) by levels Government or its State-owned assets supervision management institutions approved, on Enterprise overall or part assets implementation free designated turned; (ii) State-owned owned enterprise and its subordinates owned enterprise (institutions) Zhijian or its subordinates owned enterprise (institutions) Zhijian of merged, and assets (property) replacement and free designated turned.
Article eighth of acts covered by article sixth should be held by title entrust a qualified assessment of the asset evaluation agencies.
Nineth article Enterprise property holds units delegate of assets assessment institutions should has following basic conditions: (a) comply with national about legal, and regulations, and regulations and Enterprise State-owned assets assessment of policy provides, strictly perform statutory duties, near 3 years within no illegal, and violations records; (ii) has and assessment object phase adapted of qualification conditions; (three) has and assessment object phase adapted of professionals and professional specialist; (four) and Enterprise head no economic interests relationship; (five) not to same economic behavior provides audit business service.
Tenth Enterprise shall provide relevant information to the asset evaluation agencies and information and to provide information on the status and responsible for the authenticity, legitimacy and integrity, not concealed or false reporting of assets.
11th company shall cooperate with the asset evaluation agencies, shall not in any way interfere with its normal practice.
Third chapter approved and record 12th article where needed by approved of assets assessment project, enterprise in assets assessment Qian should to state-owned assets supervision management institutions report following about matters: (a) related economic behavior approved situation; (ii) assessment benchmark day of select situation; (three) assets assessment range of determine situation; (four) select assets assessment institutions of conditions, and range, and program and the intends selected institutions of qualification, and professional specialist situation; (five) assets assessment of time progress arrangements situation. 13th enterprises shall timely report to the State-owned assets supervision and administration of assets assessment of project progress.
State-owned assets regulatory authority deems it necessary, you can keep track of the Project Guide and on-site inspections.
14th article assets assessment project of approved according to following program for: (a) Enterprise received assets assessment institutions issued of assessment report Hou should step by step reported trial, by trial agreed Hou, since assessment benchmark day up 8 months within State-owned assets supervision management institutions proposed approved application; (ii) State-owned assets supervision management institutions received approved application Hou, on meet approved requirements of, timely organization about experts audit, in 20 a days within completed on assessment report of approved; on not meet approved requirements of, be returned. 15th article Enterprise proposed assets assessment project approved application Shi, should to state-owned assets supervision management institutions submitted following file material: (a) assets assessment project approved application file; (ii) assets assessment project approved application table (annex 1); (three) and assessment purpose phase corresponds to of economic behavior approved file or effective material; (four) by involved of assets restructuring programme or restructuring programme, and sponsors agreement, material; (five) assets assessment institutions submitted of assets assessment report (including assessment report book, and assessment description, and
The detailed assessment and electronic documentation), and (f) corresponding to the economic behavior of audit reports (g) assets related to evaluation of the parties ' commitment letter and (VIII) other related material.
16th article State-owned assets supervision management institutions should on following matters for audit: (a) assets assessment project by involved of economic behavior whether get approved; (ii) assets assessment institutions whether has corresponding assessment qualification; (three) assessment personnel whether has corresponding practice industry qualification; (four) assessment benchmark day of select whether appropriate, assessment results of using validity whether express; (five) assets assessment range and economic behavior approved file determine of assets range whether consistent; (six) assessment according to whether appropriate;
(G) the company provide proof of ownership of the assets, financial and accounting information and management commitment of authenticity, legitimacy and integrity of the information; (VIII) whether the assessment process in accordance with the relevant provisions of the assessment criteria; (IX) involved in the review of expert consensus.
17th article assets assessment project of record according to following program for: (a) Enterprise received assets assessment institutions issued of assessment report Hou, will record material step by step submitted state-owned assets supervision management institutions or its by funded enterprise, since assessment benchmark day up 9 months within proposed record application; (ii) State-owned assets supervision management institutions or by funded enterprise received record material Hou, on material complete of, in 20 a days within handle record procedures, necessary Shi can organization about experts participation record review.
18th asset evaluation project file should submit the following documents: (a) three copies of the State-owned assets assessment record sheet (annex 2); (b) the asset appraisal report (assessment report, description and schedule of evaluation and its electronic document), and (c) economic activities corresponding to the assets assessment project approval documents, (iv) other related material.
19th article State-owned assets supervision management institutions and the by funded enterprise according to following situation determine whether on assets assessment project be record: (a) assets assessment by involved of economic behavior whether get approved; (ii) assets assessment institutions whether has corresponding assessment qualification, assessment personnel whether has corresponding practice industry qualification; (three) assessment benchmark day of select whether appropriate, assessment results of using validity whether express; (four) assets assessment range and economic behavior approved file determine of assets range whether consistent;
(E) the company provide proof of ownership of the assets, financial and accounting information and management commitment of authenticity, legitimacy and integrity of the information; (f) the assessment procedures are in conformity with the relevant provisions of the assessment criteria.
20th release State-owned assets supervision and administration of assets assessment project approval document and the State-owned assets supervision and administration institutions or enterprises funded by the record filing form of property assessment project is enterprise property right registration, transfer of equity and equity related procedures required files.
21st as approval or for the record results of assets evaluation is valid for 1 years from the reference date.
22nd and assets valuation of enterprises economic behavior, should be based upon approval or for the record of the assets valuation result is a valued reference for when trading below when evaluating the results of 90%, should be suspended, the approval of the original economic agency approval to continue trading.
Fourth chapter, 23rd at various levels of supervision and inspection of State-owned assets supervision and Administration Department shall strengthen the supervision and inspection of the enterprise State-owned assets assessment, focus on the internal assessment of State-owned assets management system establishment, implementation and evaluation of management staff, regular or irregular spot checks on the valuation items.
24th article levels State-owned assets supervision management institutions on enterprise assets assessment project for checks of content including: (a) Enterprise economic behavior of collection rules sex; (ii) assessment of assets range and about economic behavior by involved of assets range whether consistent; (three) Enterprise provides of assets ownership proved file, and financial accounting information and the production business management information of authenticity, and legitimacy and integrity; (four) assets assessment institutions of practice industry qualification and assessment personnel of practice industry qualification;
(E) the difference of the book value of assets and the assessment results; (f) the economic behavior of the actual price and the assessment of differences (VII) assessment papers; (h) the reasonableness of the assessment basis; (IX) assessment report on the disclosure of significant matters and its effect on assessment results, as well as the disclosure and of the different situation and (j) other relevant information.
25th provincial State-owned asset supervision and Administration Department shall annually within 30 business days of the end of inspections, checks and submitted to the State-owned assets supervision and administration.
26th State-owned asset supervision and administration the sampling results of assets evaluation project should be informed of the relevant departments. Fifth chapter penalty is 27th article Enterprise violation this approach, has following case one of of, by State-owned assets supervision management institutions informed criticism and ordered corrected, necessary Shi can law to court filed litigation, confirmed its corresponding of economic behavior invalid: (a) should for assets assessment and not for assessment; (ii) hired not meet corresponding qualification conditions of assets assessment institutions engaged in State-owned assets assessment activities; (three) to assets assessment institutions provides false situation and information,
Or collusion with the asset evaluation agencies cheating lead to false results; (d) should apply for approval, the record fails to go through.
28th enterprises in State-owned assets assessment in illegal acts or improper use of assessment reports, the persons in charge and other direct liable persons directly responsible shall be given disciplinary action; a suspected crime, law transferred to judicial organs for handling.
29th assets evaluation agencies in the asset evaluation during the illegal practice, will be informed by the State-owned assets supervision and administration departments in charge of industry, proposed to give the corresponding punishment in serious cases, may require the Corporation shall not delegate the intermediaries and their clients on the State-owned assets evaluation business; a suspected crime, law transferred to judicial organs for handling.
Article 30th asset evaluation basis fails to cooperate on the valuation items, can require companies to stop State-owned assets supervision and Administration Commission of the asset evaluation agencies and their clients as State-owned assets assessment business.
31st levels of State-owned assets supervision and administration staff in violation of the provisions, resulting in the loss of State assets, shall be subject to punishment; a suspected crime, law transferred to judicial organs for handling.
Sixth chapter supplementary articles article 32nd overseas State-owned assets assessment in accordance with the relevant regulations.
33rd article enterprise is not separate units of work on assessment of State-owned assets of enterprises and institutions, in accordance with the measures implemented.
34th Provincial State-owned asset supervision and administration in accordance with this approach, developing local work norms, and reported to the State-owned assets supervision and Administration Department for record.
35th these measures shall come into force on September 1, 2005. 附件1：资产评估项目核准申请表
=
填表日期： 年 月 日 编号：
┌──────────┬────────────────┬──────┬─────┐
│ 资产占有单位 │ │企业管理级次│ │
├──────────┼─────── ─────────┴──────┴─────┤
│ 上级单位 │ │
├──────────┴───┬─────────────────────────┤
│ 集团公司（有关部门） │ │
├──────────┬───┴─────────────────────────┤
│ 资产所在地 │ 省（区、市） 市（地） 区（县）│
├───┬──────┴─────────────────────────────┤
│ │ │
│ 评 │ │
│ 估 │ │
│ 目 │ │
│ 的 │ │
│ │ │
├───┴──────┬───────┬─────┬──────┬────────┤
│ 评估范围 │整体／部分资产│ │主要评估方法│ │
├──────────┼──┬────┴──┬──┼──────┼───┬────┤
│调整后帐面值（万元）│ │ │ │ │ │ │
├──────────┤资产├───────┤负债├──────┤净资产├────┤
│ 评估结果（万元） │ │ │ │ │ │ │
├──────────┼──┴───────┴──┴──┬───┴───┼────┤
│ 评估机构名称 │ │ 资质证书编号 │ │
├──────────┼────────────────┼───────┼────┤
│ 注册资产评估师编号 │ │ 评估基准日 │ │
├──────────┴───┬────────────┼───────┴────┤
│ │ │ │
│ 申请核准 │ 同意申请 │ 同意申请 │
│ │ │ │
│ │ │ │
│申报单位盖章 │上级单位盖章 │ 集团公司、有关部门 │
│ │ │ │
│ │ │ │
│法人代表签字： │单位领导签字： │ │
│ │ │ │
│ │ │ │
│ 年 月 日│ 年 月 日│ 年 月 日│
└──────────────┴──── ────────┴────────────┘
=tbl/>
附件2：
=
备案编号：_____________
国有资产评估项目备案表
资产占有单位（盖章）：_______________
法定代表人（签字）： ________ _______
填 报 日 期： _______________
国务院国有资产监督管理委员会制
=tbl/>
=
资产评估项目基本情况
┌───────┬────────────────────┬───────┬───────┐
│ 资产占有单位 │ │ 企业管理级次 │ │
├───────┼────────────────────┴───────┴───────┤
│ 上级单位 │ │
├───────┴───┬────── ──────────────────────────┤
│ 集团公司（有关部门） │ │
├───────┬───┴────────────────────────────────┤
│ 资产所在地 │ 省（区、市） 市（地） 区（
县） │
├──┬────┴────────────────────────────────────┤
│ 经 │一、设立：□股份有限公司 □有限责任公司 □中外合资企业 │
│ 济 │ □中外合作企业 │ │ │ B, Enterprise:-Merge-split-equity ratio changes-property right transfer of lease-│┃│ │ │ │ │-dissolution-bankruptcy class three, assets:-funding-reorganization-transfer-lease-auction-litigating │
│ 型 │四、其他 │ ┃
├──┴─────┬────────────┬───┬────────┬─────────┤
│评估范围 │ 整体／部分资产 │ │ 主要评估方法 │
│
├────────┼───┬────────┼───┼────────┼────┬────┤
│调整后帐面值 │ │ │ │ │ │ │
│（万元） │ 资产 │ │ 负债 │ │ 净资产 │ │ ├────────┤ ├────────┤ ├────────┤ ├────┤
│评估结果（万元）│ │ │ │ │ │ │
├────────┼───┴────────┴───┼────────┼────┴────┤
│评估机构名称 │ │ 资质证书编号 │ │
├────────┼───────┬────────┼────────┼─────────┤
│注册评估师编号 │ │ │ 评估基准日 │ 年 月 日 │
├────────┼─────┬─┴──┬─────┴──┬─────┼───── ────┤
│占有单位联系人 │ │ 电 话 │ │ 通 讯 │ │
│ │ │ │ │ 地 址 │ │
├────────┼─────┼────┼────────┼─────┼────────
─┤
│上级单位联系人 │ │ 电 话 │ │ 通 讯 │ │
│ │ │ │ │ 地 址 │ │
├────────┴─────┼────┴────────┼─────┴─────────┤ │ │ │ │
│ 申报备案 │ 同意转报备案 │ 备 案 │
│ │ │ │
│ │ │ 国有资产管理部门 │
│ 资产占有单位盖章 │ 上级单位盖章 │ │
│ │ │ （集团公司、有关部门） │
│ │ │ │
│法人代表签 字： │单位领导签字： │ │
│ │ │ │
│ 年 月 日 │ 年 月 日 │
年 月 日 │
│ │ │ │
└──────────────┴─────────────┴───────────────┘
=tbl/>
= Assets assessment detailed results assessment benchmark day: years day validity: years day amount units: Yuan million Yuan ┌-the-the-the-the-the-the-the-the ┬-the-the-the-the-the-the ┬-the-the-the-the-the-the-the-the ┬-the-the-the-the-the-the ┬-the-the-the-the-the ┬-the-the-the-the-the ┐ │ project │ account surface value │ adjustment but blames others later face value │ assessment value │ increases or decreases value │ 增减率 │
│ │ │ │ │ │ （％） │
├────────┼──────┼────────┼──────┼─────┼─────┤
│流动资产 │ │ │ │ │ │
├────────┼──────┼────────┼──────┼─────┼─────┤
│长期投资 │ │ │ │ │ │
├────────┼──────┼────────┼──────┼─────┼─────┤
│固定资产 │ │ │ │ │ │
├────────┼──────┼────────┼──────┼─────┼─────┤
│其中：在建工程 │ │ │ │ │ │
├────────┼──────┼────────┼──────┼───── ┼─────┤
│ 建 筑 物 │ │ │ │ │ │
├────────┼──────┼────────┼──────┼─────┼─────┤
│ 机器设备 │ │ │ │ │ │
├────────┼──────┼────────┼──────┼─────┼─────┤
│无形资产 │ │ │ │ │ │
├────────┼──────┼────────┼──────┼─────┼─────┤
│其中：土地使用权│ │ │ │ │ │
├────────┼──────┼────────┼──────┼─────┼─────┤
│其他资产 │ │ │ │ │ │
├────────┼──────┼────────┼──────┼───── ┼─────┤
│ 资产总计 │ │ │ │ │ │
├────────┼──────┼────────┼──────┼─────┼─────┤
│流动负债 │ │ │ │ │ │
├────────┼──────┼────────┼──────┼─────┼─────┤
│长期负债 │ │ │ │ │ │
├────────┼──────┼────────┼──────┼─────┼─────┤
│ 负债总计 │ │ │ │ │ │
├────────┼──────┼────────┼──────┼─────┼─────┤
│ 净 资 产 │ │ │ │ │ │
└────────┴──────┴────────┴──────┴─ ----┴;----┘ Note: this form in triplicate.
A retained file, send possession, a note the parent account.
=tbl/>
