Machinery and equipment assets evaluation model report 1
Party a: ABC text printing shop
Party B: XYZ Assets Appraisal Firm.
Appraisal base date: April 27th, 20xx.
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catalogue
abstract
Entrusted by ABC Printing House, XYZ Assets Appraisal Firm appraised the current market price of some machinery and equipment of HL Printing House on April 27th, 20xx, according to relevant laws, regulations, asset appraisal criteria and principles, and adopted appropriate appraisal methods and necessary appraisal procedures.
Now, the asset appraisal report is made in ABC printing house.
1 evaluation purpose
This evaluation provides a pricing basis for purchasing equipment.
2 Evaluation benchmark date
20xx April 27th
3 scope of assessment
Some equipment assets of HL printing shop
4 equipment overview
4. 1 Basic information
HL Printing Factory is located in Guilin. 4.2 Overview of equipment
HL printing plant equipment: Lenovo computer, square box machine (19xx second-hand factory), offset press.
5 Equipment inventory verification
5. 1 Inventory verification content
All the equipment that the printing plant will buy.
5.2 Distribution of mechanical equipment
The equipment is located in the printing workshop.
5.3 Process and method of asset inventory
The list of machines and equipment has three stages.
In the first stage, check the account conformity of the evaluation list of machinery and equipment; The second stage, on-site inventory work; In the third stage, write a description of the inspection and verification of machinery and equipment.
During the on-site inventory work, the appraisers made a field survey of the equipment according to the asset appraisal declaration list, and got a detailed understanding of the operation, function, appearance, use and maintenance of the main equipment. Consult relevant economic and technical documents and original purchase vouchers and make records or copies to prepare for the next evaluation.
5.4 Asset Inventory Conclusion
The main equipment of this printing factory has been put into operation for a long time, and the current technical state is average.
Some equipment has reached its service life.
6 evaluation process
(1) The appraisers of our company arranged for the company to fill in Fixed Assets Inventory and Evaluation List-Machinery and Equipment, Fixed Assets Inventory and Evaluation List-Electronic Equipment and Fixed Assets Inventory and Evaluation List-Vehicles according to the provisions of the evaluation operation specification, so as to ensure that the accounts, tables and materials are consistent, and neither weight nor leakage is found.
(2) Formulate the evaluation work plan and work plan.
(3) Require the company to prepare technical and economic data required for equipment evaluation.
(4) On-site inspection and verification of machinery and equipment: the appraisers go to the site to verify the property right basis, make an overall evaluation of the basic performance, condition and working environment of the equipment, and ask relevant engineers and technicians. Both parties shall make on-site inspection records to provide direct basis for determining the new rate.
(5) Analyze relevant technical and economic data, and make evaluation and calculation in combination with the specific conditions of the equipment.
(6) Review relevant evaluation values.
(7) Write evaluation notes.
7 evaluation basis
7. 1 Main legal basis of this appraisal
(1) the State Council's Measures for the Administration of State-owned Assets Appraisal1991.1.
(2) Detailed Rules for the Implementation of the Measures for the Administration of State-owned Assets Appraisal by the former State-owned Assets Supervision and Administration Bureau (1992.7) and Opinions on the Operational Specification of Assets Appraisal (Implementation) (1996.5).
(3) Interim Provisions on Basic Contents and Formats of Assets Appraisal Report 1999.3 and Supplementary Provisions on Basic Contents and Formats of Assets Appraisal Report 1999.6 of the Ministry of Finance.
(4) Vehicle Scrapping Standards issued by six ministries including the State Economic and Trade Commission 1997.7, and Notice on Adjusting Certain Provisions of Vehicle Scrapping Standards issued by four ministries including the State Economic and Trade Commission 20xx. 12 7.2 The main appraisal basis of this appraisal.
(1) 20xx mechanical and electrical product quotation manual compiled by State Machinery Industry Bureau and mechanical and electrical product price center; (2) National automobile quotation and evaluation and electronic market in the month of the benchmark date; (3) Handbook of Common Data and Parameters for Assets Appraisal (Beijing Science and Technology Press); (4) Ask manufacturers and distributors; (5) Information on national assets appraisal laws and regulations.
8 evaluation method
This appraisal adopts the cost method.
Determination of innovation rate: service life method
For the equipment that is still in use beyond the expected service life, it should be greater than or equal to 15% according to the actual situation.
For the equipment to be scrapped or damaged in the appraisal object, the appraisal value of these assets is determined directly according to its recoverable net salvage value due to high maintenance cost and long service time. According to the service life and mileage specified in the Notice of the Fourth National Committee on Adjusting Certain Provisions of Automobile Scrapping Standards, the theoretical innovation rate is determined by the method of the lower of the service life innovation rate and the service life mileage innovation rate. According to the actual situation, it is revised to determine: service life innovation rate = (economic service life-used life)/service life × 100% service life mileage innovation rate = (service life mileage-driving mileage)/service life mileage × 100%.
9 enumeration evaluation
Equipment 1: Lenovo computer specification model: T3000 date of use: July 2005 original price: 5450 service life: 5 years.
Determination of replacement price: the current market price of this product is 3000 yuan.
Determination of innovation rate: the equipment reaches the service life, and the evaluation value of innovation rate 15% is determined as: 3000* 15%=450 yuan.
Equipment II: Square Box Machine Specification Model: P820 Model Date of Use: 19xx Original Price: 1700 yuan Service Life: 12 years.
Determination of replacement price: the current product price is 65,438+0,000 yuan, and the new rate is 65,438+05%. The evaluation value is 1 0,000 *15% =150 yuan.
Equipment 3: Offset press 6K 20xx put into use, service life 12. The original price is 43,000 yuan. Replacement price: The current market price is 40,000 yuan (including transportation fee). Innovation rate: theoretical innovation rate (12-6)/12x100% = 50%.
On-the-spot investigation innovation rate: According to the on-the-spot investigation, the operating environment of offset press is not good enough, and it has not been maintained for a long time, so the use effect is not good, so the innovation rate is low.
The innovation rate of field survey is set at 30%, and the comprehensive innovation rate =50%X40%+30%X60%=38%. Determination of appraisal value: 40,000 x 38% = 1.52 million yuan.
10 evaluation hypothesis
(1) The following evaluation assumptions are followed in the evaluation process. If the hypothesis is not established, the evaluation conclusion is not established and the evaluation report is invalid.
1, continuous use assumption.
That is to say, after the base date of this appraisal, the appraised assets will continue to be used according to the current use, mode, scale, frequency and environment.
2. Open market hypothesis.
That is to say, assuming that the appraised assets are traded in a relatively perfect open market, the appraisal basis and conclusion selected by the appraisal can exist and be established in the open market.
3. trading hypothesis.
That is to say, assuming that the appraised assets are already in the process of trading, the appraisers conduct the appraisal according to the simulated market conditions of the appraised assets.
4. There are no major changes in the national macroeconomic policies and socio-economic environment in the area where the assets are located, and there are no major changes in industry policies, laws and regulations, management systems, tax policies, credit interest rates, etc. , and the main management personnel, staff, management level and main business of the property right holder have not changed significantly.
5. The property right holder has complete ownership, management right, disposal right and income right of the assets declared and evaluated.
6. The information provided by the entrusting party and the property right holder is true, lawful, complete and effective.
7. This appraisal report is only used for the appraisal purpose specified in the appraisal report.
1 1 evaluation result
The evaluation result is 1 1. 1
On May 3rd1,the base date of the appraisal, the appraisal results of the equipment assets are shown in the following table: For details of the appraisal results, please refer to Detailed List of Machinery and Equipment Inventory 1 1.2 Analysis of Appraisal Results.
This appraisal adopts the cost method, that is, the product of innovation rate and replacement cost.
When determining the replacement cost, many factors, such as freight, surcharge, etc. , should be considered. The evaluation of machinery and equipment shall be subject to technical inspection and appraisal one by one. On this basis, the replacement cost is determined correctly, and the new rate is determined by using the method of service life and field investigation, and the result is more accurate.
12 Description of main projects
(1) This appraisal result is obtained on the premise that the entrusting party confirms that the property rights of the entrusted machinery and equipment are clear, the accounts are consistent, and they continue to be used according to the original purpose, method and place.
(2) Due to the influence of detection means and equipment in operation, the appraisers mainly rely on the visual inspection of appraisers, the technical data of equipment provided by the entrusting party and the inquiries of relevant engineers and technicians when investigating the physical state of machinery and equipment on the spot and conducting technical inspection, and take this as an evaluation.
One of the bases.
(3) This appraisal is limited to the scope of machinery and equipment declared by the entrusting party, and does not consider machinery and equipment outside the declared scope.
13 explanation of restrictions on the use of evaluation report
(1) This appraisal report can only be used for appraisal purposes and the purposes specified in the appraisal report.
(2) This appraisal report can only be used by the appraisal report users specified in the appraisal report.
(3) The appraisal conclusion should not be regarded as a guarantee for the realizable price of the appraised assets under the appraisal purpose.
(4) Unless otherwise agreed by laws and regulations and relevant parties, the contents of the appraisal report shall not be extracted, quoted or disclosed in any public media without the consent of the appraisal institution and the signed certified asset appraiser.
(5) Users of the appraisal report shall use the appraisal report as a whole, and may not extract some reports for use.
(6) The valid period of this appraisal report is 20xx from April 29th to April 29th, 20th1May.
14 Date of submission of evaluation report
The appraisal report of this project is submitted on April 29th, 20xx.
Legal representative:
XYZ Assets Appraisal Co., Ltd.
Certified Asset Appraiser: Guilin, China.
Certified Asset Appraiser:
20XX April 29th
Model essay on assets appraisal report of machinery and equipment II
I. Scope of assessment
Some equipment assets of Xx printing house
Two. Equipment overview
1. Basic information
Xx printing plant is located in Xx province.
.2. General situation of equipment
Xx printing plant's equipment: Lenovo computer, square box machine (second-hand 19xx factory), baking machine, manual hydraulic loading and unloading forklift, offset press, diesel generator set, one mobile phone, one Buick SGM7 160SLX and one Changan van SC6330.
Three. Evaluation purpose and benchmark date:
This appraisal provides the pricing basis for the equipment transfer of this enterprise. The benchmark date of appraisal is 20xx May 3rd1day.
Four. Inventory and verification of equipment 1. Contents of inventory and verification
All the equipment and vehicles will be transferred by the printing house.
2. Distribution of machinery and equipment. The equipment is located in the factory area.
3. The process and method of asset inventory
(1) The mechanical equipment inventory is divided into three stages.
In the first stage, check the account matching of the machinery and equipment evaluation list.
Check; The second stage, on-site inventory work; In the third stage, write a description of the inspection and verification of machinery and equipment.
⑵ During the on-site inventory, the appraisers conducted on-the-spot investigation on the equipment according to the asset appraisal declaration list, and got a detailed understanding of the operation, function, appearance, use and maintenance of the main equipment; Consult the relevant economic and technical documents and original purchase vouchers, and make records or copies to prepare for the next evaluation.
4. The conclusion of asset inventory
The company's main equipment has been put into production for a long time, and the current technical state is average.
Some equipment has reached its service life.
Verb (abbreviation for verb) evaluation program
1. In accordance with the provisions of the evaluation operation specification, the detailed list of fixed assets inventory and evaluation-machinery and equipment, detailed list of fixed assets inventory and evaluation-electronic equipment and detailed list of fixed assets inventory and evaluation-vehicles have been filled in, and the accounts, tables and materials are consistent, without duplication or omission.
2. Formulate the evaluation work plan and work plan.
3. Require the company to prepare technical and economic data required for equipment evaluation.
4. On-site inspection and verification of machinery and equipment: the appraisers go to the site to verify the property right basis, make an overall evaluation of the basic performance, condition and working environment of the equipment, and ask relevant engineers and technicians. Both parties shall make on-site inspection records to provide direct basis for determining the new rate.
5. Analyze relevant technical and economic data, and evaluate and calculate according to the specific conditions of the equipment.
6. Review and verify the relevant evaluation values.
7. Write an evaluation note.
The basis of intransitive verb evaluation
1. The legal basis of this appraisal mainly includes:
(1) the State Council's Measures for the Administration of State-owned Assets Appraisal1991.1.
(2) Detailed Rules for the Implementation of the Measures for the Administration of State-owned Assets Appraisal by the former State-owned Assets Supervision and Administration Bureau (1992.7) and Opinions on the Operational Specification of Assets Appraisal (Implementation) (1996.5).
(3) Interim Provisions on Basic Contents and Formats of Assets Appraisal Report 1999.3 and Supplementary Provisions on Basic Contents and Formats of Assets Appraisal Report 1999.6 of the Ministry of Finance.
(4) The State Economic and Trade Commission and other six ministries and commissions "Automobile Scrapping Standard" 1997.7, and the State Economic and Trade Commission and other four ministries and commissions "On the adjustment of steam
Notice on some provisions of vehicle scrapping standards 20xx. 12 2. The appraisal basis of this appraisal mainly includes:
(1) 20xx mechanical and electrical product quotation manual compiled by State Machinery Industry Bureau and mechanical and electrical product price center; (2) National automobile quotation and evaluation and electronic market in the month of the benchmark date; (3) Handbook of Common Data and Parameters for Assets Appraisal (Beijing Science and Technology Press); (4) Ask manufacturers and distributors; (5) Information on national assets appraisal laws and regulations.