What are the assumptions and restrictions that may exist during jewelry evaluation?

Please participate in the "Asset Evaluation Guidelines -Jewelry Jewelry" introduced in 2010

"Asset Evaluation Guidelines -Jewelry Jewelry"
(Jewelry) Implement the business behavior of jewelry assessment, safeguard the legitimate rights and interests of social public interests and asset assessment, and formulate this standard in accordance with the "Asset Evaluation Guidelines -Basic Guidelines".
The jewelery referred to in this criterion refers to the raw materials, semi -finished products and finished products for jewelry jade and/or the precious metal used for jewelry.
3 The assessment of jewelry described in these standards refers to the registered asset appraiser (jewelry) based on relevant laws, regulations and asset evaluation criteria, and on the basis of identification and grading analysis of jewelry, jewelry jewelry, jewelry jewelry Value analysis, estimating and publishing professional opinions and processes.
It 4 registered asset appraisers (jewelry) execution of jewelry evaluation business shall comply with this standard.
The 5 registered asset appraisers (jewelry) execute other businesses related to the valuation of jewelry value, and can refer to this standard.
The asset evaluation agency engaged in jewelry evaluation business shall have an asset evaluation qualification certificate issued by the financial department and indicating the "jewelry art assessment" in the business scope. The person who signed the jewelry assessment report shall have a certificate of Chinese registered asset appraisal (jewelry) certificate.
The registered asset appraiser (jewelry) execution of jewelry evaluation business shall comply with relevant laws, regulations, asset evaluation basic standards, and national standards for jewelry, and consider relevant provisions of other evaluation standards.
The registered asset appraiser (jewelry) to perform jewelry evaluation business shall have the corresponding professional competence capabilities. When the lack of relevant professional knowledge and experience required to implement a specific business, relevant experts can be hired to assist in work, but necessary measures should be taken to be convinced of the rationality of expert work and responsible for the work of experts.
It 9 registered asset appraisers (jewelry) to perform jewelry evaluation business shall be diligently responsible, maintaining their due occupation cautiously, and shall not be used as the assessment conclusion with the pre -set value.
The registered asset appraiser (jewelry) execution of jewelry evaluation business shall clearly clearly evaluate the objects, evaluation scope, evaluation purpose, evaluation benchmark date, value type, and evaluation reporting users.
1 11 registered asset appraisers (jewelry) execute jewelry jewelry evaluation business shall perform the basic evaluation procedures in accordance with the "Asset Evaluation Guidelines -Evaluation Procedure", combine the specific situation of the jewelry evaluation business, formulate and implement the implementation Appropriate specific evaluation steps.
The registered asset appraiser (jewelry) execution of jewelery evaluation business shall be confirmed in physical confirmation of jewelry and jewelry to clarify the state of jewelry.
The registered asset appraiser (jewelry) execution of jewelry assessment business shall pay attention to the ownership of the evaluation object, and require the entrusting party or related parties to make a commitment to the ownership of jewelry. Registered asset appraisers (jewelry) shall conduct necessary inspections on the ownership of jewelry and jewelry.
The 14 registered asset appraisers (jewelry) execution of jewelry evaluation business shall be approved and graded for jewelry and quality of jewelry. When identifying the evaluation objects, the corresponding national standards and industry standards shall be adopted. If there is no corresponding national and industry hierarchical standards, you can adopt a hierarchical system for the jewelry industry at home and abroad, and clearly stated in the evaluation report. Registered asset appraisers (jewelry) can use the appraisal classification conclusions issued by qualified jewelry quality inspection agencies, but their conclusions should be verified.
Then grades of registered asset appraisers (jewelry) to perform jewelry evaluation business, the value of the same jewelry may be different in the value of the same jewelry in different markets, and the appropriate market level is determined based on the specific situation of the evaluation object.
The registered asset appraiser (jewelry) shall obtain the market information and other relevant information of jewelry and other related information in the proper way, and make necessary judgments to its authenticity and reliability.
The registered asset appraiser (jewelry) shall reasonably select the content of the collection information according to the specific situation of the evaluation object. Pay attention to the following aspects: (1) the historical, current status and related certification information of the evaluation object; (2) the previous evaluation and transaction status of the evaluation object; The market supply and demand relationship, scarcity and market prospects of the evaluation objects; (5) macroeconomic status that may affect the value of jewelry in jewelry; (6) Other relevant information.
It 18 registered asset appraisers (jewelry) execution of jewelry evaluation business, the impact of the quality factors and other factors of jewelry and other factors on the values ​​of the evaluation objects shall be considered Production, brand, scarcity, etc.
It 19 registered asset appraisers (jewelry) execute jewelery evaluation business, which can reasonably determine the assessment assumptions based on the evaluation purpose and the specific conditions of jewelry, and disclose its impact on the assessment conclusion. Chapter 4 Evaluation Method Article 20 The registered asset appraiser (jewelry) executes jewelry evaluation business. According to the relevant conditions such as the evaluation object, value type, data collection, etc., analyze the three asset evaluation of the market law, cost method and income method. The application of basic methods and properly select the evaluation method.
It when the registered asset appraiser (jewelry) uses the market law, it shall: (1) Determine whether there is an open and active trading market, whether a sufficient amount of comparable sales data, and the reliable data of the data can be obtained. Sex; (2) Collecting the past transaction information, the same or similar jewelry trading market information; (3) determine several of the same or similar jewelry as a reference to fully consider the comparability of its value factors; (4) According to the specific situation of the evaluation object, it is determined as the appropriate trading market that can be evaluated; Analysis and adjustment of transaction information and related information.
It 22 When using the cost method of the registered asset appraiser (jewelry), it shall: (1) to analyze whether the evaluated jewelery can be copied, can be produced again, and consider the applicability of the cost method (2) Reasonably determine the constituent elements of reset costs, and clarify the reset cost of jewelry jewelry including material cost, production cost, related taxes, reasonable profits, and other expenses; Update and reset costs; (4) Reasonably determine physical devaluation, economic depreciation and functional depreciation.
It 23 Registered asset appraisers (jewelery) use the income method, and it shall: (1) Clarify that the jewelry is rarely evaluated by the income method. The income method is usually only applicable to the assessment business of jewelry jewelry with independent profitability or profitable capabilities in continuous business activities such as leasing and exhibitions. (3) Reasonably determine the discount rate; (4) Analysis of the content of legal documents such as leases on the value of the evaluation object may have the impact.
It 24 registered asset appraisers (jewelry) should analyze the various preliminary assessment conclusions of the obtained assessment when using a variety of evaluation methods for the same jewelry and jewelry to form a reasonable assessment conclusion. Chapter 5 Disclosure Requirement requires that the registered asset appraiser (jewelry) executes jewelry assessment business. After fulfilling the necessary evaluation procedures, according to the necessary evaluation procedures, based on the "Asset Evaluation Standards -Evaluation Report" Fully disclose the necessary information, so that the appraisal reporters can understand the assessment conclusions reasonably.
It 26 Registered asset appraisers (jewelry) shall reflect the characteristics of jewelry assessment when preparing jewelry assessment reports. The following contents are usually included: (1) the proper description of the evaluation object, including the objective identification characteristics and value contribution characteristics of jewelry jewelry. According to the characteristics of the evaluation object and the specific situation of the evaluation business, the content of the description is determined, and the key characteristics of the description of the description of the value conclusion are highlighted. (2) The value type and definition of jewelry evaluation. (3) The description of the implementation process of the evaluation process shall reflect the process of survey and appraisal grading of jewelry of jewelry (4) Whether there are pledge and other restrictions on jewelry jewelry.
The evaluation report shall disclose the assumptions or restricted conditions that directly affect the assessment conclusion, and explain its impact on value.
The registered asset appraiser (jewelry) may reasonably determine the details of the jewelry jewelry assessment report based on the nature of the evaluation business.
The 29 Standards will be implemented from July 1, 2010.

Hi is the question of Liu XX Xiaobi Jewelry Jewelry evaluation?