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Notice of the State-owned Assets Supervision and Administration Commission on Issuing the Guidelines for the Filing for Recordation of the Assessment Projects of State-owned Assets of Enterprises
(No. 64 [2013] of the State-owned Assets Supervision and Administration Commission)
All central enterprises:
For purposes of further regulating the filing for recordation of the assessment projects of state-owned assets of enterprises and improving the efficiency in the filing for recordation of assessment, the State-owned Assets Supervision and Administration Commission has formulated the Guidelines for the Filing for Recordation of the Assessment Projects of State-owned Assets of Enterprises, which are hereby issued to you for your compliance and implementation. For any relevant circumstance and problem in the work, please give feedback in a timely manner.
State-owned Assets Supervision and Administration Commission
May 10, 2013
Guidelines for the Filing for Recordation of the Assessment Projects of State-owned Assets of Enterprises
| | 国务院国有资产监督管理委员会关于印发《企业国有资产评估项目备案工作指引》的通知
（国资发产权〔2013〕64号）
各中央企业：
为进一步规范企业国有资产评估项目备案工作，提高评估备案工作效率，国资委制定了《企业国有资产评估项目备案工作指引》，现印发给你们。请遵照执行，并及时反馈工作中的有关情况和问题。
国务院国有资产监督管理委员会
2013年5月10日
企业国有资产评估项目备案工作指引
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Chapter I General Provisions
| | 第一章 总则
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Article 1 For purposes of further regulating the administration of the filing for recordation of the assessment projects of state-owned assets of central enterprises and their subsidiaries at all levels (hereinafter referred to as “enterprises”) and guaranteeing smooth progress in such work as the restructuring and reorganization of enterprises and the circulation and transfer of property rights, these Guidelines are formulated in accordance with the Law of the People's Republic of China on the State-owned Assets of Enterprises, the Interim Measures for the Administration of Assessment of State-owned Assets of Enterprises (Order No. 12 of the State-owned Assets Supervision and Administration Commission, hereinafter referred to as the Measures for the Administration of Assessment), and other provisions.
| | 第一条 为进一步规范中央企业及其各级子企业（以下简称企业）国有资产评估项目备案管理工作，确保企业改制重组、产权流转等工作顺利进行，依据《中华人民共和国企业国有资产法》、《企业国有资产评估管理暂行办法》（国资委令第12号，以下简称《评估管理办法》）等规定，制定本指引。
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Article 2 These Guidelines shall apply to the administration of the filing for recordation of asset assessment projects that should be filed for recordation, which is carried out by the State-owned Assets Supervision and Administration Commission under the State Council and central enterprises (hereinafter referred to as “authorities in charge of recordation administration”) in accordance with the provisions of the Measures for the Administration of Assessment.
| | 第二条 国务院国有资产监督管理委员会和中央企业（以下简称备案管理单位），按照《评估管理办法》规定对应当备案的资产评估项目进行备案管理工作，适用本指引。
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Chapter II Procedure for Filing for Recordation
| | 第二章 备案工作程序
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Article 3 Where an enterprise has an economic act that requires an asset assessment, the enterprise shall, in accordance with the Guiding Opinions on Regulating the Selection of Assessment Agencies by Central Enterprises (No. 68 [2011] of the State-owned Assets Supervision and Administration Commission) and other documents, employ relevant assessment agencies with corresponding qualifications.
| | 第三条 企业发生需要进行资产评估的经济行为时，应当按照《关于规范中央企业选聘评估机构工作的指导意见》（国资发产权〔2011〕68号）等文件规定聘请具有相应资质的评估机构。
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Article 4 During the launching of an asset assessment project, an enterprise shall, on the basis of the work progress, report such contents as the selection of the benchmark date of assessment, asset assessment, land appraisal, assessment of mining rights, and the relevant auditing to the authority in charge of recordation administration through the asset assessment management information system of central enterprises. When necessary, the authority in charge of recordation administration may conduct follow-up guidance and field inspection on the asset assessment project.
| | 第四条 在资产评估项目开展过程中，企业应当就工作情况及时通过中央企业资产评估管理信息系统向备案管理单位报告，包括评估基准日选定、资产评估、土地估价、矿业权评估和相关审计等情况。必要时，备案管理单位可对资产评估项目进行跟踪指导和现场检查。
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Article 5 Upon receipt of the assessment report that is issued by an assessment agency, an enterprise shall submit the materials of application for filing for recordation level by level to the authority in charge of recordation administration within nine months as of the benchmark date of assessment. Before submitting such application materials to the authority in charge of recordation administration, the enterprise shall conduct a preliminary examination on the following items:
| | 第五条 企业收到评估机构出具的评估报告后，应当在评估基准日起9个月内将备案申请材料逐级报送备案管理单位。在报送备案管理单位之前，企业应当进行以下初步审核：
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1. Whether the relevant economic act satisfies the requirements of the relevant state provisions.
| | （一）相关经济行为是否符合国家有关规定要求。
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2. Whether the selected benchmark date of assessment is proper.
| | （二）评估基准日的选择是否合理。
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3. Whether the certified assessment agency and its staff members have the corresponding qualifications.
| | （三）执业评估机构及人员是否具备相应资质。
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4. Whether the scope of assessment is consistent with the content of the approval document of the economic act or the scheme for the restructuring and reorganization.
| | （四）评估范围是否与经济行为批准文件或重组改制方案内容一致。
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5. Whether the important ownership documents of such assets as real estate, land, and mineral resources that are involved into the scope of assessment are complete.
| | （五）纳入评估范围的房产、土地及矿产资源等资产权属要件是否齐全。
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6. Whether the enterprise under assessment has handled the relevant registration of property rights in accordance with law. And
| | （六）被评估企业是否依法办理相关产权登记事宜。
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7. Whether such materials and important documents as assessment report and audit report are complete.
| | （七）评估报告、审计报告等资料要件是否齐全。
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Article 6 When filing an application for filing for recordation of an asset assessment project, an enterprise shall submit the following documents to the authority in charge of recordation administration:
| | 第六条 企业提出资产评估项目备案申请时，应当向备案管理单位报送下列文件材料：
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1. The application paper for the filing for recordation of an asset assessment project.
| | （一）资产评估项目备案申请文件。
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2. The form for filing for recordation of an asset assessment project (in triplicate).
| | （二）资产评估项目备案表（一式三份）。
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3. The approval documents of the economic act that is corresponding to the purpose of assessment or other effective documents, including the approval documents of the relevant entities, and the resolutions of the board of directors of the enterprise or the notes of the general manager's executive meeting.
| | （三）与评估目的相对应的经济行为批准文件或其他有效文件，包括相关单位批复文件以及企业董事会决议或总经理办公会议纪要等。
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4. The materials involved in the assessment, including the scheme for the restructuring and reorganization of assets and the circulation and transfer of property rights, or the promoter agreements.
| | （四）评估所涉及的资产改制重组、产权流转方案或发起人协议等材料。
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5. The assessment reports (including the written assessment report, the assessment notes, the detailed statement on assessment and the electronic documents thereof) and their main reference reports (including the audit report, the land appraisal report, and the report on the assessment of mining rights).
| | （五）评估机构提交的评估报告（包括评估报告书、评估说明、评估明细表及其电子文档等）及其主要引用报告（包括审计报告、土地估价报告、矿业权评估报告等）。
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6. The certificate of the ownership of the assets under assessment.
| | （六）被评估资产权属证明文件。
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7. The standard audit report that corresponds to an economic act and contains clean opinions. In case of a non-standard audit report containing clean opinions, with respects to the section of additional notes, the section of emphasized notes, or amending expressions, the enterprise needs to provide the written statement of and commitment to the relevant matters.
| | （七）与经济行为相对应的无保留意见标准审计报告。如为非标准无保留意见的审计报告时，对其附加说明段、强调事项段或修正性用语，企业需提供对有关事项的书面说明及承诺。
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8. The audit reports for the last three full fiscal years and the audit report of the current year by the benchmark date of assessment shall be provided where the benchmark date of assessment for a project to be listed or a major project of asset reorganization of a listed company is on or before June 30; the audit reports for the last two full fiscal years and the audit report of the current year by the benchmark date of assessment shall be provided where the benchmark date of assessment is after June 30. For any other economic act, the audit report for the last full fiscal year and the audit report of the current year by the benchmark date of assessment shall be provided;
| | （八）拟上市项目或已上市公司的重大资产重组项目，评估基准日在6月30日（含）之前的，需提供最近三个完整会计年度和本年度截至评估基准日的审计报告；评估基准日在6月30日之后的，需提供最近两个完整会计年度和本年度截至评估基准日的审计报告。其他经济行为需提供最近一个完整会计年度和本年度截至评估基准日的审计报告。
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9. The relevant commitment letters of all parties to the asset assessment. The assessment entrusting party, the assessment agency, and the enterprise under assessment (the holder of property rights) shall issue commitment letters in accordance with the relevant provisions of the assessment standards; and
| | （九）资产评估各当事方的相关承诺函。评估委托方、评估机构、被评估企业（产权持有单位）均应当按照评估准则的相关规定出具承诺函。
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10. Any other material that needs to be provided.
| | （十）需要提供的其他材料。
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Article 7 An enterprise shall, in accordance with the Notice on Issues concerning Starting to Use the Information System for the Administration of the Assessment of Assets of Central Enterprises (No. 201 [2012] of the General Office of the State-owned Assets Supervision and Administration Commission), enter the basic project information and assessment reports into the information system for the administration of the assessment of assets of central enterprises in a timely manner, and organize the examination. When necessary, the relevant experts may be organized to participate in the review of assessment projects.
| | 第七条 企业应当按照《关于启用中央企业资产评估管理信息系统有关事项的通知》（国资厅产权〔2012〕201号），及时将项目基本情况、评估报告等录入中央企业资产评估管理信息系统，并组织开展审核工作。必要时可组织有关专家参与评估项目评审工作。
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Article 8 Upon receipt of the application materials of filing for recordation, an authority in charge of recordation administration shall, within ten work days, issue examination opinions to the enterprise. The enterprise shall organize relevant intermediaries to give replies to the examination opinions item by item in a timely manner, supplement and amend the asset assessment report, land appraisal report, report on the assessment of mining rights, and the relevant audit report in accordance with examination requirements, and submit the application materials of filing for recordation that have been adjusted and improved and the replies to the examination opinions to the authority in charge of recordation administration within ten work days. The authority in charge of recordation administration shall organize a re-examination in a timely manner. Where an enterprise satisfies the requirements for filing for recordation upon re-examination, the enterprise shall, within ten work days, go through the formalities for filing for recordation.
| | 第八条 备案管理单位收到备案申请材料后，应当在10个工作日内向企业出具审核意见。企业应当及时组织相关中介机构逐条答复审核意见，并根据审核要求对资产评估报告、土地估价报告、矿业权评估报告和相关审计报告等进行补充修改，并将调整完善后的备案申请材料和审核意见答复在10个工作日内报送备案管理单位，备案管理单位应当及时组织复审。经审核符合备案要求的，应当在10个工作日内办理完成备案手续。
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Chapter III Essential Points for the Examination of the Asset Assessment Report
| | 第三章 资产评估报告审核要点
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Article 9 An authority in charge of recordation administration shall, in strict accordance with the Measures for the Administration of Assessment, the Guidelines for the Appraisal Reports of State-owned Assets of Enterprises, other laws and regulations on the administration of the assessment of state-owned assets of enterprises, and the relevant assessment standards, examine the regulation-compliance of acts related to matters of filing for recordation and the rationality of assessment result.
| | 第九条 备案管理单位应当严格按照《评估管理办法》、《企业国有资产评估报告指南》等企业国有资产评估管理法规和相关评估准则，对备案事项相关行为的合规性、评估结果的合理性等进行审核。
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Article 10 An authority in charge of recordation administration shall conduct special examination on the following items of an asset assessment report:
| | 第十条 备案管理单位应当对资产评估报告以下内容进行重点审核：
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1. The general situation of the assessment entrusting party and the enterprise under assessment (the holder of property rights).
| | （一）评估委托方、被评估企业（产权持有单位）概况。
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2. The assessment purpose.
| | （二）评估目的。
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3. The assessment objects and assessment scope.
| | （三）评估对象和评估范围。
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4. The value types and their definitions.
| | （四）价值类型及其定义。
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5. The benchmark date of assessment.
| | （五）评估基准日。
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6. The assessment basis.
| | （六）评估依据。
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7. The implementation process and situation of the assessment process.
| | （七）评估程序实施过程和情况。
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8. The assessment methods.
| | （八）评估方法。
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9. The assessment conclusion.
| | （九）评估结论。
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10. The notes on special matters.
| | （十）特别事项说明。
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11. The signatures and seals.
| | （十一）签字盖章。
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12. The annexes to the assessment report.
| | （十二）评估报告附件。
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Article 11 When examining the general situation of the assessment entrusting party and the enterprise under assessment (the holder of property rights), an authority in charge of recordation administration shall pay attention to whether there are necessary explanations on the history, equity structure (chart), equity change, and business operation and management of the enterprise under assessment, and whether the assets, financial affairs, and the business operation status for the last three years are reflected. Where there is any affiliated transaction, attention shall be paid to whether basic information about affiliated parties and transaction modes are disclosed.
．．．．．． | | 第十一条 备案管理单位审核评估委托方、被评估企业（产权持有单位）概况，应当关注是否对被评估企业历史沿革、股权结构（图）、股权变更、经营管理等情况进行了必要说明，是否反映了近三年的资产、财务、经营状况。存在关联交易的，应当关注是否披露了关联方、交易方式等基本情况。
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