推荐回答(3个)
如果有该公司股权的交易案例,时间比较近(如1年内),可以直接参照案例确定;
如果没有,但是分红比较稳定,可以用分红除以期望的报酬率来确定;
如果没有分红,也没有交易案例,就需要比较专业的评估方法,一般有资产基础法和收益法两种,资产基础法就是把公司所有资产的评估值扣除负债评估值得到公司净资产价值的方法;收益法就是预计这个公司的收益(利润或者现金流),按照相应的折现率折现,得到公司的价值。在得到公司价值的基础上,乘以所持股份比例,得到股权价值(理论上还需要考虑控股权溢价或少数股折价因素)。
企业整体资产评估资料搜集目录
一、总体资料
资产占有方需提供的资产评估资料清单,主要包括:
1、 企业法人营业执照、税务登记证;
2、 企业及企业法人简介、组织(股权)结构;
3、 评估基准日资产负债表;
4、 提供距评估基准日最近注册会计师审计后的审计报告书;
5、相关经济行为的批文(上级主管部门对企业申请评估的批文)等涉及或可能涉及企业产权(股权)关系变动的法律文件;
6、企业所在行业的背景资料(行业经济及行业技术水平、现状与发展趋势);
7、土地使用权证、土地红线图、厂区总平面图、土地证、地下(供水管)设施布置图;
8、委托方承诺函(由评估机构提供式样)。
二、分项评估资料(所有数字截止评估基准日)
注:标※号为需附加资料或在申报表中填明事项。
1、 资产类项目(核查/评估)
1) 货币资金——现金核查(表3-1-1)
2) 货币资金——银行存款核查(表3-1-2)
※ 银行存款对账单及存款余额调节表、未达账项逐笔说明
3) 货币资金——其他货币资金(表3-1-3)
※ 其他货币资金核查(外埠存款、银行汇票、银行本票存款)说明(存在形式、原因)
4) 短期投资——股票投资评估(表3-2-1)
※ 股票凭证复印件(一年以上按长期投资评估)
5) 短期投资——债券投资评估(表3-2-2)
※ 债券凭证复印件(一年以上按长期投资评估)
6) 应收票据核查(表3-3)
※ 表中所载各项票据复印件
7) 应收账款核查(表3-4)
※ 应收账款询证函(根据应收账款重要程度确定询证比例)
※ 重点债务单位抽查情况说明(部分商品销售发票、出库、销售入账的单证)
8) 应收股利(应收利润)(表3-5)、应收利息(表3-6)、预付账款(表3-7)、应收补贴款(表3-8)、其他应收款(表3-9)[核查]
※ 重点核查明细账及会计凭证
※ 外部债权重点询证(确认是否存在及存在形式,了解债务人资金信用、管理状况,作为评估坏账的依据)
准备好相关股权文书和资料,然后找一家合规可靠的事务所或者评估单位,股权评估时间比较快一般3-5天就可以完成,现在线上就可以申请评估,试试找个办法,1.打开支付宝,首页搜索:“企初”,或者微信小程序搜索“企初”,2.进入这个政务小程序后,找到评估报告的服务,3.点击进入,填写地址和企业信息,就可以快速在线办理了。里面有很多的事务所入驻,线上办理很方便。加速了解
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