Detailed Guidance on Preparing Valuation Assessment Reports

08:19, 11/07/2024

The valuation report must present information accurately according to reality, be descriptive in nature, and based on concrete evidence to justify the valuation of the asset requiring appraisal.

The detailed content of the Report may vary according to the valuation subject, purpose, and customer's requirements. However, a Report must include the following basic contents:

- Information about the valuation enterprise or branch authorized to issue the valuation certificate.- Basic information about the valuation project.- An overview of the market, information on the trading market of the group (type) of valuation asset.- Information about the valuation asset, including: detailed descriptions and related analyses such as the name and type of the asset, the legal, economic, and technical characteristics of the asset.- The value basis of the valuation asset: The evaluator needs to provide the basis and argument to determine whether the valuation basis of the asset is a market value basis or a non-market value basis. For each valuation asset in a valuation project, only one value basis can be determined, either a market value basis or a non-market value basis.- Assumptions and special assumptions.- Application of the approach and valuation method.- Valuation results.- The validity period of the valuation results.- ...

Refer to Circular 28/2015/TT-BTC effective from April 20, 2015.

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