上市公司重大资产重组信息披露工作备忘录--第六号 资产评估相关信息披露（A memorandum on information disclosure of major asset restructuring of Listed Companies -- disclosure of relevant information about assets assessment No. Sixth）.docVIP

上市公司重大资产重组信息披露工作备忘录--第六号 资产评估相关信息披露（A memorandum on information disclosure of major asset restructuring of Listed Companies -- disclosure of relevant information about assets assessment No. Sixth） A memorandum on information disclosure of major asset restructuring of Listed Companies -- disclosure of relevant information about assets assessment No. Sixth A listed company in accordance with the major asset restructuring of listed companies management approach and other provisions engage with securities and futures related business qualifications assessment agencies (hereinafter referred to as the assessment agencies) to evaluate the relevant underlying assets, and the disclosure of the asset appraisal conclusion and other information, in accordance with the following principles shall fulfill the obligation of information disclosure: I. procedural requirements related to assets assessment 1 major asset restructuring of listed companies, involving asset appraisal matters, the board of directors in consideration of major asset restructuring report, should institutions to assess independence, rationality of evaluation, evaluation method of hypothesis selection and evaluation purpose and evaluation assets of correlation and fair valuation of explicit opinions. Independent directors of listed companies should make independent comments on the independence of the evaluation institution, the rationality of the evaluation hypothesis and the fairness of the evaluation of the pricing. 2, assessment agencies use income approach valuation method based on expected future earnings (including the hypothetical development method) to evaluate the relevant assets, the board of directors of listed companies should be expected in the future the annual earnings or cash flow and other important basis for assessment, published by the rationality of calculation model of discount rate and other important parameters for evaluation and assessment the views of. 3, the evaluation mechanism to deal