一资产评估公司收警示函！涉东方雨虹债务重组

Core Viewpoint - The Beijing Securities Regulatory Bureau issued a warning letter to Beijing Zhongping Zhengxin Asset Appraisal Co., Ltd. and its personnel due to deficiencies found in the asset appraisal related to the debt restructuring of Beijing Oriental Yuhong Waterproof Technology Co., Ltd. [1][3] Group 1: Issues Identified in Asset Appraisal - There were discrepancies between the transaction prices of sold properties and the appraisal values, with no explanation provided for the lack of adjustment to the appraisal values [1][3] - The market approach used for property appraisal did not comprehensively consider correction factors, with unreasonable values for some correction coefficients. Specifically, factors beyond area were not adjusted, and important factors such as width-to-depth ratio, floor height, and condition were overlooked [1][3] - The asset appraisal report lacked essential definitions and explanations regarding land prices, usage conditions, and planning conditions, leading to insufficient basis for the set floor area ratio of the land use rights [1][3] Group 2: Inadequate Case Selection and Documentation - The selection of comparable cases for the market approach to appraising land use rights was inappropriate, with significant differences in floor area ratio and land use duration. Additionally, there were errors in the calculation of the remaining useful life correction coefficient and the floor area ratio correction coefficient [1][3] - The working papers were not properly documented, failing to analyze and explain why the shape of the land use rights was judged as "relatively regular." There were inconsistencies in the descriptions of the land use rights between the asset appraisal report and the regional survey forms [1][3]