茂业通信商誉减值测试事宜涉及的广东长实通信科技有限公司与商誉相关资产组的可收回价值项目资产评估报告_交易所公告_市场

  茂业通信网状物股份股份有限公司青睐减值受考验布置好的东西

  广东昌世通信希佩德

  青睐互插资产一圈的可收回价钱一则

  资产评价公布

  华语词〔2017〕 0007 号

  (共一册 第1卷)

  中明国际资产评价(北京的旧称)有限倾向公司

  Zhong Ming (北京的旧称) Assets Appraisal International Co., Ltd.

  二○一七年四月七日茂业通信网状物股份股份有限公司青睐减值受考验布置好的东西广东昌世通信希佩德与青睐互插资

  工厂一圈的可回收价钱工程。资产评价公布

  中明国际资产评价(北京的旧称)有限倾向公司 第 1 页

  Zhong Ming (北) 荆)资产 Appraisal International Co.,股份有限公司清单

  资产评价人声明 ····························································································································· 1

  资产评价公布摘要 ···································································································· 2

  资产评价公布的主部 ························································································································· 5

  一、付托方、除评价单位和客户外部的的评价公布用户 ················· 5

  二、评价打算 ····················································································································· 16

  三、评价目标和评价眼界 ······························································································· 16

  四、价钱典型及其界限 ··································································································· 18

  五、评价旗日 ····························································································· 18

  六、评价由于 ································································································· 19

  七、评价方式 ································································································· 21

  八、顺序履行和顺序的评价 ······································································· 25

  九、评价想象 ································································································· 27

  十、评价断定 ································································································· 29

  十一、特别事项阐明 ······················································································ 30

  十二、运用限量说明用法的停止评价公布 ······································································· 30

  十三岁、评价公布日 ·························································································· 31

  评价公布附件 ······························································································································· 32茂业通信网状物股份股份有限公司青睐减值受考验布置好的东西广东昌世通信希佩德与青睐互插资

  工厂一圈的可回收价钱工程。资产评价公布

  中明国际资产评价(北京的旧称)有限倾向公司 第 1 页

  Zhong Ming (北) 荆)资产 Appraisal International Co.,Ltd资产评价人声明

  一、we的所有格整队正完成这项资产评价事情,等候互插法规和ASSE的评价规范,荣誉

  孤独、成立现实与公平基本的;比照we的所有格整队在执业颠换中搜集的材料,评价公布的满足是成立的。,并承当类似的法度倾向。

  二、评价中触及的资产、倾向表由基金和被评单位A申报。;企图新闻的真相、无效、完整性,右边运用评价公布是付托人的倾向。。

  三、we的所有格整队与评价OB缺少目前的或预言的津贴相干。;连同互插的东西

  缺少目前的或预言的津贴相干。,对公司或事业各党派的缺少不利于。。

  四、we的所有格整队对评价目标及其资产停止了野外工作。;we的所有格整队一直是对的

  应珍视被评价物的法度地位,被评价目标的合法所有履历和触及的资产,不过,对法度正常的的真相缺少若干许诺。。

  五、美国评价公布达到目标剖析、在EV中,想象和断定受到想象和约束的限度局限。,评价公布的运用者应广大的思索想象、限先决条件的、特别正文及其对评价断定的感动。

  六、记录资产评价师履行资产评价事情的打算

  专业反对的话,不承当公司或事业党派的的倾向。评价断定不应被以为是公关的许诺。。

  七、在评价颠换中,we的所有格整队缺少思索接洽的保证信用。、防护事项,特别交叉口

  简单易行的价钱对断定的感动,也未思索规则宏观合算的政策发作不同连同遇有过量毒品和以此类推不可抗力对评价断定的感动。we的所有格整队不正大光明评价BA以后的资产价钱的不同。。

  八、we的所有格整队能够有独身评价目标和互插党派的谁不克不及告诉

  缺陷对评价断定的感动,不要承当倾向。

  九、评价公布达到目标用户应坚持到底描绘和R。

  茂业通信网状物股份股份有限公司青睐减值受考验布置好的东西广东昌世通信希佩德与青睐互插资

  工厂一圈的可回收价钱工程。资产评价公布

  中明国际资产评价(北京的旧称)有限倾向公司 第 2 页

  Zhong Ming (北) 荆)资产 Appraisal International Co.,Ltd茂业通信网状物股份股份有限公司青睐减值受考验布置好的东西广东昌世通信希佩德青睐互插资产一圈的可收回价钱一则资产评价公布摘要

  华语词〔2017〕 0007 号

  致:茂业通信网状物股份股份有限公司:

  中明国际资产评价(北京的旧称)有限倾向公司无怨接受贵公司(以下省略“茂业通信”)的付托,比照互插法度、法规和资产评价规范、资产评价基本的,进项法的运用,比照打电话给的评价顺序,对茂业通信青睐减值受考验布置好的东西广东昌世通信希佩德(以下省略“长实通信”) 与青睐公司或事业的一组资产 2016 年 12 月 31 评价当天的可收回价钱。。评价公布的主要满足综合列举如下:

  一、合算的行动:比照事业会计标准 8 第二十三岁条资产减值预备规则了青睐。,无论如何,减值受考验应在每年年末停止。。”从此处茂业通信付托本公司对长实通信与青睐互插资产组的可收回价钱停止评价。

  二、评价打算:决定长基准的通信评价BAS的可恢复值,为

  茂业通信编制 2016 企图参照值来断定ANU达到目标青睐可能的选择受损。。

  三、评价目标:与青睐互插的资产组,用于评价旗。

  四、评价眼界:与真实沟通青睐互插的一组资产,评价的详细眼界应以亚达到目标评价整队为由于。。

  五、价钱典型:市面价钱。

  六、评价旗日:2016 年 12 月 31 日,万事取价规范均为评价旗日无效的价钱规范。

  七、评价方式:进项法。

  八、评价断定:评价顺序完成后,比照评价日期,长的实践通信政务会评价与青睐公司或事业。

  延续想象下资产组的可回收价钱 131, 万元,评价的价钱大于书价

  价钱增额 98, 万元,增额率为 ,评价的断定详见下表:

  茂业通信网状物股份股份有限公司青睐减值受考验布置好的东西广东昌世通信希佩德与青睐互插资

  工厂一圈的可回收价钱工程。资产评价公布

  中明国际资产评价(北京的旧称)有限倾向公司 第 3 页

  Zhong Ming (北) 荆)资产 Appraisal International Co.,资产评价结实摘要

  被评价单位:长实通信 算术单位:人民币百万元

  项 目

  贴纸价钱 评价价钱 增减额 增额率(%)

  A B C
倾向编辑:cnfol001

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