Thoughts on Certain Issues of Assets Appraisal Based on the Revised Company Law
From company registration,restructuring,and reorganization,to capital increase or share transfer after the establishment of the company,to the liquidation of the company,the participation of asset appraisers may be indispensable in almost every aspect.The newly revised Company Law has improved the company capital system in many aspects and clarified the rights and obligations of shareholders,directors,supervisors,and other parties.These revisions have brought asset appraisers a lot of insights.The article analyzes the impact of the changes in the paid-in period,the contribution of non-monetary property,and the right of dissenting shareholders to request for repurchase on the appraisal business and appraisal factors by sorting out the relevant provisions of the new Company Law that may involve the asset appraisal business.It proposes our views on the business of contribution of non-monetary property and how to understand and appropriately estimate the"reasonable price"for the repurchase of equity by the company.We put forward our thoughts,analysis,and suggestions in several aspects,hoping that through careful study and deep understanding of the basic essence and spiritual essence of the new Company Law,we can provide more standardized appraisal professional services to meet the requirements of the new Company Law when serving the relevant economic behaviors of the Company.
The New Company LawCapital contribution of non-monetary propertyCapital contribution periodAssets appraisal