專業英語 評估報告（三）

The terms， Valuation Certificate and Valuation Report， are sometimes used interchangeably. As used in some States (for example， the UK)， the term Valuation Certificate designates a document in which the Valuer certifies the amount of the valuation of the property. The Valuation Certificate is usually a short letter， though it may also take the form of a detailed report. It includes the valuation date; purpose of the assignment; date of the certificate; assumptions upon which the valuation is based; and the name， address and qualification of the Valuer. Certification of Value as used in other States (for example， the US) is a statement in which the Valuer affirms that the facts presented are correct， the analyses are limited only by the reported assumptions， the Valuer’s fee is not contingent upon any aspect of the report， and the Valuer has performed the valuation in compliance with ethical and professional standards.

評估證明和評估報告這兩個術語有時被互相替代使用。在某些國家（如英國），評估證明是指評估師列明資產評估結果的文件。雖然，評估證明也可以采用詳細報告的方式，但通常是一份較短的文件。評估證明的內容包括評估基準日、評估目的、評估證明出具日期、評估所依賴的假設、評估師的姓名、地址和專業資格等。評估證明在另一些國家（如美國）是指評估師提出的聲明，聲明其評估報告中所列出的事實是真實的，所做相關分析受限于報告中列明的假設，評估師的收費與評估報告中任何方面的內容都無關，以及評估師執行評估業務中遵守了職業道德和行業準則等。

According to International Valuation Standards， each Valuation Report shall clearly and accurately set forth the conclusions of the valuation in a manner that is not misleading. Valuer should，identify the client， the intended use of the valuation， and relevant dates， the date as of which the value estimate applies， the date of the report， and the date of the inspection; specify the basis of the valuation， including type and definition of value. Market Value and Non-Market Value shall be separately reported when any property component(s) in the valuation are valued on a basis other than Market Value.

根據國際評估準則，每一份評估報告均需清晰、準確地闡述評估結果，不得引起誤導。評估師應當（在評估報告中）明確客戶，評估的期望用途，以及評估中所應用的基準日、評估報告日和現場勘察日等相關日期，并應當明確評估的基礎，包括評估價值的類型和定義。如果評估中任何部分的資產評估的是市場價值以外的價值，應當將市場價值和市場價值以外的價值分別進行報告。

Valuer should identify and describe the property rights or interests to be valued， physical and legal characteristics of the property， describe the scope/extent of the work used to develop the valuation; specify all assumptions and limiting conditions upon which the value conclusion is contingent; identify special， unusual， or extraordinary assumptions and address the probability that such conditions will occur.Valuer should also include a description of the information and data examined， the market analysis performed， the valuation approaches and procedures followed， and the reasoning that supports the analyses， opinions， and conclusions in the report.

評估師應當明確并描述所評估資產的權利或利益，資產的物理和法律特征，描述為形成評估結論所進行工作的范圍和程度，說明評估結論賴以成立的評估假設和限制條件，說明專門的、非常見的或特別重要的假設，并說明這些假設情況發生的可能性。評估師還需要闡述經檢驗的相關信息和數據，所進行的市場分析，所采用的評估方法和程序，以及支持評估報告中分析、判斷和結論的推理過程。

To protect the valuer’s interests， valuer should contain a clause in the report specifically prohibiting the publication of the report in whole or in part， or any reference thereto， or to the valuation figures contained therein， or to the names and professional affiliation of the Valuers， without the written approval of the Valuer.

為維護評估師的利益，評估師應在報告中專門列入以下的規定：即禁止在未經評估師書面同意的情況下全部或部分公布評估報告，引用評估報告中的有關內容，公布評估報告中的評估數據或公開評估師的姓名和職業從屬關系等。

本期詞匯

Valuation Certificate

在英美兩國的含義不同。英國的 Valuation Certificate是指一種扼要的評估報告，簡明地提供評估結論及相關信息。而美國的Valuation Certificate（有時也稱Certificate of value）是指評估師在評估報告結尾部分進行的聲明，表明評估師的獨立性。

主持人：王誠軍