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作为保证银行信贷资产安全的第二还款来源,抵押(质押)物除了可以选择实物资产作为抵押物,存单、债券等有价单证作为质押物以外,还可以选择贷款企业的股权作为质押物。而对贷款企业的股权评估过程中,必然要涉及到用收益现值法评估企业整体资产的一些问题。一、现状及原因 (一) 整体资产评估方法及比较企业整体资产评估是对独立企业法人单位和其他具有独立经营获利能力的经济实体的全部资产所进行的评估。该评估价值可以通过最
As the second source of repayment for guaranteeing the safety of bank credit assets, mortgages (pledges) can be selected as pledges in addition to the pledges of physical assets as pledges, certificates of deposit and bonds, as well as pledges of the loan companies . However, in the process of the equity appraisal of a loan enterprise, it is bound to involve some problems in assessing the overall assets of an enterprise by using the present value of income. I. Current Situation and Reasons (I) Overall Assets Assessment Method and Comparison The overall assessment of the assets of an enterprise is an assessment of the total assets of an independent corporate entity and other entities that have independent profit-making ability. The value of this assessment can be passed