Valuation report is a document that shaped the full report (narrative report or a long form report) and brief reports (short form report).
Long Form Report is an Valuation of the report, which contains Valuation objects detailed Valuation of the assignment. Short form report is an Valuation report on a compact object Valuation, which includes content such as the minimum listed in the Long Form Report.
II. The type and content of the report depends on the use of the Valuation report, the legal requirements of the property, and the nature and complexity of the assignment.
Fill the Valuation reports (narrative report or the long form report) is less load detailed as follows:
Letter of Introduction: the form letter is a summary or summary of the report's overall Valuation, at least the load: Tax Valuation report or reference number; Date Valuation report; name and address grantor assignment; number and date of the contract or letter of agreement that the proposal has been approved referred to the assignment; type and location of the object Valuation; Date inspection property; Date Valuation (cut-off date); objective Valuation; Scope Valuation; type of value that is used; Definitions and terms used in the Valuation; Description important information used in the analysis; approach and methods of Valuation and determined that the reason for their use; Description Valuation process; statement of independence from the Evaluation of Evaluation involved in the statement that the Valuation has been conducted in accordance with the applicable standard of Valuation;
a) Evaluation statement that has been conducting inspections of Objects Valuation;
b) Evaluation statement that all data and information disclosed in the report is correct;
c) Conclusion value Evaluation and Opinion, in full currency rupiah/USD (Rp/USD.xx.xxx, xx) or based on the currency reporting and
d) The signature of Valuer
e) Assumptions and Limiting
In the assumptions and limiting conditions, Evaluation among other descriptions but not limited to:
a) The value of the conclusions outlined in Valuation Report is the opinion of the Evaluation of the objects on the Valuation date of Valuation determined in the Valuation report;
b) The procedure, the approach and assumptions used; and
c) The purpose of the use of the Valuation report.
d) The Valuation procedure, including the approach used along with supporting data.
e) Statement Evaluation
Statement of Valuer (statement of compliance) is a statement of clarification and Evaluation, about:
(1) independence from the Evaluation involved in the assignment and Evaluation Office of the Public Services;
(2) Valuation has been conducted in accordance with the applicable standard of Valuation;
(3) was conducted inspections of Objects Valuation;
(4) all data and information disclosed in the report can be accountable;
(5) liability for the analysis and assumptions used; and
(6) the amount of recompense evaluator does not depend on the results of the Valuation.
II. Market Review
Description Market Review contains, among others:
a) Objects Valuation, including conditions that affect the process and results of the Valuation;
b) I object to assess the feasibility of the Valuation in accordance with the purposes of assignments and
c) Market Review of Objects Valuation and products generated by the objects Valuation.
III. Description Technical Analysis and Valuation Objects
Loading a technical description and analysis of each type of object Valuation, the Valuation object or unit, complete with value.
a) In the case of objects includes the Valuation of land, then it must be disclosed, among others:
Description of land covering technical matters, as follows:
(1) Identification and Location;
Contains a description of the location of the land by saying:
(a) complete address;
(b) access to the location of the land;
(c) the distance of the location of the property or land with a certain place that is easily identified and
(d) specification of the road in front of the location of the land and access road to the location of the land.
IV. Data Environment;
Description of the environmental conditions where the location of the land is stated:
(a) The use or the use of the land around;
(b) the changing use of land (Zoning);
(c) the property or around the place and can be easily identified as a reference location and
(d) Public Facilities available.
IV. Land Data;
Description of the status or the legality of land certificates and technical specifications of the land assessed by saying:
(a) the number and type of certificate, date and place published and the validity period, the number and the date of the situation or image of Measure, land and the name of the holder of the rights and
(b) The form, size, surface condition, and other related information and relevant.
V. Land Utilization;
Description of the use or the use of the land during the Valuation.
VI Use of the Best and Highest;
Description of the Highest and Best Use of the land of the votes.
VII. The data comparison; and
Description of the data used as a comparison in the Valuation process.
VIII Value Conclusion
Declaring the opinion of Valuer conclusions about the value of the land of the votes.
b) In the case of objects includes the Valuation of the building, then it must be disclosed, among others:
(1) Description technical approach used to get the value and the value of each building is
(2) technical specification consists of the building; name of the building, type of construction, number of floors, foundation type of materials used, spatial, completeness of the building, floor and extensive physical condition.
c) Evaluation compulsory group of assets, as follows:
(1) Asset Operations,
(2) Non-operation assets,
(3) Asset Non-Operational other, which is not contributing income to the company both directly and indirectly.
d) Disclosure of the assets is as follows:
(1) Asset Operations,
Description technical approach used to get the value and the value of each asset Operations include the status of ownership.
(2) Non- operation assets,
Description technical approach used to get the value and the value of each asset Non-Operational including the status of ownership.
(3) Asset other non-operational, it was not contributing income to the company both directly and indirectly.
Description technical approach used to get the value and the value of each asset that is not contributing income to the company either directly or indirectly including the status of ownership
e) In the case of objects includes the Valuation of machinery and equipment, the things that must expressed, among others:
(1) Description technical approach used to get the value and the value of each of the Equipment and Machinery
(2) technical specification machinery and equipment which may be varied depending on type, among others; machine name, manufacturer, model or type of engine, making year, the country of origin, the operation system, exit capacity, driving energy, resources and energy needs, equipment supporters, completeness, machinery, and physical condition.
f) In the case of objects includes the Valuation of infrastructure, the things that must expressed, among others:
(1) Description technical approach used to get the value and the value of each of the infrastructure.
(2) Specifications technical infrastructure consists of: the name of infrastructure, type of construction, type of foundation, the material used, completeness of the building and physical condition.
4) Description Value Objects Valuation
Contains descriptions of the type of object Valuation, part of the unit or the conclusion object Valuation and the value eventually.
5) Appendix
a. In the case of Evaluation conducted a special Valuation of the property, then the report added Valuation compulsory information disclosure, among others:
1) identification of the property special explanation; and
2) the use of reason approach to the cost method DRC.
b. In the case of assessing the Evaluation of the Property in the development or the development, the Valuation report in the compulsory disclosure of information is added, among others:
1) The level of completion of development or the development of the property;
2) Plan settlement construction or development; and
3) Plan began operation commercially.
c. In the case of assessing the Evaluation of the Property forestry, in the Valuation report required to disclose information, among others:
1) Description of applicable regulations;
2) Identification of property, which includes the identification of:
a) The legality of Business;
b) Permit Licensing Business Utilization of Forest Products Wood and the certification has been obtained;
c) History of forest management;
d) Physical Condition and Social Economy;
e) The function of Forest;
f) Effective Analysis of the Area;
g) Area and the age of the plant;
h) Potential Survey, type of wood can be sell and protected;
i) Etat Area, Volume Etat, recycling Plant, factor Exploitation and Security;
j) obligations, the obligation of forest protection;
k) concession area and projection Annual Work Plan in accordance recycling; and
l) Performance of the forest.
3) Analysis of the market in accordance with the type of wood and the use of the votes;
4), which required additional information is presented in a report assessing forestry industry, among others:
a) Forest Industry
b) The Forest Industry in the development of
d. In the case of Evaluation conduct Valuation of the property, mining, in the Valuation report required to disclose information, among others:
1) Description referred regulations;
2) Description of the data that have been verified in the Valuation of mining properties, among others:
a) The legality of permitting companies including certificates Hak Guna Bangunan Use Rights in the processing unit, and other permit associated with mining including:
(1) Description of the ownership rights to land, mining permits;
(2) Date approval, begin, and the period of validity of mining permits;
(3) Explanation about the exploitation and the target areas or areas with moving parts;
(4) Description of the mineral investigation and
(5) The total area of the mining business, and broad areas of research.
b) Standard processing cost per ton or per kg or per unit of the results of other mineral materials (Break Event Stripping Ratio, BESR);
c) The Expert Other work on a feasibility study report and analysis of mining reserves;
d) Description of disclosing the location of mining:
(1) access to the location of mines;
(2) distance of the location of the object with the Valuation of the property / or where certain assets that are easily identified and
(3) specification of the road in front of the location of mine and access road to the mine location.
3), which required additional information is presented in a report assessing the industry, mining, among others:
a) Property Mining;
b) Asset Reserve; and
c) Non-reserve assets.
e. In the case of conducting an Valuation on the Evaluation plantation property, in the Valuation report required to disclose information, among others:
1) Description referred to in the regulations;
2) The additional information required in the report presented an Valuation of plantation industries, among others:
a) Crop Plantation Crops include Generate and Plants Generate yet;
b) Seeds;
c) Plantation Plasma; and
d) Assets Non-Crop.
f. In the case of Evaluation in order to assess the material transaction reports required Valuation disclosed information, among others:
1) Description referred to in the regulations;
2) Description of the respective properties of the object Valuation referred to in this rule;
3) Name of the transaction materials;
4) The objective of the transaction materials;
5) The nature of the transaction materiality materials; and
6) Analysis of the impact of the transaction performance of the company.
G. In the case of Evaluation in the context of assessing the impact of interest transactions, the mandatory Valuation report disclosed information, among others:
1) Description referred to in the regulations;
2) Description of the respective properties of the object referred to as the Valuation in this rule;
3) Name the parties have a conflict of interest;
4) Analysis of the impact of the transaction performance of the company; and
5) Analysis of the impact of the interest in this transaction to the company's performance.
Long Form Report is an Valuation of the report, which contains Valuation objects detailed Valuation of the assignment. Short form report is an Valuation report on a compact object Valuation, which includes content such as the minimum listed in the Long Form Report.
II. The type and content of the report depends on the use of the Valuation report, the legal requirements of the property, and the nature and complexity of the assignment.
Fill the Valuation reports (narrative report or the long form report) is less load detailed as follows:
Letter of Introduction: the form letter is a summary or summary of the report's overall Valuation, at least the load: Tax Valuation report or reference number; Date Valuation report; name and address grantor assignment; number and date of the contract or letter of agreement that the proposal has been approved referred to the assignment; type and location of the object Valuation; Date inspection property; Date Valuation (cut-off date); objective Valuation; Scope Valuation; type of value that is used; Definitions and terms used in the Valuation; Description important information used in the analysis; approach and methods of Valuation and determined that the reason for their use; Description Valuation process; statement of independence from the Evaluation of Evaluation involved in the statement that the Valuation has been conducted in accordance with the applicable standard of Valuation;
a) Evaluation statement that has been conducting inspections of Objects Valuation;
b) Evaluation statement that all data and information disclosed in the report is correct;
c) Conclusion value Evaluation and Opinion, in full currency rupiah/USD (Rp/USD.xx.xxx, xx) or based on the currency reporting and
d) The signature of Valuer
e) Assumptions and Limiting
In the assumptions and limiting conditions, Evaluation among other descriptions but not limited to:
a) The value of the conclusions outlined in Valuation Report is the opinion of the Evaluation of the objects on the Valuation date of Valuation determined in the Valuation report;
b) The procedure, the approach and assumptions used; and
c) The purpose of the use of the Valuation report.
d) The Valuation procedure, including the approach used along with supporting data.
e) Statement Evaluation
Statement of Valuer (statement of compliance) is a statement of clarification and Evaluation, about:
(1) independence from the Evaluation involved in the assignment and Evaluation Office of the Public Services;
(2) Valuation has been conducted in accordance with the applicable standard of Valuation;
(3) was conducted inspections of Objects Valuation;
(4) all data and information disclosed in the report can be accountable;
(5) liability for the analysis and assumptions used; and
(6) the amount of recompense evaluator does not depend on the results of the Valuation.
II. Market Review
Description Market Review contains, among others:
a) Objects Valuation, including conditions that affect the process and results of the Valuation;
b) I object to assess the feasibility of the Valuation in accordance with the purposes of assignments and
c) Market Review of Objects Valuation and products generated by the objects Valuation.
III. Description Technical Analysis and Valuation Objects
Loading a technical description and analysis of each type of object Valuation, the Valuation object or unit, complete with value.
a) In the case of objects includes the Valuation of land, then it must be disclosed, among others:
Description of land covering technical matters, as follows:
(1) Identification and Location;
Contains a description of the location of the land by saying:
(a) complete address;
(b) access to the location of the land;
(c) the distance of the location of the property or land with a certain place that is easily identified and
(d) specification of the road in front of the location of the land and access road to the location of the land.
IV. Data Environment;
Description of the environmental conditions where the location of the land is stated:
(a) The use or the use of the land around;
(b) the changing use of land (Zoning);
(c) the property or around the place and can be easily identified as a reference location and
(d) Public Facilities available.
IV. Land Data;
Description of the status or the legality of land certificates and technical specifications of the land assessed by saying:
(a) the number and type of certificate, date and place published and the validity period, the number and the date of the situation or image of Measure, land and the name of the holder of the rights and
(b) The form, size, surface condition, and other related information and relevant.
V. Land Utilization;
Description of the use or the use of the land during the Valuation.
VI Use of the Best and Highest;
Description of the Highest and Best Use of the land of the votes.
VII. The data comparison; and
Description of the data used as a comparison in the Valuation process.
VIII Value Conclusion
Declaring the opinion of Valuer conclusions about the value of the land of the votes.
b) In the case of objects includes the Valuation of the building, then it must be disclosed, among others:
(1) Description technical approach used to get the value and the value of each building is
(2) technical specification consists of the building; name of the building, type of construction, number of floors, foundation type of materials used, spatial, completeness of the building, floor and extensive physical condition.
c) Evaluation compulsory group of assets, as follows:
(1) Asset Operations,
(2) Non-operation assets,
(3) Asset Non-Operational other, which is not contributing income to the company both directly and indirectly.
d) Disclosure of the assets is as follows:
(1) Asset Operations,
Description technical approach used to get the value and the value of each asset Operations include the status of ownership.
(2) Non- operation assets,
Description technical approach used to get the value and the value of each asset Non-Operational including the status of ownership.
(3) Asset other non-operational, it was not contributing income to the company both directly and indirectly.
Description technical approach used to get the value and the value of each asset that is not contributing income to the company either directly or indirectly including the status of ownership
e) In the case of objects includes the Valuation of machinery and equipment, the things that must expressed, among others:
(1) Description technical approach used to get the value and the value of each of the Equipment and Machinery
(2) technical specification machinery and equipment which may be varied depending on type, among others; machine name, manufacturer, model or type of engine, making year, the country of origin, the operation system, exit capacity, driving energy, resources and energy needs, equipment supporters, completeness, machinery, and physical condition.
f) In the case of objects includes the Valuation of infrastructure, the things that must expressed, among others:
(1) Description technical approach used to get the value and the value of each of the infrastructure.
(2) Specifications technical infrastructure consists of: the name of infrastructure, type of construction, type of foundation, the material used, completeness of the building and physical condition.
4) Description Value Objects Valuation
Contains descriptions of the type of object Valuation, part of the unit or the conclusion object Valuation and the value eventually.
5) Appendix
a. In the case of Evaluation conducted a special Valuation of the property, then the report added Valuation compulsory information disclosure, among others:
1) identification of the property special explanation; and
2) the use of reason approach to the cost method DRC.
b. In the case of assessing the Evaluation of the Property in the development or the development, the Valuation report in the compulsory disclosure of information is added, among others:
1) The level of completion of development or the development of the property;
2) Plan settlement construction or development; and
3) Plan began operation commercially.
c. In the case of assessing the Evaluation of the Property forestry, in the Valuation report required to disclose information, among others:
1) Description of applicable regulations;
2) Identification of property, which includes the identification of:
a) The legality of Business;
b) Permit Licensing Business Utilization of Forest Products Wood and the certification has been obtained;
c) History of forest management;
d) Physical Condition and Social Economy;
e) The function of Forest;
f) Effective Analysis of the Area;
g) Area and the age of the plant;
h) Potential Survey, type of wood can be sell and protected;
i) Etat Area, Volume Etat, recycling Plant, factor Exploitation and Security;
j) obligations, the obligation of forest protection;
k) concession area and projection Annual Work Plan in accordance recycling; and
l) Performance of the forest.
3) Analysis of the market in accordance with the type of wood and the use of the votes;
4), which required additional information is presented in a report assessing forestry industry, among others:
a) Forest Industry
b) The Forest Industry in the development of
d. In the case of Evaluation conduct Valuation of the property, mining, in the Valuation report required to disclose information, among others:
1) Description referred regulations;
2) Description of the data that have been verified in the Valuation of mining properties, among others:
a) The legality of permitting companies including certificates Hak Guna Bangunan Use Rights in the processing unit, and other permit associated with mining including:
(1) Description of the ownership rights to land, mining permits;
(2) Date approval, begin, and the period of validity of mining permits;
(3) Explanation about the exploitation and the target areas or areas with moving parts;
(4) Description of the mineral investigation and
(5) The total area of the mining business, and broad areas of research.
b) Standard processing cost per ton or per kg or per unit of the results of other mineral materials (Break Event Stripping Ratio, BESR);
c) The Expert Other work on a feasibility study report and analysis of mining reserves;
d) Description of disclosing the location of mining:
(1) access to the location of mines;
(2) distance of the location of the object with the Valuation of the property / or where certain assets that are easily identified and
(3) specification of the road in front of the location of mine and access road to the mine location.
3), which required additional information is presented in a report assessing the industry, mining, among others:
a) Property Mining;
b) Asset Reserve; and
c) Non-reserve assets.
e. In the case of conducting an Valuation on the Evaluation plantation property, in the Valuation report required to disclose information, among others:
1) Description referred to in the regulations;
2) The additional information required in the report presented an Valuation of plantation industries, among others:
a) Crop Plantation Crops include Generate and Plants Generate yet;
b) Seeds;
c) Plantation Plasma; and
d) Assets Non-Crop.
f. In the case of Evaluation in order to assess the material transaction reports required Valuation disclosed information, among others:
1) Description referred to in the regulations;
2) Description of the respective properties of the object Valuation referred to in this rule;
3) Name of the transaction materials;
4) The objective of the transaction materials;
5) The nature of the transaction materiality materials; and
6) Analysis of the impact of the transaction performance of the company.
G. In the case of Evaluation in the context of assessing the impact of interest transactions, the mandatory Valuation report disclosed information, among others:
1) Description referred to in the regulations;
2) Description of the respective properties of the object referred to as the Valuation in this rule;
3) Name the parties have a conflict of interest;
4) Analysis of the impact of the transaction performance of the company; and
5) Analysis of the impact of the interest in this transaction to the company's performance.
