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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.
评估证明和评估报告这两个术语有时被互相替代使用。在某些国家（如英国），评估证明是指评估师列明资产评估结果的文件。虽然,评估证明也可以采用详细报告的方式，但通常是一份较短的文件。评估证明的内容包括评估基准日、评估目的、评估证明出具日期、评估所依赖的假设、评估师的姓名、地址和专业资格等。评估证明在另一些国家（如美国）是指评估师提出的声明，声明其评估报告中所列出的事实是真实的，所做相关分析受限于报告中列明的假设，评估师的收费与评估报告中任何方面的内容都无关，以及评估师执行评估业务中遵守了职业道德和行业准则等。
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.
根据国际评估准则，每一份评估报告均需清晰、准确地阐述评估结果，不得引起误导。评估师应当（在评估报告中）明确客户，评估的期望用途，以及评估中所应用的基准日、评估报告日和现场勘察日等相关日期，并应当明确评估的基础，包括评估价值的类型和定义。如果评估中任何部分的资产评估的是市场价值以外的价值，应当将市场价值和市场价值以外的价值分别进行报告。
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.
评估师应当明确并描述所评估资产的权利或利益，资产的物理和法律特征，描述为形成评估结论所进行工作的范围和程度，说明评估结论赖以成立的评估假设和限制条件，说明专门的、非常见的或特别重要的假设，并说明这些假设情况发生的可能性。评估师还需要阐述经检验的相关信息和数据，所进行的市场分析，所采用的评估方法和程序，以及支持评估报告中分析、判断和结论的推理过程。
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.
为维护评估师的利益，评估师应在报告中专门列入以下的规定：即禁止在未经评估师书面同意的情况下全部或部分公布评估报告，引用评估报告中的有关内容，公布评估报告中的评估数据或公开评估师的姓名和职业从属关系等。
本期词汇
Valuation Certificate
在英美两国的含义不同。英国的 Valuation Certificate是指一种扼要的评估报告，简明地提供评估结论及相关信息。而美国的Valuation Certificate（有时也称Certificate of value）是指评估师在评估报告结尾部分进行的声明，表明评估师的独立性。
主持人：王诚军
评估证明和评估报告这两个术语有时被互相替代使用。在某些国家（如英国），评估证明是指评估师列明资产评估结果的文件。虽然,评估证明也可以采用详细报告的方式，但通常是一份较短的文件。评估证明的内容包括评估基准日、评估目的、评估证明出具日期、评估所依赖的假设、评估师的姓名、地址和专业资格等。评估证明在另一些国家（如美国）是指评估师提出的声明，声明其评估报告中所列出的事实是真实的，所做相关分析受限于报告中列明的假设，评估师的收费与评估报告中任何方面的内容都无关，以及评估师执行评估业务中遵守了职业道德和行业准则等。
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.
根据国际评估准则，每一份评估报告均需清晰、准确地阐述评估结果，不得引起误导。评估师应当（在评估报告中）明确客户，评估的期望用途，以及评估中所应用的基准日、评估报告日和现场勘察日等相关日期，并应当明确评估的基础，包括评估价值的类型和定义。如果评估中任何部分的资产评估的是市场价值以外的价值，应当将市场价值和市场价值以外的价值分别进行报告。
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.
评估师应当明确并描述所评估资产的权利或利益，资产的物理和法律特征，描述为形成评估结论所进行工作的范围和程度，说明评估结论赖以成立的评估假设和限制条件，说明专门的、非常见的或特别重要的假设，并说明这些假设情况发生的可能性。评估师还需要阐述经检验的相关信息和数据，所进行的市场分析，所采用的评估方法和程序，以及支持评估报告中分析、判断和结论的推理过程。
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.
为维护评估师的利益，评估师应在报告中专门列入以下的规定：即禁止在未经评估师书面同意的情况下全部或部分公布评估报告，引用评估报告中的有关内容，公布评估报告中的评估数据或公开评估师的姓名和职业从属关系等。
本期词汇
Valuation Certificate
在英美两国的含义不同。英国的 Valuation Certificate是指一种扼要的评估报告，简明地提供评估结论及相关信息。而美国的Valuation Certificate（有时也称Certificate of value）是指评估师在评估报告结尾部分进行的声明，表明评估师的独立性。
主持人：王诚军