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1、资产评估准则珠宝首饰（Assets valuation standards - Jewelry）Assets valuation standards - JewelryChapter I General ProvisionsArticle 1 in order to regulate the CPV (jewelry) executive jewelry appraisal business behavior, safeguard the legitimate rights and interests of the public interests and the parties accord
2、ing to the asset evaluation, asset appraisal standard basic standard, this standard is formulated.Second as mentioned in the present Standards refers to jewelry, jade jewelry and / or for raw materials, semi-finished products and manufactured goods made of precious metal jewelry.Third as mentioned i
3、n the present standards of jewelry appraisal, refers to CPV (jewelry) according to the relevant laws, regulations and asset appraisal standards, based on the analysis of classification of jewelry, jewelry to analyze and estimate the value and behavior and process of professional opinion.Fourth certi
4、fied asset appraisers (jewelry) executive jewelry appraisal business, shall comply with this code.Fifth certified asset appraisers (jewelry) to estimate the execution and other business related jewelry value, can refer to this rule.Chapter second basic requirementsThe sixth is engaged in business of
5、 jewelry appraisal assets assessment agencies shall be issued with the asset appraisal qualification certificate and marked jewelry art assessment in the scope of business in the financial sector. The evaluation report signed jewelry staff shall have Chinese registeredvaluer (jewelry) certificate.Se
6、venth certified asset appraisers (jewelry) executive jewelry appraisal business, shall comply with the relevant laws and regulations, assets appraisal basic standards and related jewelry of the national standards, and consider other relevant provisions of the evaluation criteria.Eighth certified ass
7、et appraisers (jewelry) executive jewelry appraisal business, shall have the corresponding professional competence. When the lack of relevant professional knowledge and experience in a particular business required for execution, can hire experts to assist the work of rationality, but necessary measu
8、res shall be taken to assure the work of experts and experts, responsible for the work.Ninth certified asset appraisers (jewelry) executive jewelry appraisal business, should be conscientious and maintain proper occupation cautious, not to the pre-set value as the appraisal conclusion.The third chap
9、ter of the operating requirementsTenth certified asset appraisers (jewelry) executive jewelry appraisal business, should make clear the object of evaluation, evaluation scope, evaluation purpose, evaluation, value types and evaluation report users.Eleventh certified asset appraisers (jewelry) execut
10、ive jewelry appraisal business, should be based on the asset assessment standards evaluation procedures, perform basic assessment procedures, combined with the specific circumstances of the jewelry appraisal business, establish and implement appropriate evaluation steps.Twelfth certified asset appra
11、isers (jewelry) executive jewelry appraisal business, shall carry out physical confirmation of jewelry, jewelry are clear.Thirteenth certified asset appraisers (jewelry) executive jewelry appraisal business, should pay attention to the assessment object ownership, request the principal or related pa
12、rties when ownership of jewelry making commitments.CPV (jewelry) should be ownership of relevant information to carry out the necessary inspection of jewelry.Fourteenth certified asset appraisers (jewelry) executive jewelry appraisal business, shall carry out the identification and quality grading o
13、f jewelry. In the classification of evaluation object, should adopt the corresponding national standards and industry standards. If there is no corresponding national and industry standard, can use the grading system of domestic and foreign jewelry industry in general, and explicitly stated in the a
14、ssessment report.CPV (jewelry) classification can be used in jewelry quality inspection institutions with qualification issued by the conclusion, but should be carried out to validate the conclusion.Fifteenth certified asset appraisers (jewelry) executive jewelry appraisal business, should be aware
15、of the same jewelry in different market value may differ, and determine the appropriate market level according to the specific circumstances of the assessment object.Sixteenth certified asset appraisers (jewelry) should receive jewelry adappropriate market information and other relevant information,
16、 and make the necessary judgments for the authenticity and reliability.Seventeenth certified asset appraisers (jewelry) should according to the specific circumstances of the assessment object, a reasonable choice of collecting information content. Usually pay attention to the following aspects:(a) the history, status quo and related documents evaluation object;(two) the evaluation object eval
