APPRAISAL

appraisal

appraisal, n. 1. The determination of what constitutes a fair price; valuation; estimation of worth. 2. The report of such a determination. — Also termed appraisement. Cf. ASSESSMENT(3). — appraise, vb.

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appraisal

appraisal n. (1)鉴定;评估;估价 对各种资产,如房屋、文学作品等,或对负债、义务的价值进行鉴定评估。鉴定评估过程中要考虑无利害关系的专家的意见,而不是受明显的市场交易影响。在公司法中,为保护小股东利益,在小股东对公司兼并等重大交易有异议时,法院可通过估价程序对小股东股份进行估价,公司应按法院确定的价款以现金对股东进行支付。 (→appraise; appraisal remedy) (2)评估报告;估价书 亦作appraisement。

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