Current-law scope and cautions
- The Asset Appraisal Law does not create one universal one-year validity period for every appraisal report.
- SOE approval/filing, non-cash capital contribution and M&A uses can impose separate validity or update requirements.
Use: This is a screening/estimation tool, not legal, tax, accounting or regulatory advice. Confirm the latest primary authority, regulator/exchange practice, local rules and transaction documents before acting.
