413929
.pdf5.# + & " .
6.I & & ’! " ?
7./ && ?
8.I * + ! &-
’! " ?
9.N ! & & & ?
10.# .
11.( &! & -’! ?
12..
13.< O 1 .
14. / & & + ! ’!-?
15.( + " ! " ’! ?
16.I ’! ’ & + ! "?
17.# + " ! " ’! .
18.I & + !
’! ?
19. < * + !
" + .
20.# ’! + *-
+ ! ?
. 1. > % $ ) % ,> :
) |
" ; |
) |
" ; |
) |
" ; |
) |
" . |
. 2. ! ’ $# B # : |
|
) |
’! & ; |
) |
( " ; |
91
) |
* + ) ( " ; |
) |
. |
. 3. G , " , " $ % : |
|
) |
+ & ; |
) |
; |
) |
; |
) |
- . |
. 4. ) % $, , , , :
) $ + + &&;
) |
& C ; |
|
) |
; |
|
) |
. |
|
. |
5. ' > $% $ $, : |
|
) |
|
; |
) |
|
; |
) |
; |
|
) |
C ". |
|
. |
6. ! > ’ $# : |
|
) |
; |
|
) |
|
; |
) |
$ $ ; |
|
) |
|
. |
. 7. , $# B # ) % , :
) |
* + ) ( " ; |
) |
? < ( " ; |
) |
+ "; |
) |
( " . |
. 8. ! , $ -:
) ; ) ; ) ;
) .
. 9. ( $ ) $ % ) - , :
) ? & < & ( " ; ) B ) ( " ;
92
) |
% ( " ; |
|
) |
? " & . |
|
. 10. « ) $ % |
% " » — $: |
|
) # O 1; |
|
|
) # O 2; |
|
|
) # O 3; |
|
|
) |
# O 4. |
|
. 11. $ " |
’ ) %- |
, ) ,:
) ’! ; ) + ,
’! " + ; ) -
; ) .
. 12. # $# " % :
)J + ;
) + ; ) * + ; ) .
. 13. ( ) " - % :
) ; ) ;
) $ $; ) &, " .
. 14. " , :
), & + C , $;
) ’! ; ) + & ;
) $ + " .
. 15. A > $ " ) :
) 50 ; ) 100 ; ) ;
) " !.
93
G
4.1.) + " &
4.2./ + " &
4.3.< =
F $ H " % $ F % -$
H " % " $ $%$, ' $,-
" !" "$"$ ' "
|
||
|
$ |
( - |
F $ |
||
|
) ) $ |
$ |
( ) |
) $, - #
F % %$
@) $, ) > % "$,
4.1. D $&, &$/ 7 " < &" C' + ' #$ %&!&
& -= . <& = &
94
+ , & ! " . ? & & + " " ! -, . < ’!-+& . % + -’! &! ".
1. ! " " — IVSC
(International Valuation Standart Committee).
J ’! ! " & - " = H . ? !" " 35 " -14 " $ + . ) + -IVSC 1981 .
" " - " " / + 40 . B & " !+ + -!& " .
2. L ' — TAGOVA
(The European of Valuers Associations).
J ’! ! 40 -& ! " . =-& & & - , 70- . ' , 1977& . ? = -& (=QH ) 90-.
% " = "& & " -" , ! " -, C & =QH " .
I C " =QH ( $), "," , " ! =QH , -"-, C ,& . H ,
95
- =QH ! !"" " $ ", &+ .
$ + - " " ! B ’! ?-" (Royal Institution of Chartered Surveyors). %-& !" "= " ", ) + -.
3. 0 ' # - % — RICS (Royal Institution of Chartered Surveyors).
* $ ?-" 70- . ( -? " -. %
|
, |
+ |
|
! |
|
. J ( , |
|
|
|
) & - |
|
" |
. |
|
( 1971 ? " B |
- " . J " &, , ! ’ -, : , , , , -, , $.
( 1976 B & -$ «B » (RICS Statement of Valuation Practice and Gnidance Notes), + - . ( 1980 1990 -.
’! , B-& , ! $. ? & -" " -& .
96
B & ! - & !&. S + ,! , $ -& , $ +! ! -.
4. ; — Gutachterausschusse.
? " ! «% » (%KB) «Gutachterausschusse». ? & +&.
( # + & -, ’+ , C ! ,%KB. %KB ! , , ,. -+ " -", %KB ! +. )! , C -+ + " "" . ?- & , %KB !$ , + -. %KB C & " + , & &.
+ " " ! -$" , ( " ) + & $ , C & . %KB C - & " + ,C & > .
( " & " -& + ) + , = ( . 4.1).
? ( " " ! , -, ( " & , < 1995 .# " & .
97
! " "
L ' "
' "
< . 4.1. & "
4.2. ! ! D $&, (% , $ ' &" *( #$ %&!& <% #'&0C" 3
|
* & |
) + - |
. |
||
|
|
. $ 4.1. |
|
& /14 /< .3 + ,( 14. +.34/# E/ 0, |
|
|
(«INTERNATIONAL VALUATION STANDARDS») |
|
|
|
|
O / |
|
# , C ) |
1 |
|
2 |
1 |
% , )B |
|
|
|
|
2 |
? |
|
|
|
|
3 |
( %% ) |
|
|
|
|
4 |
B |
|
|
|
|
5 |
' , C &! |
|
|
|
|
6 |
) + () ): |
|
|
|
|
6.1 |
? ) 1 2 |
|
|
|
|
6.2 |
) 1. < |
|
|
|
|
6.3 |
) 2. ; , " |
|
|
|
|
98
|
|
|
|
. 4.1. |
|
|
|
|
|
O / |
|
|
# , C ) |
|
1 |
|
|
2 |
|
7 |
/ + (/) ): |
|
||
|
|
|
|
|
7.1 |
/) 1. |
" |
|
|
|
|
|
|
|
7.2 |
/) 2. |
|
|
|
|
|
|
||
8 |
) + ( ) |
|
||
|
|
|
||
8.1 |
)B 1. # |
|
||
|
|
|
|
|
8.2 |
)B 2. |
|
|
|
|
|
|
|
|
8.3 |
)B 3. |
$ |
|
|
|
|
|
||
8.4 |
)B 4. # |
|
||
|
|
|
|
|
8.5 |
)B 5. |
" & ! |
|
|
|
|
|
|
|
8.6 |
)B 6. |
|
|
|
|
|
|
|
|
8.7 |
)B 7. |
|
|
|
|
|
|
|
|
8.8 |
)B 8. / $ |
C |
|
|
|
|
|
||
8.9 |
)B 9. / ( ) |
|
||
|
|
|||
8.10 |
)B 10. H $ () |
|||
|
|
|
|
|
9 |
B |
|
|
|
|
|
|
||
9.1 |
, C & |
|
||
|
|
|||
9.2 |
% + |
|||
|
; (;B;#) |
|
||
|
|
|
||
9.3 |
|
+ |
|
|
|
|
|
|
|
10 |
Q |
|
|
|
|
|
|
|
|
11 |
> |
|
|
|
|
|
|
|
|
* 2000 . ) + B , ) + O 3) + O 4 2000 . / + (/) ) -
99
1 2 . ) + -— « » -(1 2) — ! . B «> » ,/) O 1.
( ; " -.
1.) + B , B ,B , ! .
2.B B . * ,
, , -
, ! , , -
, , , , .
3.) + . J -
, , -, .
' , "
: 1.? .
2. .
3. .
4./ ’ . 5.* .
6./ + .
7.? .
8.* &.
< « » (General Valuation Concepts and Principles) &.
1.? . % ," .
2.% , , & " &-
.
3. % |
, |
, |
, - |
".
4.J , , & , ,
& , C .
5. < . % C (« $ ’! , -
100