1. According to the provisions of the Company Law, all enterprises that invest in non-monetary assets need to conduct asset appraisal.
Article 27 of the Company Law: Shareholders may make capital contributions in cash, or in kind, intellectual property rights, land use rights and other non-monetary property that can be valued in money and transferred according to law. However, except for the property that cannot be used as capital contribution as stipulated by laws and administrative regulations. Non-monetary property as capital contribution shall be evaluated and verified, and its value shall not be overestimated or underestimated. Where there are provisions in laws and administrative regulations on evaluation and pricing, those provisions shall prevail.
2. It is necessary to change the limited company into a joint-stock company before listing, which inevitably involves the contribution of registered capital. Generally speaking, it is to initiate the establishment and subscribe for all assets and liabilities of the existing limited company. In this way, asset evaluation must be carried out in accordance with the above provisions.
3. The existing securities laws and regulations have no direct relevant provisions, and generally refer to the provisions of the Company Law.
4. Therefore, whether it is a jewelry company or not, according to the provisions of the Company Law, any limited company that is changed into a joint stock limited company needs to conduct asset appraisal. However, some local industrial and commercial departments are lax in management and change their registration without asset evaluation.
5. When a limited company is changed into a joint stock limited company, it is necessary to conduct asset appraisal for the purpose of capital preservation.