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Article 28
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If an expert bases its opinion on other expert reports or the principal’s self-appraisal report, the text shall evaluate and elucidate each of the items listed in Articles 26 and 27 as applicable to the circumstances, describe the procedures of examination, inquiry, calculation or other necessary analysis of such other expert reports or the principal’s self-appraisal report, etc., explain other procedures, if any, performed by the expert, and opine on whether adequate and appropriate information is obtained.
The text shall, in addition to complying with the preceding article, indicate the following if an expert bases its opinion on Article 9 or 14 of the Acquisition and Disposal Regulations:
- rate of difference between the result of appraisal of a professional real estate appraiser and the estimated transaction amount.
- reasons for any difference between the appraisal result and transaction amount that accounts for at least 20% of the transaction amount.
- reasons for any discrepancy between the appraisal results of two or more professional appraisers that accounts for at least 10% of the transaction amount if the estimated transaction amount is at least TWD 1 billion.
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