GB/T 46843-2025Asset management - Guidance for the valuation of cultural digital assets (English PDF)

1 Scope

This document establishes the valuation principles for cultural digital assets, and specifies the valuation objects, influencing factors, valuation methods, and valuation institutions.

And recommendations on evaluation procedures, etc.

This document applies to the valuation of cultural digital assets.

2 Normative references

The contents of the following documents, through normative references within the text, constitute essential provisions of this document. Dated citations are not included.

For references to documents, only the version corresponding to that date applies to this document; for undated references, the latest version (including all amendments) applies.

This document.

GB/T 33172-2016 Overview, Principles and Terminology of Asset Management

GB/T 46842-2025 Implementation Guidelines for Cultural Digital Asset Transactions in Asset Management

3 Terms and Definitions

The terms and definitions defined in GB/T 33172-2016, as well as the following terms and definitions, apply to this document.

4 Evaluation Principles

The valuation of cultural digital assets should adhere to the following principles, based on independence, objectivity, fairness, legality, and compliance.

---Transparency. During the evaluation process, the sources of data and information, the evaluation methods used, the evaluation indicators, the evaluators, and the evaluation procedures are all transparent.

Full disclosure of information such as [etc.];

---Effectiveness. The assessment plan is feasible and ensures effective implementation;

---Authenticity. Verify and validate the authenticity, accuracy, and completeness of the data, documents, certificates, and materials used in the assessment;

---Reliability. The assessment results objectively and accurately reflect the situation of the assessed object;

---Standardization. The assessment work was carried out in accordance with the assessment plan to ensure the standardization of the assessment procedures;

---Security. During the assessment process, sensitive data was encrypted and access controlled in accordance with relevant laws, regulations, and standards.

measure.