Regulations on Real Estate Appraisal Article 38
When estimating total expenses of the subject property, including land value tax or land rent, house tax, insurance premium, management fee, repair costs and etc, the estimation should be based on the expenses or number in accounting reports from identical or similar properties. The total expenses should include operating expenditures for revenue-generating properties.When appraisal purpose is for real estate securitization, the total expenses in the discounted cash flow method shall be estimated based upon the trust plan.
中文原文 不動產估價技術規則第38條
勘估標的總費用之推算，應根據相同或相似不動產所支出之費用資料或會計報表所載資料加以推算，其項目包括地價稅或地租、房屋稅、保險費、管理費及維修費等。
其為營運性不動產者，並應加計營運費用。
以不動產證券化為估價目的者，其折現現金流量分析法之總費用應依信託計畫資料加以推算。
其為營運性不動產者，並應加計營運費用。
以不動產證券化為估價目的者，其折現現金流量分析法之總費用應依信託計畫資料加以推算。