The "Evaluation Report" contains the value of the property as estimated by the appraiser appointed by the court with jurisdiction over the property for auction (in principle, a real estate appraiser is appointed). In principle, a real estate appraiser is appointed by the court that has jurisdiction over the property to be auctioned, and the valuation report includes the price of the property, the basis on which the price was calculated, and a summary of the property. However, the property's condition may have changed for various reasons since the valuation report was prepared.