评估基准日

谈谈破产企业资产评估基准日的确定

How to Determine Valuation Date of Bankruptcy Company Date

资产评估是为特定的经济行为服务的，选择评估基准日应有利于评估结果有效地服务于评估目的。

The choice of valuation date should be the one producing results that help to meet valuation purposes due to valuation itself serves specific economic behaviors .

本项目资产评估基准日是：2011年8月2日。

The base date of assets evaluation : August2nd , 2011 .

应按转让者与受让者的全部投资比例分配超额利润余额。并对评估基准日、折现系数的计算进行修改。

And the circulation for evaluation base day and coefficient should be revised .

有些出售方和评估机构还在评估基准日和评估有效期上做文章。

Some of the sale and the rating agencies also assess and evaluate the baseline date is valid up to make a fuss . 3 .

本评估结论系对评估基准日资产公允价值的反映。

This conclusion of assets evaluation is the reflection to the fair value of assets on the base date of assets evaluation .

本文还对抵押评估情况的分类及评估基准日的选定，抵押价格的作用提出了见解。

Some opinions on classification of mortgage valuation , selection of the date of valuation and purpose of mortgage price are also mentioned here .

本评估一切取价标准均为评估基准日有效的价格标准。

All the price selection standards of this evaluation are the valid price standards on the base date of assets evaluation .

第三章是抵押资产价值评估基本理论问题分析，对抵押资产价值评估的评估原则、评估目的、价值类型、评估假设及评估基准日等基本问题展开讨论。

Chapter III is the basic theoretical analysis of the value of mortgaged assets . It discusses the principle , purpose , the value type , the appraisal date and the hypothesis of the mortgaged assets .