In non-life insurance, the premium valuation, loss and claim of insurance are the core issue, and to consider the premium pricing must first know the loss distribution.

在非寿险中，保费计价、损失理赔是保险业务的核心问题，而给保费定价首先必须知道所考虑险种的损失分布。

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However, more and more domestic companies make a loss though hedging because of less in knowledge of hedge risk and the limitation in hedge risk valuation and management.

然而，近年来屡屡出现的套期保值高额亏损事件，表明国内企业对于基差的风险认识不足，在基差风险评估与管理制度方面存在缺陷。

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Of course, it is also possible that Google doesn't believe that AOL's valuation is going back up any time soon and wants to get the tax break that would come from selling its stake in AOL for a loss.

当然，也有可能谷歌认为AOL在短时间内不会恢复其价值，想出售让其头疼的AOL的股份并从中获取减税政策。

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Much of the loss came from changes in the valuation of RBS's debt.

BBC: Ulster Bank losses increase in first quarter

And given that many stocks trade near valuation lows last seen three decades ago, your chance of permanent or long-term loss would seem to be small.

FORBES: Schizophrenic Bond Vigilantes and Other Market Tales

Not until page 111 of the 2010 10-K does one see details on how the companies loan loss reserves, aka valuation allowances change.

FORBES: Fun With Loan Loss Reserves, Or Why Not To Buy Principal Financial