非现金资产应按其转入日的公允市价计入合伙企业的会计账簿。

The valuations assigned to non-cash assets should be their fair market values at the date of transfer to the partnership.

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总结是以公允值和市价调整法，处理交易利润和损失的确认问题。

This was concluded to apply fair value and mark-to-market approach in recognition of profit and loss on those derivatives deals.

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