EBA的主张，即仅净资产才应纳入计算范围，如除去最新的混合债券和其他的准股权工具等，也是有可取之处。
The EBA’s insistence that only the purest capital should be counted—ie, stripping out newfangled hybrid securities and other quasi-equity instruments—was useful, too.
目前，我国MBO的定价方式存在着许多缺陷，如定价透明度差、定价动机异化、净资产定价法极不合理等。
Currently, the way of pricing methods of Chinas MBO has many defects such as bad pricing transparency, dissimilated pricing motive, unreasonable net asset pricing method and so on.
本文从分析净资产收益率缺陷角度出发，给出了几个新的指标如ROIC、EVA、MVA及多维指标综合体系来补充完善净资产收益率的不足，从而为投资者更好地分析上市公司业绩提供帮助。
It may go into trouble at valuing a company with net assets profit margin only. This article will give a few new data like ROIC, EVA, MVA to complement net assets profit margin.
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