此外，为金融资产估值也是件很困难的事。
这项测试还将涉及到检验银行资产估值是否对可能出现的严重衰退做出反映。
It will also involve checking that asset valuations reflect the possibility of a severe recession.
国内对资产估值和发起人会计确认问题的研究已有很多论著，成果较多。
There are a lot of works about the assets assessment and initiator accounting confirmation.
与今天为“有毒”资产估值的难度比较起来，摩根昔日的工作看起来不过是小菜一碟。
The difficulty today of assigning dollar values to “toxic” assets makes Morgan’s job look easy.
有时亦采用新成立一家公司，以新公司的股票换取合并双方的股权，换取的比例反映两家公司的资产估值。
Sometimes shares in two companies will be swapped for equity in a third newly-created enterprise in a ratio reflecting the asset evaluation of the two companies.
福雷斯特可以自主把握市场时机，也就是说，他可以在自己认为资产估值过高时抛售，待价格下降后再买进。
Mr. Forester was free to 'time' the market, which simply means he was able to sell when things were getting too expensive for his tastes, and to buy when they got cheaper.
管理这类基金需要具备专业能力，比如非流通资产估值工具以及复杂的安全系统，以使那些客户更愿意留下来。
Administering these funds requires expertise in areas such as valuing illiquid instruments and complex securities such as derivatives, so margins are fatter and clients tend to stick around.
不管今天的管理者多么忏悔，他们仍会试图将晦涩难懂的证券划分为贷款从而为自己在对这些资产估值时获得更大的自由决定权。
However penitent today, managers will try to label opaque securities as loans to give themselves more discretion when valuing them.
这或许是因为资产价格已远远超出了投资者熟悉的定价范围，导致市场对现如今的资产估值是一头雾水、将信将疑；或许是因为投资者预期价格还会继续下跌。
Perhaps that is because valuations are so confusing, with assets priced far outside their familiar range; or perhaps it is because people expect prices to fall further.
一个特别董事委员会本月称，未发现该公司有任何欺诈行为，这是对MuddyWaters今年发布的一份报告的回应。这份报告说，嘉汉林业夸大了林木资产估值。
This month, a special board committee said it found no fraud at the company in response to a Muddy Waters report this year that said the forestry firm misrepresented the value of its timber holdings.
此外，这些资产缺乏流动性完全是因为它们非常难以估值。
Furthermore, these assets are illiquid precisely because they are so hard to value.
商誉代表一间公司因其品牌和信誉而得到的额外估值，是一项无形资产。
Goodwill is an intangible asset that represents the extra value ascribed to a company by virtue of its brand and reputation.
无形资产仍需估值。
“新兴市场资产的估值还没有便宜到投资者可以无视(08年)那场危机的地步，”汇丰(HSBC)策略师帕布罗·哥德伯格在最近发布的一份报告中表示。
"Valuations of emerging markets assets are not cheap enough to suggest that investors should look through the crisis," HSBC strategist Pablo Goldberg writes in a recent report.
如此一来，对退休金债务的估值随之不断变化，使得公司资产负债表变动频频，这也促使财务董事试图降低风险。
The requirement to value pension liabilities in this way has made corporate balance-sheets more volatile, and encouraged finance directors to try to reduce their risk.
美国银行今年的股价也大跌了近一半，目前的估值仅有其资产价值的约三分之一。
Bank of America, whose share price has slumped by almost half this year, is now valued at about one-third of its assets.
如何对无形资产进行估值？
资产、负债、头吋、承诺的恰当估值是非产有意义的，如果风险被有效管理的话。
The proper valuation of assets and liabilities, of positions and commitments, is essential if risk is to be managed effectively.
显然，鉴于上述估值情况，在我们目前的资产配置组合中，你不会找到太多的固定收益资产。
Obviously, you won't find much fixed income exposure in our current asset allocation portfolios given the valuation case laid out above.
他们可以分析和解释财务信息，并有助于客户了解有关资产和负债估值问题的风险。
They can analyse and explain financial information and help understand the stakes of questions that involve valuation of assets and liabilities.
请提供您的资产及债务的估值。
Please kindly provide the estimated value of your assets and liabilities.
但一天结束的时候，它又会转回三个原则：资产负债表、资产回报和估值。
But at the end of the day, it comes back to those three principles: balance sheets, return on capital and valuation.
减低资产的账面价值，因为相对市场价值估值过高。
Write-down reducing the book value of an asset because it is overvalued compared to market values.
减低资产的账面价值，因为相对市场价值估值过高。
Write-down reducing the book value of an asset because it is overvalued compared to market values.
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