然而,因为许多资产和负债没有交易活跃的市场,投入和评估其公允值会计准则的方法就很主观了,因此,估价也就不太可靠了。
However, because many assets and liabilities do not have an active market, the inputs and methods for estimating their fair value are more subjective and, therefore, the valuations less reliable.
“它们新债券的认购情况良好,次级市场上的交易也很活跃,流通性很充分。”网站上这样说。
"Their new bonds are well subscribed and transactions in the secondary market are active, while liquidity is ample," it said.
设想如果一家二级市场交易活跃的公司IPO价格比二级市场交易价低30%,会怎样?
Imagine one of the heavily-traded companies goes public at 30% lower than where it traded on the secondary market.
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