评论者认为,作为著名的合理价值法,此种做法夸大了损失量。
Critics say the practice, also known as fair-value accounting, overstates losses. See article.
合约规模是否合理可通过比例法和合约风险价值法来判断。
The reasonable contract size can be determined based on rule of three and contract risk value rule.
法的合理性,包括法的实质合理性与形式合理性,是法的价值性与真理性的统一,是法的合需要性与合规律性的统一。
The rationality of law including substantive rationality and formal rationality is the unity of values and truth and also the unity of the neediness and regularity.
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