In the case of the financial crisis, the loss of fair value measurement basis, the reliability of fair value measurement is worth serious consideration.

在金融危机的情况下，公允价值计量的基础丧失，公允价值计量的可靠性值得冷静思考。

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If the IRS follows the same rule for event-type CVRs, the issuer recognizes no gain or loss on the CVR issuance, the repurchase of the CVR, or the lapse of the CVR, but a target shareholder generally must recognize an immediate capital gain or loss taking into consideration the fair market value of the CVRs received on the date of distribution.

FORBES: Shadowy Shares: The Dark Side of Contingent Value Rights