Jorion(1997)对于风险值的衡量法提出新的架构,其将风险值的计算分为两 大类:一为局部评价法(Local Valuation),并以变异数-共变异数法所衍生出的 Delta-Normal 为代表;另一种为完全评价法(Fully Valuation),其包含了历史模拟 法、蒙地卡罗...
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Local-valuation Method 局部估值法
Where a change in the method of valuation is indeed necessary, the matter shall be reported to the local tax authorities for approval prior to the commencement of the next tax year.
确实需要改变计价方法的,应当在下一纳税年度开始前报当地税务机关批准。
Where a change in the method of valuation is indeed necessary, the matter shall be reported to the local tax authorities for approval prior to the commencement of the next tax year.
实在必要变化计价方法的,该当鄙人一纳税年度入手下手前报本地税务构造承诺。
Guided by these principles, an appraiser attempts to consider all issues relevant to the valuation problem in a manner that is consistent and reflects local market conditions.
在这些原则的指导下,评估师应竭力坚持以一致的方式判断所有与评估课题有关的事项,并反映当地的市场状况。
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