法定有价证券评价准备 mandatory security valuation reserve
分部信息有助于改善信息使用者的预测能力，并在证券评价、风险评估方面具有决策有用性。
Segment information helps improve the predictive ability of information users, and has decision availability in security pricing and risk assessment.
理论上，证券评估机构和数学模型帮助投资者评价自身的风险，即使手中的股票很少进行交易。
In theory, ratings agencies and mathematical models help investors price the risk they are taking on, even if the securities they are buying are scarcely traded.
随着我国股票发行额度制的退出及股票发行核准制的正式实施，一直被忽视的IPO发行人质量评价问题得到了证券市场前所未有的重视。
With the implementation of authorization system of issuance of shares, the evaluation of the stock issuer's quality of IPO, which has been neglected for a long time, has aroused great attention.
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