由于无形资产定价方法的特殊性——其转移价格很难找到可以比较的对象，所以其定价方法不同于实物的定价方法，做了单独的论述。
Because of the specialty of the pricing method of intangible assets, difficult to find a comparable transaction, the pricing method is different from the purchases or sales of goods.
银行、保险公司和非银行金融机构的各项资产有特殊性的，按照其性质分类分项列示。
The specific assets of banks, insurance companies and non bank financial institutions, if any, shall be grouped and itemized according to their specific nature.
信贷资产的特殊性决定了其保险定价没有成熟的模型，只能对已有的方法进行一些变换来达到目的。
The particularity of credit asset determines that there is not any mature model to pricing the insurance strategy, the only way is to change the existing methods.
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