不良资产评估仍需遵循公开市场假设，但这一假设具有二元性，不良资产评估还需遵循特殊的原则；
The NPL's evaluating method is still restricted by open-market hypothesis and some special principle, but the open-market hypothesis has duality.
假设清算法以成本法为基础，通过对债务人在清算状况下不良资产进行评估，确定债权最低变现价值，是金融不良债权评估中一种经常使用的方法。
Based on the cost-methods, given liquidation is one of the most important methods used to decide the lowest realization of non-performing loans, supposing liquidation of debtor.
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