In view of this feature in the formation of purchased goodwill, the master valuationaccount approach is comparatively appropriate among the current viewpoints on purchased goodwill.
针对外购商誉形成的这一特点,在目前关于外购商誉的几种观点中,总计价账户论是比较恰当的。
2
Such worries help account for the relatively lowly valuation of the pure investment banks in the stock market.
正是出于这样的担心,专业投资银行在股市的股价相对较低。
3
Valuation shall take into account all forms of remuneration, including any premiums, fees, commissions and interest receivable.