摘要
文章通过对国内某煤矿企业债转股后股权交易的定价分析,阐述了煤矿企业债转股资产收购的估值方法和程序,提出了此债转股资产估值的原则和依据,分析了案例中影响资产估值的有关因素及相关处理对策,并对债转股股权资产的估值结果作了敏感性分析。
Through the pricing analysis of stock transaction after debt-to-equity swap in a certain national coal mine, the article sets out the approach and procedure for valuation of coal mine involving in debt to-equity swap, puts forward the principles and reasons of asset valuation for debt-to equity swap, analyses the related factors that affects the value itself, and make a sensitivity analysis of this kind of valuation.
出处
《中国资产评估》
CSSCI
2005年第3期32-34,共3页
Appraisal Journal of China