Equity valuation for listed investees requires using closing share prices at reference period end dates for reporting. Where the overseas company is listed, valuation of equity investment must use the closing share price at the reference points (end-March of the prior and ... Summary
Equity valuation for listed investees requires using closing share prices at reference period end dates for reporting.
Where the overseas company is listed, valuation of equity investment must use the closing share price at the reference points (end-March of the prior and latest year); those market-quoted closing prices are the operative basis for reporting equity capital in online foreign investment returns.
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