MandyMa
2019-05-12 21:23老師好，請問房地產(chǎn)這里要披露外部估值占composite比例這個，不是要求must have external估值么，那比例不應(yīng)該就是100%嘛，為什么還說要披露%
所屬：CFA Level III 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個回答
Chris Lan助教
2019-05-13 10:32
該回答已被題主采納
同學(xué)你好，因?yàn)橛行┣闆r下估值人員的獎金可能跟估值的數(shù)值掛鉤，因此在這種情況下，就不允許使用外部估值了。所以這就是并不是100%都會有外部估值的原因。
The GIPS standards also set forth additional requirements pertaining to real estate valuations. Recalling that real estate investments must have an external valuation (I.6.A.4), the GIPS Valuation Principles further require that the external valuation process adhere to practices of the relevant valuation governing and standard-setting body (II.B.10). The GIPS Valuation Principles also state that the firm must not use external valuations where the valuer’s or appraiser’s fee is contingent upon the appraised value (II.B.11).
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