1. Marketable securities are determined based on the current net realizable value (see "Net Realizable Value");

2. Accounts receivable and notes receivable are based on the expected collection in the future The amount is determined based on the value discounted at the actual interest rate at the time, less estimated bad debt losses and collection costs;

3. Completed products and merchandise inventories are determined based on the estimated selling price less realization costs and reasonable The balance after profit is determined;

4. Work-in-progress inventory is determined based on the estimated selling price of the completed product minus the costs, realization expenses and reasonable profits to be incurred until completion;

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5. Raw materials are determined according to the current replacement cost;

6. Fixed assets should be handled according to different situations: for fixed assets that can continue to be used, they should be treated according to the fixed assets with similar production capacity. They are valued at current replacement cost, unless it is expected that the future use of these assets will produce a lower value for the purchasing enterprise; for fixed assets that will be sold, or held for a period of time (but not used) and then sold, they can be valued at net realizable value; For fixed assets that are temporarily used for a period of time and then sold, after confirming the depreciation during the future use period, they are valued at the net realizable value;

7. Patent rights, trademark rights, lease rights, land use rights, etc. Identifiable intangible assets are valued at assessed value, and goodwill is determined as the difference between the investment cost of purchasing the enterprise and the recognized fair value;

8. Other assets, such as natural resources, long-term assets that cannot be traded on the market Investments are determined based on appraised value;

9. Accounts payable, notes payable, long-term loans and other liabilities are determined based on the amount to be paid in the future using the amount discounted at the current interest rate;

10 , contingencies and agreed obligations, such as payments caused by unfavorable lease agreements, contract constraints on the enterprise, and upcoming fixed asset liquidation costs, etc., should be fully estimated, and the expected payment amount should be based on the actual situation at the time. Present value valuation using discounted interest rates.

As long as certain identifiable assets and liabilities belong to the merged enterprise, their fair value must be determined, such as the enterprise's research and development costs, action plan costs, development costs of a certain formula, etc.