How to value debt-based bonds that have been suspended for a long time?
Valuation by cost method, market method and amortized cost method. Generally speaking, valuation is based on the change of industry index, that is, the current fair value of suspended stocks is estimated by the fluctuation of industry index during the suspension period. In order to make the fund manager's fund more fair and reasonable in the valuation of investment products without market price, such as long-term suspended stocks, according to the Guiding Opinions of China Securities Regulatory Commission on Further Regulating the Valuation of Securities Investment Funds and referring to the relevant provisions of the Reference Method for the Valuation of Suspended Stocks of China Securities Association, the fund manager's fund is valued by the "Index Income Method" in the Reference Method for the Valuation of Suspended Stocks of China Securities Association.