The market rate of interest can not directly substitute the social discount rate for its defect on preference revealing, interest forming, the reward of risk, etc.
而市场利率由于在偏好揭示、利率形成、风险报酬等方面的缺陷，又不能直接替代社会贴现率。
This paper makes a pragmatic study on discount rate of H share, taking 16 dual listing corporations on A and H share market as samples by means of the fixed effect model.
本文以同时发行A股和H股的16家双重上市公司为样本，利用固定效应模型对H股折价率作了实证分析。
Article 13 the discount rate is the pre-tax interest rate, which can reflect the time value of money in the present market and the specific risks of the asset.
第十三条折现率是反映当前市场货币时间价值和资产特定风险的税前利率。
Article 13 the discount rate is the pre-tax interest rate, which can reflect the time value of money in the present market and the specific risks of the asset.
第十三条折现率是反映当前市场货币时间价值和资产特定风险的税前利率。
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