(接上期)四、资产并购重组交易中资产评估方法分析2015年,主板市场资产重组涉及评估报告1239份。其中,置入资产涉及770份、置出资产涉及469份;重大资产重组中,置入资产涉及204份、置出资产涉及82份;非重大资产重组中,置入资产涉及569份、置出资产涉及394份。见表1。置入资产以资产基础法定价的占50%以上,置出资产以资产基础法定价的更是达到76%。虽然从数量上看资产基础法仍然是资产重组交易 (Continued) 4. Analysis of Assets Valuation Methods in Assets M & A and Reorganization Transactions In 2015, the reorganization of main board assets involved 1,239 assessment reports. Among them, there are 770 assets involved and 469 assets placed. In the major asset restructuring, 204 assets are involved and 82 assets are involved. In the non-material assets reorganization, 569 assets are involved, The assets involved 394 copies. See Table 1. Assets into the assets of the asset-based legal basis accounted for more than 50%, set assets to the asset-based legal approach is to reach 76%. Although the number of asset-based approach is still the asset restructuring transactions