PROBLEME AFERENTE PROCESULUI DE EVALUARE A ACTIVELOR FINANCIARE

Nadejda BORTA Academia de Studii Economice a Moldovei

Abstract

Determining the object of valuing activity is very important for every financial institution. When the subject of valuation is a company from non financial sector, then the company’s capital includes both debt and equity. The situation for a financial service firm is different. Most financial service firms, like banks, view debt as a raw material rather than a source of capital. Thus the capital of financial institutions seems to include only equity capital.