The valuation of assets to be encumbered is an issue that any prudent grantor and secured creditor have to address irrespective of the type of asset to be encumbered.
40. 拟用作担保的资产的估值是任何谨慎行事的设保人和有担保债权人不论拟用作担保的资产的类型如何而都应加以处理的一个问题。