date of value valuation date 中文意思是什麼
date of value valuation date
解釋
估價時點-
The issue price of units of a constituent fund on a valuation date will be calculated by reference to the net asset value per unit of that constituent fund as at the close of business on that valuation date
而單位的發行價格將參照該成分基金的每一基金單位，于該估值日收市時的資產凈值計算。 -
Why is the rateable value not linked directly to the actual rent ? in assessing the rateable value, the rvd has to take into account open - market rents agreed at or around the valuation reference date for similar properties in the locality, with due adjustments to reflect any differences in size, location, facilities, standards of finish and management
估價署在評估應課差餉租值時，須要考慮區內同類物業于估價日期（即10月1日）或接近該日，在公開市場由業主與租客雙方議定的租金，再根據物業的面積、位置、設施、完工質素及管理水平的差異加以調算。 -
Since the rateable value is based on the rent at which a property might reasonably be expected to be let on the valuation reference date assuming that it is vacant, this value is the same irrespective of whether the property is occupied by the owner or let to a tenant
由於物業的應課差餉租值，是假設物業在估價日期空置出租時可取得的合理年租，因此無論物業由誰人使用租用，差餉估值一概相同。 -
Rates are charged at a percentage of the rateable value, which is the estimated annual rental value of a property at a designated valuation reference date, assuming that the property was then vacant and to let. for the current financial year 2004 - 2005, the rates percentage charge is 5 %. the
差餉是就房產物業徵收的稅項，是按照物業的應課差餉租值再乘以一個百分率徵收的，該租值是假設物業在指定的估價依據日期空置出租時，估計可取得的合理年租而計算。 -
The rateable value of a property is an estimate of its open market annual rental value at a designated valuation reference date made on the assumption that the property was then vacant and available to let. the valuation reference date for assessing rateable values each year effective from april 1 is october 1 of the preceding year
簡單來說，應課差餉租值就是假設物業於一個指定日期在公開市場空置出租時，估計可以收取的年租。每個年度（由4月1日起）的應課差餉租值，是根據前一年10月1日的市值租金水平而評定的。
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