另一方面，相比现在，当初基准日评估的资产存在高估。

On the other hand, compared to now, when the benchmark date assessment of the existence of overvalued assets.

在满足评估目的的前提下，评估基准日应尽可能选择在勘估日期附近。

Prerequisite to serving valuation purposes, valuation date should be as near to the date of fieldwork as possible.

资产的价格随时间的变化而变化，不同的评估基准日将产生不同的评估结果。

Prices of assets vary along with time. Same assets have different appraisal values at different dates.