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【单选题】
某上市公司目前正与一家风险投资公司谈判并购事宜．并以其他法人股权为质押向银行申请质押贷款，下面是按不同形式确定的法人股权价值．则银行应确定质押品的公允价值为（ ）。
A.
公司最近一期经审计的财务报告中标明法人股权的价值为500万元
B.
以2012年5月至2013年5月的财务报表为基础。测算公司未来现金流得到的质押品现值为450万元
C.
公司与并购方谈判质押品价格为470万元
D.
公司向银行提交的价格为550万元
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