Instead, it shall employ a more fair transaction price or the value appraisal result to determine the fair value.

Chapter VII Determination of the Fair Value

Article 52Where there is no active market for a financial instrument, the enterprise concerned shall adopt value appraisal techniques to determine its fair value.

(8)Where the fair value of the equity instrument investment drops significantly or not contemporarily

They were recorded in the accounts, at fair market value, when the goods or services were received.

Where necessary, amounts are estimated locally based on a fair commercial value in an arms length transaction.

The result obtained by adopting value appraisal techniques shall be able to reflect the transaction prices that may be adopted in fair dealings on the value appraisal day.

Article 50The fair value refers to the amount, at which both parties to a transaction who are familiar with the condition exchange their assets or clear off their debts under fair conditions.

Where the enterprise has adequate evidences to prove that the market quoted price of the latest transaction is not a fair value, it shall make appropriate adjustment to the market quoted price of the latest transaction so as to determine the fair value of the said financial asset or financial liability.

For example, in some cases, financial reporting measurement requirements call for the valuation of certain assets on a fair value basis.

(1)Where there is a very small range for the variation of the reasonable fair value estimate of the said financial instrument

We agree with the General Assembly President's assessment that only the work we do over the next few months will allow us a final assessment of the value of the outcome document.

The equity investment instruments, for which there is no quoted price in the active market and whose fair value cannot be reliably measured, shall not be designated as a financial asset which is measured at its fair value and of which the variation is recorded into the profits and losses of the current period.

(1)The profits and losses, arising from the change in the fair value of the financial asset or financial liability which is measured at its fair value and of which the variation is recorded into the profits and losses of the current period, shall be recorded into the profits and losses of the current period

According to International Accounting Standard 18, contributions in kind should be valued at fair market value, and the valuation method should be disclosed.

At work, there is a fair concept of value among men and women that of competence (see Paiva Netto, Reflections and Thoughts, 1987).

The fair value of a deposit at notice shall not be lower than the current value of the payable amount as of the first day it becomes drawable upon the request of the depositor for draw.

A comprehensive review is also needed in order to reach agreement on a scale of assessment structure that is more equitable and fair.

(13) As regards tradable financial liabilities, it is required to separately list the beginning of period and end of period fair value of offered tradable bonds, financial liabilities which are specified to be measured on fair value and whose fluctuations are included in the current profits and losses, derivative financial liabilities and other tradable financial liabilities.

To most Bolivians, what is at stake is a matter of fairness Should foreign oil and gas companies get a fair return on their capital, or a supernormal return? Should Bolivia be paid a fair value for its resources?

To determine the fair value of a financial asset, an enterprise shall choose those value appraisal techniques which are generally acknowledged by market participants and have been proved as reliable by past actual transaction prices of the market

The assessment of the value shall normally be based on reliable statistical evidence on the prices normally paid for comparable pieces of land.

(4) As regards tradable financial assets, it is required to separately list the beginning of period and end of period fair value of tradable bond investment, tradable equity instrument investment, financial assets which are specified to be measured on fair value and whose fluctuations are included in the current profits and losses, derivative financial assets and other tradable financial assets.

(2)Where an enterprise holds the assets or liabilities that can be used to counteract the market risks, it may adopt the middle price of the market to determine the fair value of the positions that can counteract the risks of the market meanwhile, the offer or charge shall be the basis for determining the fair value of net exposure.

However, while for certain assets deep markets might exist and fair value could be obtained with reasonable objectivity, that might not be the case for others.

In case the Company has intention to dispose fixed assets, it shall give a description on the name, book value and fair value of the fixed assets to be disposed, the estimated disposal expenses and the planned disposal time, etc.

Article 36As for the financial assets and financial liabilities, which, according to the present Accounting Standards, shall be measured at their fair values, but of which the prior fair values cannot be measured reliably, the enterprise shall measure them at their fair values when their fair values can be reliably measured, and the gap between the relevant carrying amount and the fair value shall be dealt with according to Article 38 of the present Accounting Standards herein.

During the lootings, almost anything of value is fair game and includes clothing, cash from foreign exchange currency businesses, drugs from pharmacies, mobile phones and powdered milk.

(c) To revise and update the scientific priorities for NEO hazard assessment mission concepts entirely in terms of their value in reducing the risk of impact by NEOs and not by the value of the results to pure science

The Working Group also recommends that a threshold value be established for the special cases in which the generic fair market value of an item, or a set of items, is higher than 500 and its life expectancy is greater than one year.

(24) As regards proceeds from disturbance of fair value, it is required to list the amount of such proceeds at current period and last period according to their sources.

e. A preliminary assessment of the likely economic, social, cultural and environmental impact, including potential risks and fair and equitable benefit sharing in a context that respects the precautionary principle

We share the Secretary General's positive assessment of the concept of quick wins as being capable of bringing added value to our efforts in fighting poverty and hunger.

(iii) deems it appropriate to transfer surplus property from one office or programme for use in another and determines the fair market value at which the transfer(s) shall be effected

There are three compelling reasons to ban such drugs assuring all athletes that the competition is fair preserving the integrity of the athlete and safeguarding what gives sport its meaning and value.

The 2005 World Summit Outcome provides a fair assessment of the threats and challenges facing us in the areas of peace, security, development and human rights and rightly emphasizes their interconnected nature.

(4)The fair value of a combination of financial instruments shall be determined according to both the number of the single financial instruments within the combination and the unit quoted price of the market.

Article 53As for the financial assets initially obtained or produced at source and the financial liabilities assumed, the fair value thereof shall be determined on the basis of the transaction price of the market.

All value is perceived value.

Article 38The profits and losses arising from the change in the fair value of a financial asset or financial liability shall be dealt with according to the following provisions, unless it is related to hedging

The value appraisal techniques mainly include the prices adopted by the parties, who are familiar with the condition, in the latest market transaction upon their own free will, the current fair value obtained by referring to other financial instruments of the same essential nature, the cash flow capitalization method and the option pricing model, etc.

In order to create value consistently within domestic and international markets, China must ensure that competition is fair, transparent, and subject to the rule of law. China s leaders know that private small and medium size enterprises with fair market access would be a far more reliable source of innovation and jobs than are large state owned monopolies.

It's not fair for me it's not fair for my country.

value is the value to be inserted.

(5) As regards available for sale financial assets, it is required to separately list the beginning and ending fair value of available for sale bonds, available for sale equity instruments and other available for sale financial assets.