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

Some estimates put the value of this industry at 250 million dollars.

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

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

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.

According to Chinese investors' estimates, the total value of the project is expected to be 3 billion roubles.

According to latest estimates, buildable land has increased in value since the war by approximately 120 billion lire.

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.

According to the estimates based on the conducted researches, this ratio is now back to its pre war extremely unfavorable value.

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

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.

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

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 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

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.

Estimates suggest that the operating costs at enterprise level alone are in the order of 2 10 per cent of the value of exported produce.

Fair is fair.

Estimates are based on the amount of labor and capital available for production and an assessment of their joint productivity. And, because estimates differ, depending on the data and methods used, the concept is clear whereas its value is imprecise.

(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

10. Contributions in kind are recorded at the fair market value of the goods and services to UNHCR at the time the pledge is made.

Item Initial estimates(a) Revised estimates

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.

After dinner. Fair is fair.

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.

(d) Confirm that in claims involving losses due to hostile action or forced abandonment, the basis for reimbursement for an item of equipment will be the lesser of the generic fair market value or the residual value of the equipment lost

The choice of adjustment methods and application of inventory parameters relevant to the calculation of adjustments should result in conservative estimates, in that emission estimates for the base year are not overestimated, and that emission estimates for a year of the commitment period are not underestimated relative to the likely true value of the emissions of the Party concerned.

(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.

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.

Significant damage could be interpreted to mean damage wherein repairs amount to 10 per cent or more of the generic fair market value of the equipment item.

It isn't fair! It isn't fair!

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.

(c) In the retroactive reimbursement in hostile action cases with losses of major equipment exceeding the threshold of 250,000, the amount to be reimbursed should be limited to the lower of generic fair market value or the depreciated market value of the asset.

(b) Such maximum amount calculated as a percentage of the generic fair market value of contingent owned equipment held by the troop contributing country in the mission area

Estimates.

ESTIMATES

ESTIMATES