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

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.

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.

The charge on Thursday caused the market value of Tesla evaporate about 7 billion. The market value of this company was 45.2 billion, lower than 47.5 billion of General Motors.

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

When the price only is subject to ERA, it is usually required that the value of each bid has to be necessarily lower than the value of the last bid registered by the system.

Following this approach, the country offers to exchange old bonds for new bonds with a lower face value and or lower interest payments and longer maturities. If most investors accept this offer, the restructuring occurs successfully.

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 initial value released on Monday showed that the amount of exports in September was 50.6 billion, lower than 51.2 billion in August.

(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.

2 Assets value entrusted by customer in single transaction is lower than minimum level prescribed by the securities regulatory agency under the State Council

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

(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.

Government revenues depend on the value of domestic output, not only consumption. Though lower oil prices depress consumer prices, they should boost production and overall GDP.

In addition, since that time, health care costs have skyrocketed. Furthermore, the value of the dollar in 2005 is far lower than it was in 1993.

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.

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.

Governments can offer a menu of new bonds worth some fraction of the value of their existing obligations. Bondholders can be given a choice between par bonds with a face value equal to their existing bonds but a longer maturity and lower interest rate, and discount bonds with a shorter maturity and higher interest rate but a face value that is a fraction of existing bonds face value.

Kazakhstan indicated that a lower nitrogen content of fodder would diminish the nutritional value of their livestock, and Armenia expected a 30 per cent reduction in the number of cattle.

Sometimes, debt service payments are rescheduled and perhaps stretched out over a longer period, thus giving the debtor country time to regain its ability to pay. Sometimes, creditors agree to exchange the old bonds for new ones, which have either a lower face value or lower interest payments.

(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

After several difficult years, the country managed to negotiate an exchange of outstanding bonds for bonds with a considerably lower face value. About 93 of creditors accepted the exchange and received new bonds with a face value that was about one quarter of that of the old bonds.

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.

16 That is, the expert review team believes that the likely true value of the emissions or removals from a source sink for a year of the commitment period is higher or much lower than the adjusted estimate generated, or the true value of the emissions from a source in the base year is lower or much higher than the adjusted estimate generated, taking into account any guidance from lead reviewers on this matter.

Lower the mask, dear dentist, lower the mask.

(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.