The quoted prices in the active market refer to the prices, which are easily available from the stock exchanges, brokers, industry associations, pricing service institutions and etc. at a fixed term, and which represent the prices at which actually occurred market transactions are made under fair conditions.

d) Price of the transaction (value)

Related parties include

(2) The transaction price or the price range

The calculation formula of the aforesaid average trading price is the average trading price of the company s stocks over the 20 trading days prior to the day of the public announcement total trading amount of the company s stocks over the 20 trading days prior to the day of the public announcement total trading volume of the company s stocks over the 20 trading days prior to the day of the public announcement.

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

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 Before the CSRC makes the approval decision, the listed company makes changes to the dealing party, the transaction assets and the transaction price, constituting major adjustment to the original reorganization scheme

Price fixing, boycotts, market allocations and refusals to deal are among the practices that such measures should target.

(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.

(3)Where there is no available offer or charge for a financial asset or financial liability, but there is no any significant change to the economic environment after the latest transaction day, the enterprise shall adopt the market quoted price of the latest transaction to determine the fair value of the said financial asset or financial liability.

Scheduled transactions

Scheduled Transactions

Another difficulty with using undifferentiated precious metals for exchange was that some trust or expertise was required to assure people that the metal was pure. The same problem occurred with other commodities that people tried to use for exchange, such as gems or shells their value was too uncertain.

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(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.

This tendency to compare to the past is causing people to pass up the better deal. In other words, a good deal that used to be a great deal is not nearly as good as an awful deal that was once a horrible deal.

This process is determined by rules of supply and demand, price, investment and financial transaction liberalization.

There is a need to better define the nature of the service that we are trying to measure with turnovers and prices.

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The transactions stipulated in part 3 of this Article are not considered as suspicious.

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.

(c) Information exchange, joint marketing and trade promotion improve the bargaining position of producers and traders.

Where there is little difference between the current value of the short term accounts receivable and accounts payable whose interest rate has not been indicated and the actual transaction price, it may be measured at the actual transaction price.

Other typical disclosures include the identity of the bidder, past contacts, transactions and agreements between the merging entities (or acquirer and target, as the case may be), a discussion of the consequences of the control transaction for the shareholders of the companies involved, as well as disclosure of the financial situation of the bidder and its source of funds for the control 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.

Where there is any significant change to the economic environment after the latest transaction day, the enterprise concerned shall adjust its market quoted price of the latest transaction by referring to the available prices or interest rates of similar financial assets or financial liabilities so as to determine the fair value of the said financial asset or financial liability.

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6. Differences between the valuation of the currencies when entered into the accounts and when actual transactions are completed are accounted for as gains or losses on exchange transactions.

Online exchanges demonstrate several of these capabilities simultaneously, directly linking suppliers and buyers and increasing the efficiency of pricing and individual transactions.

Decision 16 CP.10 renamed the independent transaction log as the international transaction log .

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(i) Prohibition on designation as primary dealer.

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