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

(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.

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.

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.

Fair is 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

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.

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

(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

(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.

The ad hoc working group also compared the proposed generic fair market value figures with the United Nations Standard Cost Manual and concluded that there were no significant differences.

18. In cases of loss or damage resulting from a single hostile action or forced abandonment, the United Nations will assume liability for each and every item of major equipment when the collective generic fair market value equals or exceeds the threshold value of 250,000.

Fair

Fair.

Fair.

Fair.

Tomorrow at the graveyard ten girls fair as fair.

In keeping with the Working Group s recommendation, reimbursements for contingent owned equipment lost as a result of hostile action have been restricted to those losses involved in a single incident in which the collective generic fair market value equals or exceeds the threshold value of 250,000 .

All value is perceived value.

Behold, thou art fair, my love, behold, thou art fair.