Examples of using Fair value cannot in English and their translations into French
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Colloquial
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Official
Only equity instruments whose fair value could not be reliably measured were measured at cost.
Unquoted shares whose fair value could not be determined using observable inputs
are measured at fair value or at cost if their fair values cannot be estimated reliably.
the Group establishes fair value by using valuation techniques unless it concerns equity instruments that do not have a quoted price in an active market and for which the fair value can not be measured reliably.
AFS equity instruments whose fair value could not be reliably measured.
Securities that are not traded on an active market, for which fair value cannot be reliably estimated,
Where fair value cannot be reliably measured,
If the fair value cannot be reasonably determined, the amount of the transaction is recorded at a nominal value. .
Only equity instruments whose fair value cannot be reliably measured are measured at cost.
Investments in stocks where a fair value cannot be measured reliably are classified as available-for-sale and carried at cost.
What if the fair market value cannot be determined?
at a nominal value when fair market value cannot be reasonably determined.
Investments in shares where a fair value cannot be measured reliably are classified as available for sale and carried at cost.
Investments in equity instruments where a fair value cannot be measured reliably are classified as available-for-sale and carried at cost.
When fair value cannot be derived from active markets,
If there is no quoted market price in an active market and fair value cannot be readily determined, available-for-sale investments are carried at cost.
In cases where fair value cannot be reliably determined,
If the fair value cannot be determined from a practical point of view,
Impairment losses on financial assets carried at cost because their fair value cannot be reliably measured are never reversed.
As a general rule, shares not quoted on stock exchanges are recorded at cost since their fair value cannot be reliably determined.