fair market value

The federal Assassination Records Review Board decided in 1997 the government should take the original copy, which required it to reimburse the family for the film's fair market value.

联邦暗杀记录审查委员会（Federal Assassination Records Review Board）在1997年决定，政府应该获得影像原件，这需要以合理的市场价值赔偿给泽普鲁德家族。

There must be compensation at fair market value for any nationalisation or expropriation.

任何国有化和征用都必须以公允的市场价值进行补偿。

This paper focuses on how to set up the criteria or checklist and how fair market value is understood and used compared with the theory and practical operation in USA.

着重讨论如何设置和建立企业兼并或收购的清单和标准，并结合当今美国理论界和实际操作对公平市价的理解和运用，进而讨论兼并或收购中公平市价的确立问题。

Made in good faith, at fair market value, without deceit or fraud.

真诚制作，售以公平市价，没有欺骗或欺诈。

For assets and liabilities that are measured at fair market value, companies have to disclose the valuation techniques and inputs to valuation.

对于按照公允价值衡量的资产和负债，公司必须披露估值方法和估值所用的原始数据。

The international accounting standards board earlier published its overhaul of rules on "fair value" accounting, where assets are marked to market prices.

国际会计准则理事会（iasb）早些时候公布了以市价评估资产的“公允价值”会计规则的改革方案。

An assessor must know the extent to which each element of the bundle of rights a property owner possesses in order to estimate the fair market value of the property.

一个长期争议的话题就是在银行业应当在何种程度上采用以实时市场信息为资产定价的公允价值会计。

Fair value or us fair market value

公平价或美国的公平市场价

To illustrate, assume that Solarwind company has a book value of$ 2.solarwind company trades in this old truck on a new one with a fair market value of$ 10.

举例来说，假设太阳风公司有一辆账面净值是2美元的卡车。太阳风公司将这辆旧卡车置换了一辆市价为10美元的新车。

Financial assets like cash and short-term investments are reported at fair market value on the balance sheet, rather than at their original cost.

在资产负债表中，现金和短期投资等金融性资产的价值是公允价值，而非初始成本。

Under IRS rules, in order for the proceeds to retain tax-exempt status, they must be reinvested at fair market value.

根据美国国税局的规定，为使发债所得资金保持免税地位，这些资金必须以公允市场价值进行再投资。

This part stresses to analyze such factors relation to fair value as market value of share, minority discounts and marketability discounts and interest of share.

文章着重分析了公平价格的一些相关因素&股票市场价格、少数股东折扣和市场性折扣以及利息对公平价格内涵的影响。

Income approach to fair market value

求得市场公平价格的收益法

Suggestion: The sale price shall be the fair market value confirmed by the appraiser.

建议: 卖出价款为由评估人确定的公平市场价值.

The fair market value of the property shot up.

这处房产的公平市价增长迅速。

A US District Court judge has ruled that the fee paid by Warner Bros studio bosses to DC Comics to use the character in films and TV shows such as Smallville was at fair market value.

一位联邦地区法院的法官裁定，华纳兄弟电影公司就电影和电视节目中使用超人形象，比如《超人前传》，而向DC漫画公司支付的费用为公平市值。

Treasury said banks would be allowed to buy back the warrants at "fair market value", but the issue is controversial because the securities are difficult to value and banks are anxious not to overpay.

美国财政部表示，银行将被允许以“公平的市场价值”回购这些认股权证，但这个问题存在争议，因为这些证券的价值难以估计，银行热切期望不要多付。

Mr. Low said the transactions were done at fair market value.

刘特佐表示，这笔交易以公平市价成交。

The purchase price for such Shares shall be the fair market value of such Shares as determined by the Corporation's auditors, such determination to be conclusive and binding for such purpose.

上述股票的购买价格是由公司审计师确定的股票的公平市价，审计师确定的市场价格应当具有最终决定性和约束力。

Evaluating corporations is designed to analyze and measure the fair market value of enterprises and provide relevant information to help investors and managers to improve decision-making.

企业价值评估的目的是分析和衡量企业的公平市场价值并提供有关信息，以帮助投资人和管理者改善决策。

So market price is the most consistent with fair value definition.

市场价格是最符合公允价值定义的.

What happens if the fair market value of the assets of an acquired company is less than the purchase price of the company?

如果被收购公司的公平市价低于对该公司的收购价格，会出现什么情况？

The overall samples showed accounting conservatism in 2007 also did not existed, but firms whose earning was positive had accounting conservatism, due to the up forward stock market and fair value is used.

2007年整体样本的回归结果显示上市公司会计信息并不存在稳健性，而2007年盈利公司样本稳健性系数却显著为正，进一步分析为稳健性假象，这与2007年整体股市向好与公允价值的引入有关。

Interestingly, on remand, the trial judge calculated that the amount of the decline in fair market value for one of the parcels was$ 140000 and then added a "kicker" of$ 35000 to arrive at the damage award.

有趣的是，审判法官计算出来，一宗货物的公平市场价下跌14万美元，就会给“挑刺人”增加3.5万美元的损失赔偿费。

Fair value is not equal to the fair market value, but it is the most objective and most convenient source. Therefore, as to the fair value measurement, the dynamic market and improvement of the theory is important too.

对于采用公允价值计量来说，活跃的市场与完善的理论同样重要。

Assume that two similar restaurants are offered for sale, and that the normal return on the fair market value of the net identifiable assets of restaurants of this type is 15% a year.

假设两家类似的餐馆出售，这类餐馆可确认净资产公平市价的一般回报率是每年15%。

Companies holding investments must also periodically report fair value-more challenging a volatile and illiquid market.

在波动加剧和流动性减弱的市场环境中,公司对所持投资的定期公允价值计量也比以往更具挑战性.

The cost principle is based on the assumption that cost is equal to fair market value at the date of acquisition and subsequent changes are not relevant to it.

成本原则假设成本等于资产购置时的公平市价，因此，取得以后市价的变动对成本全无影响。

The most common way of establishing fair market value is through a competitive bidding process.

最常见的建立公允市场价值的方法是通过竞争性投标程序。