Translation of "fair value" into German

beizulegender Zeitwert, Fair Value, Marktwert are the top translations of "fair value" into German.

fair value noun

A rational, unbiased estimate of the potential market price of goods, services, or assets, taking into account both objective factors (such as production and distributions costs) and subjective factors (such as risks and supply vs. demand). [..]

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English-German dictionary

  • beizulegender Zeitwert

    noun masculine

    Financial liabilities categorised at fair value through surplus or deficit include derivatives when their fair value is negative.

    Zu den erfolgswirksam zum beizulegenden Zeitwert erfassten finanziellen Verbindlichkeiten zählen auch Derivate, sofern ihr beizulegender Zeitwert negativ ist.

  • Fair Value

    Derivatives are recorded at fair value and carried as assets when their fair value is positive and as liabilities when their fair value is negative.

    Ist der Fair Value eines Derivats positiv, wird es zum Fair Value als Aktivposten ausgewiesen, ist er negativ, wird es als Passivposten ausgewiesen.

  • Marktwert

    noun

    In the case of marketable securities fair value is market value.

    Im Falle von marktfähigen Wertpapieren ist der beizulegende Zeitwert gleich dem Marktwert.

  • Less frequent translations

    • Zeitwert
    • fairer Wert

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