Translation of "Fair value bewertung" in English

Secondly, final fair value measurement of the put option for acquisition of the remaining 25% of shares in Triveni resulted in recognition of an expense of EUR 1.1m after an income of EUR 3.6m in the prior year.

Subsequently, all properties must be measured at their fair value and the annual net changes recognised in income under measurement gains/losses (recurring fair value assessment).

As Deutsche EuroShop, under the provisions of the shareholders’ agreement, exercises neither significant influence nor control over this company, the investment is measured at fair value (recurring fair value assessment) in line with the provisions of IAS 39.

The interest rate hedges are recognised at fair value (recurring fair value assessment) under “Other assets” or “Other liabilities”.

A valuation method in which appreciations or depreciations are made only in fixed amounts or percentages does not reflect the principles of a fair value measurement.

For this reason, Forbo has decided to evaluate selective asset categories at Fair Values.

Financial liabilities are designated as at fair value through profit or loss in the following instances:

By way of derogation from Article 32, Member States may permit or require in respect of all companies or any classes of company the valuation of specified categories of assets other than financial instruments at amounts determined by reference to fair value.

By way of derogation from Article 32, Member States may permit or require in respect of all companies or any classes of companies the valuation of specified categories of assets other than financial instruments at amounts determined by reference to fair value.

KBC submits that according to IFRS accounting rules, both the guaranteed CDO portfolio and the guarantee must be measured at fair value.

For example, there is as yet no international agreement on whether a company should be required to fair value its own debt or whether such fair value should take account of the company's own credit risk.

For example, there is as yet no international agreement on whether a company should be required to fair value its own debt or whether such fair value should take account of the company's own credit risk.

Where a Member State permits or requires that a company values financial instruments at fair value (even if only for trading instruments), all derivative financial instruments must be valued in the balance sheet at fair value.

The purpose of Article 42a is to introduce a requirement for Member States to permit or require all or some classes of companies to value at fair value all financial instruments, including derivative financial instruments, except for some items which are listed in the Article.

IAS 28 authorizes Investments Funds to record investments done in associates at fair value in accordancewith IAS 39 and variations of fair value through profit or loss.

Financial assets designated as at fair value through profit or loss are irrevocably designated as such when initially recognised.

Based on the allocation to this category, these are required to be carried at fair value instead of the usually applicable equity method.

The Group has elected to measure certain associates held by venture capital entities and investmentlinked insurance funds at fair value through profit or loss, as permitted by IAS 28 Investments in Associates and Joint Ventures.

Financial assets are primarily designated as at fair value through profit or loss in the following instances:

According to IAS 39, all financial instruments must be recognized on the Balance Sheet at their fair value at the date of acquisi-tion.