This paper discusses two problems: the market environment in which fair value is applied and the basic reason why it is difficult to apply fair value.
本文论述了公允价值运用的市场环境以及公允价值运用难的根源两个问题。
Fair value, also called fair price is a concept used in accounting and economics, defined as a rational and unbiased estimate of the potential market price of a good, service, or asset.
公允价值，又称公平价格，这一理念被应用于会计和经济学中。其定义是对某一种商品，某一项服务或某一宗资产潜在市场价格的一种理性的，不加偏见的预判。
Current Fair Market Value is determined solely by NGC as described in each of the listed remedies and the "Fair Market Value" paragraph that follows.
当前的公允市场价格将按照每一种下述的补救措施以及下文公允市场价格章节的规定由NGC单独决定。
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