〝公平價值〞一詞的意思?

The fair value used in financial statement means the estimated value of all assets and liabilities of a company in a fair market realizable value not at arm’s length after discounting for the costs related thereof. Adjustments will then be made in the financial statement to the fair value if there is a difference of the cost and the fair market value. In the futures market, fair value is the equilibrium price for a futures contract. This is equal to the spot price after taking into account the compounded interest (and dividends lost because the investor owns the futures contract rather than the physical stocks) over a certain period of time.

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