{"SeasonModeName":"Easter","SeasonLanguageSelectorLabel":"Easter","SeasonEnabled":null,"SweepstakeModeName":null,"SweepstakeLanguageSelectorLabel":"Easter","SweepstakeEnabled":true,"SweepstakeID":"5","TotalNoOfGifts":"5","UniqueGifts":true,"InfoTitle":"Celebrate <em class=\"text-sweepstake\">Easter</em> with us!","InfoSubtitle":"How it works:","InfoText":"We have hidden Easter eggs on MPULSE. Find all five and qualify for our competition!","InfoTitleClose":"Search for Easter eggs now","InfoTerms":"Terms & Conditions","InfoSeasonMode":"Celebrate Easter with us on a fresh, green spring morning. 🥚🐰🌱 If you don't feel like celebrating, you can change the mode at any time here or in the main navigation.","InfoSeasonModeTrigger":"Activate Easter mode","Prize1Value":"","Prize2Value":"50 €","Prize3Value":"25 €","Prize1Description":"<span>5x Table lamp (set of two)</span>","Prize2Description":"3x METRO BOX","Prize3Description":"5x VOUCHER","GiftFoundTitle":"You've found an Easter egg!","GiftFoundThisWasText":"This was","GiftFoundText":"Discover the remaining Easter eggs on other pages or articles of MPULSE and, with a bit of luck, win great prizes!","Gift":"Easter egg","GiftFound":"found","OutOf":"of","Continue":"Continue","AllGiftsFoundTitle":"You've found all the Easter eggs!","AllGiftsFoundText":"<em class=\"text-sweepstake\">Great prizes</em> are waiting for you!","GoToForm":"Enter the sweepstake","SweepStakeInfoLink":"Details","CompetitionPageURL":"/en/sweepstake","PrivacyPage":"/en/data-privacy/conditions-of-participation-sweepstake","SweepstakePopoverTitle":"Easter Mode","Prize1Image":"/-/media/project/mag/corporate/mpulse/prize/prize-1.png?w=300&rev=dc4c7e5f-f4ad-4ac2-8c39-91a8db8f7538","Prize2Image":"","Prize3Image":"","Prize1ImageAlt":"prize-1","Prize2ImageAlt":"","Prize3ImageAlt":"","Item":null,"PageItem":null,"Rendering":null,"DataSourceItem":null,"CssClasses":null,"MessageEditHere":null,"MessageIsEmpty":null,"HeadingTag":null,"IsControlEditable":false,"IsEdit":false,"RenderingWebEditingParams":null,"Attributes":{}}

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Fair value

Fair value is the price that represents the current market valuation for an orderly business transaction on an assessment date.

Fair value is a recognised value that represents the current market valuation of assets and liabilities on a reference date. It is determined on the basis of the IFRS (International Financial Reporting Standards) accounting principles and since January 2013 has been regulated consistently across all standards in IFRS 13.

What is fair value?

Fair value describes an amount that would be received in return for the disposal of an asset or paid for the assignment of debt in an ordinary transaction conducted between market participants in a set period.

The carrying amounts and fair values for the financial year of recognised financial instruments are listed in METRO’s annual report.