fair value

Defined in Article 1, Commission Delegated Regulation (EU) 2018/345

Definitions over time (1)

1. 29/03/2018 – today applies on 12/11/2026 Article 1, Commission Delegated Regulation (EU) 2018/345 Scope: Whole act

   For the purpose of this Regulation the following definitions shall apply:

   ‘fair value’ means the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the valuation date, as defined in the relevant accounting framework.

Used in (4 places in 2 provisions on 12/11/2026)

Commission Delegated Regulation (EU) 2018/345 (4 in 2)

Article 1 · Article 8³