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The value at which investments (shares / bonds) are traded on the stock exchange or other market open to the public. Usually the most recent price paid. Main markets have priority. The prices of investments not traded on the stock exchange must be estimated (precautionary principle).

Term-Nr.: 561

German: Verkehrswert (830)

Source: SFO D15 2010 m. e. E., 24.04.2010

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