TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Some general rules should be followed in providing values for assets. Generally, the assets should be valued at their fair market value, that is the value that would be paid by a willing buyer to a willing seller at the present time and in its present condition.  3, record 1, English, - value%20of%20assets

Record number: 1, Textual support number: 2 CONT

Revenue is the assets value that the private individual obtains under any legal title and in any form, from another party. Assets value is particularly: (money, commercial vouchers, things, securities services used and marketable rights or rights that otherwise bear some value ...)  4, record 1, English, - value%20of%20assets

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Rejection of the hypothesis of speculative efficiency is actually the rejection of a joint hypothesis of :(i) market efficiency;(ii) no risk premiums; and(iii) zero transactions costs. In our tests, we replace condition(ii) with the more general condition of a constant risk premium.  1, record 2, English, - constant%20risk%20premium

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Le rejet de l'hypothèse de l'efficience spéculative est en fait le rejet des hypothèses conjointes : i) de l'efficience du marché; ii) de l'absence de primes de risque et iii) d'un coût de transaction égal à zéro. Dans nos tests, nous avons remplacé l'hypothèse ii) par une hypothèse plus générale, soit celle d'une prime de risque constante.  1, record 2, French, - prime%20de%20risque%20constante

Record 2,  Textual support,  Spanish