英语翻译Fair value hierarchyLevel 1 Quoted prices in active mark

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英语翻译
Fair value hierarchy
Level 1 Quoted prices in active markets for
identical assets and liabilities.Level 1
inputs must be used without adjustment
whenever available.
Level 2 Inputs not included within Level 1 that
are observable for the asset or liability,
either directly or indirectly.
Level 3 Unobservable inputs,including the
entity’s own data,which are adjusted if
necessary to refl ect market participants’
assumptions.

Fair value hierarchy
公允价值分级
Level 1
第一等级
Quoted prices in active markets for identical assets and liabilities.
活跃市场中相同资产与负债的报价.
Level 1 inputs must be used without adjustment whenever available.
在可以获得的情况下,应使用第一等级输入值（未经调整）.
Level 2
第二等级
Inputs not included within Level 1 that are observable for the asset or liability,either directly or indirectly.
第一等级之外的可直接或间接观察的资产或负债输入值.
Level 3
第三等级
Unobservable inputs,including the entity’s own data,which are adjusted if necessary to reflect market participants’assumptions.
不可观察的输入值,包括在必要时可调整用于反映市场参与者假设的实体自身数据.

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