translate English to French: Fair value is the amount of the consideration that would be agreed upon in an arm's length transaction between knowledgeable, willing parties who are under no compulsion to act. Fair value for investments in pooled funds is based on unit values, which reflect the quoted market prices of the underlying securities.
Les cotisations à recevoir à l'égard des choix effectués pour les services passés sont comptabilisées à leur valeur actualisée nette estimative, qui correspond approximativement à leur juste valeur. c) Constatation des revenus :