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Примери от интернет (не са проверени от PONS редакцията)

[...]
Die übrigen Vermögensgegenstände einschließlich der Optionsgeschäfte wurden zu Anschaffungskosten bzw. zum niedrigeren beizulegenden Wert bilanziert .
[...]
www.berenberg.de
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Other assets, including purchased options, are recognised at the lower of acquisi- tion cost or fair value.
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[...]
Das strenge Niederstwertprinzip fordert für Vermögensgegenstände des Umlaufvermögens die Abwertung auf den niedrigeren Wert , der sich aus einem Börsen- oder Marktpreis ergibt , oder auf den niedrigeren beizulegenden Wert ( Â § 253 Abs. 3 HGB ) .
[...]
de.mimi.hu
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The strict lower Calls for assets sgegenstände of current assets s down to the lower value of n from a stock exchange or market resulting award, or to the lower fair value (§ 253 para.3 HGB).
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[...]
Im Vorfeld wurde der niedrigere Wert aus Buchwert und beizulegendem Zeitwert abzüglich Veräußerungskosten angesetzt . Es wurde eine außerplanmäßige Abschreibung in Höhe von 38 Mio € vorgenommen .
[...]
www.investor.bayer.de
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The lower of the carrying amount and the fair value less costs to sell was initially recognized along with an impairment loss of €38 million.
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