market price

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Such options are less attractive to employers because they are more likely to result in recognition of an employee compensation expense since the option's exercise price may be less than the stock's market price at the measurement date (an in the money option).
As far as I know, there never have been realistic market prices to evaluate deposits and core repurchase agreements of a community bank, either with or without the intangibles normally associated with those deposits and core repurchase agreements.
107 says some financial instruments, such as interest rate swaps and foreign-currency contracts, are "customtailored" and may require a market value estimate based on the quoted market price of a similar financial instrument, adjusted as appropriate for the effects of tailoring.
The price of the items sold is based on established catalog or market price.