Some assets can be inherently difficult to value based on market prices, for example some OTC derivatives which are thinly traded.
Is féidir é a bheith deacair ó nádúr roinnt sócmhainní a luacháil bunaithe ar phraghsanna an mhargaidh, mar shampla roinnt díorthach thar an gcuntar a thrádáiltear go tearc.