English to German Bus/Financial Investment / Securities Private Equity, Prospekt

Es geht um die Bewertung der WErtpapiere im Portfolio:
the value of portfolio securities, financial instruments (including, without limitation, loans and other debt instruments) and money market instruments which are not quoted or traded on a regulated market will be appraised at a fair value at which they are expected to be resold, as determined in good faith under the direction of the AIFM.
In respect of loans and other debt instruments, this may include, where determined to be appropriate, a valuation at cost plus accrued interest and/or ***accreted original issue discount less impairments***;

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