市值指某項物業經適當市場推廣後，自願買方與自願賣方雙方均在知情、審慎及並無強迫的情況下行事，於估值日基於各自獨立利益需進行交易而應達致的估計金額。

Market Value is intended to mean the estimated amount for which an asset or liability should exchange on the valuation date between a willing buyer and a willing seller in an arm’s-length transaction after proper marketing and where the parties had each acted knowledgeably, prudently and without compulsion. [The HKIS Valuation Standards (2020 Edition) ]

晉高測量師行提供的物業估價報告Property Valuation Report, 反映物業於估值日期當日的市值。