English to Swedish Bus/Financial Accounting annual repor

I got problems with this term, I find it is either "verkligt värde" or "teoretiskt värde", but can also think of other alternatives.
It occurs a lot, some examples are:
"Financial assets at fair value through profit or loss - total"
"The Group and Bank buy derivatives (interest rate swaps) to economicaly hedge the risk of debt securities fair value."
"The key change is that an entity will be required to present the effects of changes in own credit risk of financial liabilities designated at fair value through profit or loss in other comprehensive income."
It seems like generally "verkligt värde" seems to be the most common when I search on the net, but as it is used in the annual report, if I get it right, it is not an established value, but rather an estimated value, which in that case "teoretiskt" would be more accurate, but feels very clumsy.
So what would be best, "verkligt", "teoretiskt", "uppskattat", "bedömt" or something else?
And why?