determinative

determinantti

määräävä tekijä

ratkaiseva puhekieltä An ideogram used to mark semantic categories of words in logographic scripts.
puhekieltä A member of a class of words functioning in a noun phrase to identify or distinguish a referent without describing or modifying it. Examples of determinatives include articles (a, the), demonstratives (this, those), cardinal numbers (three, fifty), and indefinite numerals (most, any, each).
determine Determining (gloss) something.
1905 January 21, Ch. Kent, opinion, New York Foundling Hospital v. Gatti, Arizona Territorial Supreme Court, as reported in, 1907, The Lawyers Reports Annotated, new series, volume 7, page 313 http://books.google.com/books?id=N6m2AAAAIAAJ&pg=PA313&dq=determinative:

This proceeding, though not presenting questions difficult of determination, or points of law that are novel, is unusual in many of its features, and is important as determinative of the disposition and welfare of a number of little children, ignorant of the contest that is being carried on in regard to them.

An entity does not automatically conclude that any observed transaction price is determinative of fair value.