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January 20, 2023

The observable inputs as part of the IRS 13 Valuation Model that reflect quoted prices for identical assets or liabilities in active markets are considered • highly subjective an

The observable inputs as part of the IRS 13 Valuation Model that reflect quoted prices for identical assets or liabilities in active markets are considered
• highly subjective and must be disclosed.
• to produce the best quality fair value measuremen.
• ineffective and of little value.
• lack objectivity and should only be used if level 2 and 3 information is not available.

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