EFTA Document EFTA01367060

Amendment #4 Page 631 of 868 Nth. .:f between market participants at the measurement date. YVnen determinng the far value measurements for assets and liabilites required to be recorded at their fair values, rrenagement conaders the pnno pal or most advantageous market n vitae, it would transact and consder asamptons that market participants would use when pricing as assets or kablities, etch as nherent risk transfer restrictions and risk cf non-niformance ASC 820 estatilsfes a far value hi