how would you disclose the first security regarding fair value in file that is attached and why?
consider the following as part of your support:
• The company’s determination of whether the respective markets for the instruments were active or inactive.
• The valuation techniques (market approach, income approach or both) used by the company.
• The fair value hierarchy classification of each input to the fair value measurement and how that classification impacts the fair value hierarchy classification of the entire instrument.
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