EFTA Document EFTA01367081

Amendment #4 Page 652 of 868 1 r onh Fair value measurements Fair value accounting game establishes a hierarchy for nputs used in meastunng far vatue that ma:amides re use of observable rats and rninviszes the use of inobservalle inputs by reqUrirg that the most observable inputs be used when available Observable inputs are inputsthat market panicpants veal(' use in prong the asset or liability, and are based on market data otfained nom sources independeM of us Unobservable nixes reflect