Liability held as an asset  LO3, 4 On 1 January 2019, Kangaroo Ltd issues at par $2 million BBB‐rated exchange‐traded 5‐year fixed rate debt securities with an annual coupon interest rate of 10%. On 31 December 2019, investments in the debt securities are trading as an asset in an active market at $929 per $1000 of par value after payment of accrued interest. Kangaroo Ltd uses the quoted price of the asset in an active market as its initial input into the fair value measurement of the debt securities liability. Required Determine the fair value of the debt securities at 31 December 2019. What other factors may need to be included when determining the fair value of the liability?