A company relies on quoted market prices to determine the fair value of investments securities reported in its balance sheet, rather than employing valuation consultants for this purpose.

Provide the letter corresponding to the SINGLE, PRIMARY assumption, principle, or qualitative characteristic that corresponds with the above statement

A. Periodicity assumption

B. Monetary unit assumption

C. Going concern assumption

D. Economic entity assumption

E. Full disclosure principle

F. Revenue recognition principle

G. Historical cost principle

H. Matching principle

I. Representational faithfulness

J. Comparability (incl. Consistency)

K. Relevance

L. Materiality

M. Conservatism