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Fair value measurement is determined by the following characteristics, EXCEPT: A. Based on exit price B. Usual and customary markets for transactions C. Forced transactions

Fair value measurement is determined by the following characteristics, EXCEPT:

A. Based on exit price

B. Usual and customary markets for transactions

C. Forced transactions

D. The prices are available at measurement date

E. Market participants are available

Please choose the right answer.

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