Hello, I need help with this:

Mr. A bought the following bond in Apr 18:

$17m hold in $100m bond issued by a North American gas storage company.

The bond has a 4% fixed coupon and matures in Dec 23.

The bond was purchased at 97c to result in an initial yield to maturity of 5.3%.

The bond is illiquid and accordingly the Comparable Bond Approach will be utilised to fair value the position as at 30th September 2020. The available comparable bonds are:

Comparator	Sector	Region	Currency	Coupon	Yield	Maturity
1	Healthcare	USA	USD	2.0%	5.1%	Dec-22
2	Energy	UK	GBP	4.0%	4.9%	Jun-21
3	Energy	Canada	USD	8.0%	3.8%	Dec-25
4	Energy	USA	USD	0.0%	1.2%	Dec-20
5	Healthcare	USA	EUR	3.0%	5.2%	Dec-21
6	Energy	Canada	USD	7.0%	10.5%	Aug-22
7	Energy	USA	USD	0.0%	5.6%	Dec-30

1. What are the points of differences between the comparable bond(s) and the position being valued? How would you review these differences?