Starting from 2022, your company has decided to adopt fair value measurement on certain types of the assets and liabilities. As part of the finance team, you have been asked to assist the management in determining the fair value of the following assets: Investment in form of shares in Maxis Bhd ii. Investment in form of shares in Jasmine Sdn Bhd, for which the valuation uses earnings multiple from Rosa Bhd, a similar listed competitor, together with variety unobservable inputs. iii. Investment property in Rimbayu in which the property is valued using observable prices for similar properties with adjustment for its location and conditions