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EFTA01118864Set 9

46p21,591w

Statements December 31, 2011 4. Fair Value Measurements and Disclosures In accordance with FASB ASC 820-10, Fair Value Measurements and Disclosures, the Partnership discloses the fair value ... valuation (level 3 measurements). The three levels of the fair value hierarchy under FASB ASC 820-10 arc as follows: Level I - Financial assets and liabilities whose values reflect unadjusted ... limited to, active exchange-traded equity securities and certain government securities. Pursuant to FASB ASC 820-10, the Partnership is not permitted to adjust the quoted price for such instruments

https://www.justice.gov/epstein/files/DataSet%209/EFTA01118864.pdf

EFTA00284269Set 9

2010-12-3130p11,194w

investment company, the Fund records its investments at fair value in accordance with FASB ASC 820, which establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used ... inputs (Level 3 measurements). The three levels of the fair value hierarchy under FASB ASC 820 are as follows: Level 1- price quotes (unadjusted) for identical assets or liabilities that

https://www.justice.gov/epstein/files/DataSet%209/EFTA00284269.pdf

EFTA00810312Set 9

2018-12-3121p6,558w

Partnership follows the guidance in the Fair Value Measurements and Disclosures Topic of FASB ASC 820. Under this guidance, fair value is defined as the price that would be received

https://www.justice.gov/epstein/files/DataSet%209/EFTA00810312.pdf

EFTA01097561Set 9

2008-12-3145p16,499w

Fund's consolidated financial statements. In September 2009, the Board issued FASB ASC 820-10, Fair Value Measurements and Disclosures, for estimating the fair value of investments in investment companies

https://www.justice.gov/epstein/files/DataSet%209/EFTA01097561.pdf

EFTA01377795Set 10

2017-12-311p821w

statements. F-18 Table of Content% NOTE 2—FAIR VALUE OF FINANCIAL INSTRUMENTS FASB ASC 820, Fair Value Measurements, provides a consistent framework to define, measure, and disclose the fair

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01377795.pdf

EFTA01366409Set 10

1p593w

Company's assets and liabilities, which qualify as financial instruments under FASB ASC 820, "Fair Value Measurements and Disclosures." approximates the carrying amounts represented in the balance sheet. Use ofEstimates

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01366409.pdf