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 -Paragraph 32
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 -Name Statement of Financial Accounting Standard (FAS)
 -Number 157
 -Paragraph 32
 -Subparagraph c(1)

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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 157
 -Paragraph 32
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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 157
 -Paragraph 32
 -Subparagraph c

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