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The question for you to answer is how do you think the cost...

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    The question for you to answer is how do you think the cost basis of those other companies works? Research amortised cost (correct accounting definition) and how it should be applied to debts acquired deeply out of the money at acquisition and then you might find the answer to your own question. I suspect you may then find there aren't as many differences between fair value and amortised cost for these instruments as your post might imply you expect.
 
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