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The assumptions that market participants would use when pricing the asset or liability, including assumptions about risk, such as the following:

  1. the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model); and
  2. the risk inherent in the inputs to the valuation technique.

Inputs may be observable or unobservable.

AND another IFRS (IAS 2?)

The resources used to produce the goods and services which are the outputs of the entity.

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