According to the FASB codification section topic 820-10, when can we consider the fair value of an equity-related security as "readily available"?
1) When the sales price or bid and asked quotations are currently available on a securities exchange registered with the SEC
2) When the fair value is determined based on the conditions stated in Statement No 115 of the FASB Codification
3) When the equity security is traded only in a foreign market comparable to one of the U.S. markets
4) When the entity reporting has the intent and ability to hold the mentioned securities to maturity