The financial statements reviewed were subject to an independent audit and include disclosures specifically quantifying the value of the direct support. For security purchases, this disclosure includes the amount by which the purchase price exceeded fair market value (or the two figures necessary to calculate the difference), in all but one case. 11 Accordingly, full reliance was put on these disclosed figures when they were available, and assumptions regarding the fair value or the value of support were not necessary in these cases. .