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He puts the fair value at $40.
It also gave more detail about the "fair value" positions.
Disney said the deal "recognizes the fair value of ABC7".
"But what they are saying is that everything is in the fair value range.
Many now plan to reopen in October, and some are removing the fair value adjustments.
Where a financial product is traded the fair value should be the actual market price.
Since 2007, banks have had to report changes in the fair value of their own liabilities.
The fair value of the euro is about $1.20, analysts say.
"How do you determine what is the fair value of a corporate sponsorship?
Many banks simply ignored rules requiring disclosure of how they estimated the fair value of securities.
"One of the key things we look at is growing the fair value of our shareholders' equity, quarter after quarter".
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com