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This article was nominated for deletion on 26 February 2013 (UTC). The result of the discussion was keep.

I propose to merge this page into Fair value accounting and the subprime mortgage crisis. There is a very substantial overlap between the contents of the two articles and the other article is of a size such that the merger will not cause problems as far as article size or undue weight is concerned. Fiachra10003 ( talk) 16:10, 31 March 2015 (UTC) reply