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The sensitivity analysis required under IFRS would have done what for China Aviation Oil?

The sensitivity analysis required under IFRS would have done what for China Aviation Oil?

A.

Provided investors and analysts with insight into the dynamics of value changes, and the sensitivity of fair value to the underlying drivers of interest rates, exchange rates, and commodity prices

B.

Only provided the intrinsic value of its outstanding option positions

C.

Only provided the time value of its outstanding option position

D.

None of the above

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