ASU 2015-07

Topic 820, Fair Value Measurement, permits a reporting entity, as a practical
expedient, to measure the fair value of certain investments using the net asset
value per share of the investment. Currently, investments valued using the
practical expedient are categorized within the fair value hierarchy on the basis of
whether the investment is redeemable with the investee at net asset value on the
measurement date, never redeemable with the investee at net asset value, or
redeemable with the investee at net asset value at a future date.