In our view, âindirectly observableâ as used in IFRS 7 is. equivalent to the concept used in ASC 820 of US GAAP, that the. input can be âcorroboratedâ by observable market data. Inputs which would otherwise be categorised as level 3 in the fair. value hierarchy, may be categorised as level 2 if they can be.
Horik allows Jarl Borg, to the very end, to harbor hope of escaping his fate, but when the jarl emerges into the center of Kattegat, the entire population is in attendance to witness his horific death. Ragnar performs the Blood Eagle on Jarl Borg, who endures the torturous, horrific death without crying out, proving himself worthy of Valhalla. Jarl Borg, a true Viking to the last, dies worthy of Valhalla.
At one point, Ragnar went to Lagertha's home to confess his love to her, but he was set upon by a bear and an enormous hound who guarded her home. Ragnar killed the bear with his spear and strangled the hound with his bare hands, thus gaining Lagertha's hand in marriage.agnar is approached by Rollo, who has fallen into obscurity and disgrace following his betrayal and was urged by Siggy to attempt to become part of Ragnar's inner circle once more. Rollo asks for forgiveness and permission to participate in the raid west, but Ragnar still harbors doubts.