Document ID: chunk:federal_register_of_legislation:F2023L00313:body:0:p13
Version: federal_register_of_legislation:F2023L00313
Segment Type: other
Provision Reference: 
Character Range: 37321–40337

losses on derivatives which should be reported in Item 4 of Section A.

Cumulative unrealised gains or losses should reflect the unrealised gains or losses of the liabilities on the balance sheet as at the reporting date.

    4.1        Cumulative gross recurring unrealised gains through P&L for liabilities held at the end of the reporting period (excluding derivatives)

Report the cumulative total gross recurring unrealised gains included in profit and loss (and reflected as part of retained earnings) for liabilities held at the end of the reporting period, categorised within the relevant level(s) of the fair value hierarchy in accordance with AASB 13.

Input the gains as a positive number in each box.

    4.2        Cumulative gross recurring unrealised losses through P&L for liabilities held at the end of the reporting period (excluding derivatives)

Report the cumulative total gross recurring unrealised losses included in profit and loss (and reflected as part of retained earnings) for liabilities held at the end of the reporting period, categorised within the relevant level(s) of the fair value hierarchy in accordance with AASB 13.

Please input the losses as a negative number in each box.

    4.3        Cumulative gross recurring unrealised gains through OCI for liabilities held at the end of the reporting period (excluding derivatives)

Report the cumulative total gross recurring unrealised gains included in other comprehensive income (and reflected as part of accumulated other comprehensive income) for liabilities held at the end of the reporting period, categorised within the relevant level(s) of the fair value hierarchy in accordance with AASB 13.

Input the gains as a positive number in each box.

    4.4        Cumulative gross recurring unrealised losses through OCI for liabilities held at the end of the reporting period (excluding derivatives)

Report the cumulative total gross recurring unrealised losses included in other comprehensive income (and reflected as part of accumulated other comprehensive income) for liabilities held at the end of the reporting period, categorised within the relevant level(s) of the fair value hierarchy in accordance with AASB 13.

Input the losses as a negative number in each box.

    5               Total unrealised gains/(losses) on liabilities (excluding derivatives)

Derived field calculated as the sum of items 4.1 to 4.4.

    6               Transfers between levels in fair value hierarchy

    6.1        Transfers into Level 1 fair value hierarchy

Report any transfers of liabilities from Level 2 or Level 3 into Level 1 of the fair value hierarchy during the reporting period in the relevant boxes.

    6.2        Transfers into Level 2 fair value hierarchy

Report any transfers of liabilities from Level 1 or Level 3 into Level 2 of the fair value hierarchy during the reporting period in the relevant boxes.

    6.3        Transfers into Level 3 fair value hierarchy

Report any transfers