Document ID: chunk:federal_register_of_legislation:F2023L00313:body:0:p11
Version: federal_register_of_legislation:F2023L00313
Segment Type: other
Provision Reference: 
Character Range: 31864–34834

That is, there should not be any netting of gains and losses for this reporting form.

Report the unrealised fair value gains or losses on derivatives (regardless whether they are assets or liabilities as at the end of the reporting period) in this section instead of Section B below. This is because a derivative can be an asset (i.e. 'in the money') in one reporting period and that same derivative a liability (i.e. 'out of the money') in another reporting period.

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

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

Report the cumulative total gross recurring unrealised gains included in profit and loss (and reflected as part of retained earnings) for assets 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 assets held at the end of the reporting period (including derivative liabilities)

Report the cumulative total gross recurring unrealised losses included in profit and loss (and reflected as part of retained earnings) for assets 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.

4.3             Cumulative gross recurring unrealised gains through OCI for assets held at the end of the reporting period (including derivative liabilities)

Report the cumulative total gross recurring unrealised gains included in other comprehensive income (and reflected as part of accumulated other comprehensive income) for assets 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 assets held at the end of the reporting period (including derivative liabilities)

Report the cumulative total gross recurring unrealised losses included in other comprehensive income (and reflected as part of accumulated other comprehensive income) for assets 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 assets (including derivative liabilities)

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