Document ID: chunk:federal_register_of_legislation:F2023L00313:body:0:p6
Version: federal_register_of_legislation:F2023L00313
Segment Type: other
Provision Reference: 
Character Range: 14114–18773

fair value
  1.6.  Total recurring fair value assets
2.  Non-recurring fair value measurements
  2.1.  Assets held for sale
  2.2.  Other non-recurring fair value assets
  2.3.  Total non-recurring fair value assets
3.  Total Assets at Fair Value

                                                                                                                                                        Level 1                               Level 2                                           Level 3                                                         Total
4.  Unrealised Gains/(Losses) on Assets (Including derivative liabilities)
  4.1.  Cumulative gross recurring unrealised gains through P&L for assets held at the end of the reporting period (Including derivative liabilities)
  4.2.  Cumulative gross recurring unrealised losses through P&L for assets held at the end of the reporting period (Including derivative liabilities)
  4.3.  Cumulative gross recurring unrealised gains through OCI for assets held at the end of the reporting period (Including derivative liabilities)
  4.4.  Cumulative gross recurring unrealised losses through OCI for assets held at the end of the reporting period (Including derivative liabilities)
5.  Total Unrealised Gains/(Losses) on Assets (Including derivative liabilities)

                                                                                                                                                        Transfers between Fair Value Levels
6.  Transfers between Levels in Fair Value Hierarchy                                                                                                    From Level 1                          From Level 2                                      From Level 3
  6.1.  Transfers into Level 1 fair value hierarchy
  6.2.  Transfers into Level 2 fair value hierarchy
  6.3.  Transfers into Level 3 fair value hierarchy

Section B: Liabilities at Fair Value

                                                                                                                                                  Fair Value Hierarchy
                                                                                                                                                  Quoted Prices (Unadjusted) Level 1    Valuation Techniques (Observable Inputs) Level 2  Valuation Techniques (Significant unobservable inputs) Level 3  Total
 1. Recurring fair value measurements
  1.1.  Trading portfolio liabilities
  1.2.  Derivative liabilities
  1.3.  Other liabilities at fair value
  1.4.  Total recurring fair value liabilities
2.  Non-recurring fair value measurements
  2.1.  Total non-recurring fair value liabilities
3.  Total Liabilities at Fair Value

                                                                                                                                                  Level 1                               Level 2                                           Level 3                                                         Total
4.  Unrealised Gains/(Losses) on Liabilities (Excluding derivatives)
  4.1.  Cumulative gross recurring unrealised gains through P&L for liabilities held at the end of the reporting period (Excluding derivatives)
  4.2.  Cumulative gross recurring unrealised losses through P&L for liabilities held at the end of the reporting period (Excluding derivatives)
  4.3.  Cumulative gross recurring unrealised gains through OCI for liabilities held at the end of the reporting period (Excluding derivatives)
  4.4.  Cumulative gross recurring unrealised losses through OCI for liabilities held at the end of the reporting period (Excluding derivatives)
5.  Total Unrealised Gains/(Losses) on Liabilities (Excluding derivatives)

                                                                                                                                                  Transfers between Fair Value Levels
6.  Transfers between Levels in Fair Value Hierarchy                                                                                              From Level 1                          From Level 2                                      From Level 3
  6.1.  Transfers into Level 1 fair value hierarchy
  6.2.  Transfers into Level 2 fair value hierarchy
  6.3.  Transfers into Level 3 fair value hierarchy

Reporting Forms ARF 111.0.1 and ARF 111.0.2

Fair Values

Instruction Guide

This instruction guide is designed to assist in the completion of the following forms:

    (a)          Form ARF 111.0.1 Fair Values (Level 1); and

    (b)          Form ARF 111.0.2 Fair Values (Level 2).

These