Document ID: chunk:federal_register_of_legislation:F2023L00313:body:0:p10
Version: federal_register_of_legislation:F2023L00313
Segment Type: other
Provision Reference: 
Character Range: 29127–32097

in AASB 139 Financial Instruments (AASB 139), categorised within the relevant level(s) of the fair value hierarchy[6] in accordance with AASB 13. These trading portfolio financial assets must exclude derivatives which are reported separately below.

    1.2        Available-for-sale securities

Report the fair values of available-for-sale securities, categorised within the relevant level(s) of the fair value hierarchy in accordance with AASB 13.

    1.3        Derivative assets

Report the fair values of derivative assets, categorised within the relevant level(s) of the fair value hierarchy in accordance with AASB 13.

    1.4        Investment properties

Report the fair values of investment properties, categorised within the relevant level(s) of the fair value hierarchy in accordance with AASB 13.

    1.5        Other assets at fair value

This is a derived field which is equal to item 1.6 less the sum of items 1.1 to 1.4.

    1.6        Total recurring fair value assets

Report the total fair values of recurring assets which are measured at fair value, categorised within the relevant level(s) of the fair value hierarchy in accordance with AASB 13.

    2.             Non-recurring fair value measurements

Non-recurring fair value measurements of assets or liabilities are those that Australian Accounting Standards require or permit in the statement of financial position in particular circumstances (e.g. when an entity measures an asset held for sale at fair value less costs to sell in accordance with AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5) because the asset's fair value less costs to sell is lower than its carrying amount).

2.1             Assets held for sale

Report the fair values of all assets held for sale that are measured at fair value in accordance with AASB 5, categorised within the relevant level(s) of the fair value hierarchy in accordance with AASB 13.

2.2             Other non-recurring fair value assets

This is a derived field which is equal to item 2.3 less item 2.1 above.

2.3             Total non-recurring fair value assets

Report the total fair values of non-recurring assets which are measured at fair value, categorised within the relevant level(s) of the fair value hierarchy in accordance with AASB 13.

  3.     Total assets at fair value

Derived field calculated as the sum of items 1.6 and 2.3.

  4.     Unrealised gains/(losses) on assets (including derivative liabilities)

Sum all the unrealised fair value gains on assets separately from the sum of unrealised fair value losses on assets.  Please report the gross gains in item 4.1 and/or 4.3; and the gross losses in item 4.2 and/or 4.4 accordingly. 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