Document ID: chunk:federal_register_of_legislation:F2023L00313:body:0:p12
Version: federal_register_of_legislation:F2023L00313
Segment Type: other
Provision Reference: 
Character Range: 34525–37577

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

SECTION B: Liabilities at fair value

    1               Recurring fair value measurements

    1.1        Trading portfolio liabilities

Report the fair values of all trading portfolio securities, representing held for trading financial liabilities as defined in AASB 139, categorised within the relevant level(s) of the fair value hierarchy in accordance with AASB 13. These trading portfolio financial liabilities must exclude derivatives which are reported separately below.

    1.2        Derivative liabilities

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

    1.3        Other liabilities at fair value

This is a derived field which is equal to item 1.4 less the sum of items 1.1 and 1.2.

    1.4        Total recurring fair value liabilities

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

    2               Other non-recurring fair value measurements

    2.1        Total non-recurring fair value liabilities

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

    3               Total liabilities at fair value

Derived field calculated as the sum of items 1.4 and 2.1.

    4               Unrealised gains/(losses) on liabilities (excluding derivatives)

Sum all the unrealised fair value gains on liabilities separately from the sum of unrealised fair value losses on liabilities. 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.

Exclude all unrealised gains or 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