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IFRS Disclosure Guide

29. Notes - Fair value measurement

Disclosure of fair value measurement


Disclosure of fair value measurement of assets
 
MeasurementnoneClasses of assetsnoneLevels of fair value hierarchynone
At fair valuenoneNot measured at fair value in statement of financial position but for which fair value is disclosednoneTrading equity securitiesnoneOther equity securitiesnoneDebt securitiesnoneHedge fund investmentsnoneDerivativesnoneInvestment propertynoneNon-current assets held for salenoneLevel 1 of fair value hierarchynoneLevel 2 of fair value hierarchynoneLevel 3 of fair value hierarchynone
Recurring fair value measurementnoneNon-recurring fair value measurementnone
At 31.12.2017: 
Assets             
For the year 2017: 
Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period             
Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period             
Reconciliation of changes in fair value measurement, assets 
Changes in fair value measurement, assets 
Gains (losses) recognised in profit or loss, fair value measurement, assets             
Gains (losses) recognised in other comprehensive income, fair value measurement, assets             
Purchases, fair value measurement, assets             
Sales, fair value measurement, assets             
Issues, fair value measurement, assets             
Settlements, fair value measurement, assets             
Transfers into Level 3 of fair value hierarchy, assets             
Transfers out of Level 3 of fair value hierarchy, assets             
Total increase (decrease) in fair value measurement, assets{"GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets":"1","GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets":"1","PurchasesFairValueMeasurementAssets":"1","SalesFairValueMeasurementAssets":"-1","IssuesFairValueMeasurementAssets":"1","SettlementsFairValueMeasurementAssets":"-1","TransfersIntoLevel3OfFairValueHierarchyAssets":"1","TransfersOutOfLevel3OfFairValueHierarchyAssets":"-1"}real[]             
At 31.12.2017: 
Assets             
For the year 2017: 
Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for assets held at end of period, fair value measurement             
Increase (decrease) in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, assets             
Increase in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, assets             
Decrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, assets             

Measurement & Classes of assets & Levels of fair value hierarchy:
  • Description of reasons for fair value measurement, assets
  • Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets
  • Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets
  • Description of policy for determining when transfers between levels are deemed to have occurred, assets
  • Description of valuation techniques used in fair value measurement, assets
  • Description of inputs used in fair value measurement, assets
  • Description of change in valuation technique used in fair value measurement, assets
  • Description of reasons for change in valuation technique used in fair value measurement, assets
  • Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets
  • Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets
  • Description of reasons for transfers into Level 3 of fair value hierarchy, assets
  • Description of reasons for transfers out of Level 3 of fair value hierarchy, assets
  • Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for assets held at end of period are recognised, fair value measurement
  • Description of valuation processes used in fair value measurement, assets
    • Description of group within entity that decides entity's valuation policies and procedures, assets
    • Description of to whom group within entity that decides entity's valuation policies and procedures reports, assets
    • Description of internal reporting procedures for discussing and assessing fair value measurements, assets
    • Description of frequency and methods for testing procedures of pricing models, assets
    • Description of process for analysing changes in fair value measurements, assets
    • Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assets
    • Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets
  • Description of sensitivity of fair value measurement to changes in unobservable inputs, assets
  • Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assets
  • Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assets
  • Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, assets
  • Description of fact that highest and best use of non-financial asset differs from current use
  • Description of reason why non-financial asset is being used in manner different from highest and best use
  • Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, assets
  • Description of accounting policy decision to use exception in IFRS 13.48, assets
  • Description of nature of class of assets measured at fair value
  • Description of how third-party information was taken into account when measuring fair value, assets


Disclosure of fair value measurement of liabilities
 
MeasurementnoneClasses of liabilitiesnoneLevels of fair value hierarchynone
At fair valuenoneNot measured at fair value in statement of financial position but for which fair value is disclosednoneLevel 1 of fair value hierarchynoneLevel 2 of fair value hierarchynoneLevel 3 of fair value hierarchynone
Recurring fair value measurementnoneNon-recurring fair value measurementnone
At 31.12.2017: 
Liabilities       
For the year 2017: 
Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period       
Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period       
Reconciliation of changes in fair value measurement, liabilities 
Changes in fair value measurement, liabilities 
Gains (losses) recognised in profit or loss, fair value measurement, liabilities       
Gains (losses) recognised in other comprehensive income, fair value measurement, liabilities       
Purchases, fair value measurement, liabilities       
Sales, fair value measurement, liabilities       
Issues, fair value measurement, liabilities       
Settlements, fair value measurement, liabilities       
Transfers into Level 3 of fair value hierarchy, liabilities       
Transfers out of Level 3 of fair value hierarchy, liabilities       
Total increase (decrease) in fair value measurement, liabilities{"GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities":"-1","GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities":"-1","PurchasesFairValueMeasurementLiabilities":"1","SalesFairValueMeasurementLiabilities":"-1","IssuesFairValueMeasurementLiabilities":"1","SettlementsFairValueMeasurementLiabilities":"-1","TransfersIntoLevel3OfFairValueHierarchyLiabilities":"1","TransfersOutOfLevel3OfFairValueHierarchyLiabilities":"-1"}real[]       
At 31.12.2017: 
Liabilities       
For the year 2017: 
Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for liabilities held at end of period, fair value measurement       
Increase (decrease) in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, liabilities       
Increase in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, liabilities       
Decrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, liabilities       

Measurement & Classes of liabilities & Levels of fair value hierarchy:
  • Description of reasons for fair value measurement, liabilities
  • Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities
  • Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities
  • Description of policy for determining when transfers between levels are deemed to have occurred, liabilities
  • Description of valuation techniques used in fair value measurement, liabilities
  • Description of inputs used in fair value measurement, liabilities
  • Description of change in valuation technique used in fair value measurement, liabilities
  • Description of reasons for change in valuation technique used in fair value measurement, liabilities
  • Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities
  • Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities
  • Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities
  • Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities
  • Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for liabilities held at end of period are recognised, fair value measurement
  • Description of valuation processes used in fair value measurement, liabilities
    • Description of group within entity that decides entity's valuation policies and procedures, liabilities
    • Description of to whom group within entity that decides entity's valuation policies and procedures reports, liabilities
    • Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities
    • Description of frequency and methods for testing procedures of pricing models, liabilities
    • Description of process for analysing changes in fair value measurements, liabilities
    • Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilities
    • Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities
  • Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities
  • Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, liabilities
  • Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilities
  • Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, liabilities
  • Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, liabilities
  • Description of accounting policy decision to use exception in IFRS 13.48, liabilities
  • Description of nature of class of liabilities measured at fair value
  • Description of how third-party information was taken into account when measuring fair value, liabilities


Disclosure of fair value measurement of equity
 
MeasurementnoneClasses of entity's own equity instrumentsnoneLevels of fair value hierarchynone
At fair valuenoneNot measured at fair value in statement of financial position but for which fair value is disclosednoneLevel 1 of fair value hierarchynoneLevel 2 of fair value hierarchynoneLevel 3 of fair value hierarchynone
Recurring fair value measurementnoneNon-recurring fair value measurementnone
At 31.12.2017: 
Equity       
For the year 2017: 
Transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments held at end of reporting period       
Transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments held at end of reporting period       
Reconciliation of changes in fair value measurement, entity's own equity instruments 
Changes in fair value measurement, entity's own equity instruments 
Gains (losses) recognised in profit or loss, fair value measurement, entity's own equity instruments       
Gains (losses) recognised in other comprehensive income, fair value measurement, entity's own equity instruments       
Purchases, fair value measurement, entity's own equity instruments       
Sales, fair value measurement, entity's own equity instruments       
Issues, fair value measurement, entity's own equity instruments       
Settlements, fair value measurement, entity's own equity instruments       
Transfers into Level 3 of fair value hierarchy, entity's own equity instruments       
Transfers out of Level 3 of fair value hierarchy, entity's own equity instruments       
Total increase (decrease) in fair value measurement, entity's own equity instruments{"GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments":"-1","GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstruments":"-1","PurchasesFairValueMeasurementEntitysOwnEquityInstruments":"1","SalesFairValueMeasurementEntitysOwnEquityInstruments":"-1","IssuesFairValueMeasurementEntitysOwnEquityInstruments":"1","SettlementsFairValueMeasurementEntitysOwnEquityInstruments":"-1","TransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments":"1","TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments":"-1"}real[]       
At 31.12.2017: 
Equity       
For the year 2017: 
Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for entity's own equity instruments held at end of period, fair value measurement       
Increase (decrease) in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments       
Increase in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments       
Decrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments       

Measurement & Classes of entity's own equity instruments & Levels of fair value hierarchy:
  • Description of reasons for fair value measurement, entity's own equity instruments
  • Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments
  • Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments
  • Description of policy for determining when transfers between levels are deemed to have occurred, entity's own equity instruments
  • Description of valuation techniques used in fair value measurement, entity's own equity instruments
  • Description of inputs used in fair value measurement, entity's own equity instruments
  • Description of change in valuation technique used in fair value measurement, entity's own equity instruments
  • Description of reasons for change in valuation technique used in fair value measurement, entity's own equity instruments
  • Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity's own equity instruments
  • Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity's own equity instruments
  • Description of reasons for transfers into Level 3 of fair value hierarchy, entity's own equity instruments
  • Description of reasons for transfers out of Level 3 of fair value hierarchy, entity's own equity instruments
  • Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for entity's own equity instruments held at end of period are recognised, fair value measurement
  • Description of valuation processes used in fair value measurement, entity's own equity instruments
    • Description of group within entity that decides entity's valuation policies and procedures, entity's own equity instruments
    • Description of to whom group within entity that decides entity's valuation policies and procedures reports, entity's own equity instruments
    • Description of internal reporting procedures for discussing and assessing fair value measurements, entity's own equity instruments
    • Description of frequency and methods for testing procedures of pricing models, entity's own equity instruments
    • Description of process for analysing changes in fair value measurements, entity's own equity instruments
    • Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, entity's own equity instruments
    • Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity's own equity instruments
  • Description of sensitivity of fair value measurement to changes in unobservable inputs, entity's own equity instruments
  • Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, entity's own equity instruments
  • Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, entity's own equity instruments
  • Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, entity's own equity instruments
  • Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, entity's own equity instruments
  • Description of nature of class of entity's own equity instruments measured at fair value
  • Description of how third-party information was taken into account when measuring fair value, entity's own equity instruments


Disclosure of significant unobservable inputs used in fair value measurement of assets
 
MeasurementnoneClasses of assetsnoneValuation techniques used in fair value measurementnoneRangenone
At fair valuenoneNot measured at fair value in statement of financial position but for which fair value is disclosednoneTrading equity securitiesnoneOther equity securitiesnoneDebt securitiesnoneHedge fund investmentsnoneDerivativesnoneInvestment propertynoneNon-current assets held for salenoneMarket approachnoneCost approachnoneIncome approachnoneBottom of rangenoneWeighted averagenoneTop of rangenone
Recurring fair value measurementnoneNon-recurring fair value measurementnoneMarket comparable companiesnoneMarket comparable pricesnoneMatrix pricingnoneConsensus pricingnoneDiscounted cash flownoneOption pricing modelnoneMulti-period excess earnings methodnone
For the year 2017: 
Interest rate, significant unobservable inputs, assetsX.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%
Historical volatility for shares, significant unobservable inputs, assetsX.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%
Adjustment to mid-market consensus price, significant unobservable inputs, assetsX.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%
Current estimate of future cash outflows to be paid to fulfil obligation, significant unobservable inputs, assets                     
Financial forecast of profit or loss for cash-generating unit, significant unobservable inputs, assets                     
Financial forecast of cash flows for cash-generating unit, significant unobservable inputs, assets                     
Weighted average cost of capital, significant unobservable inputs, assetsX.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%
Revenue multiple, significant unobservable inputs, assetspurepurepurepurepurepurepurepurepurepurepurepurepurepurepurepurepurepurepurepurepure
Constant prepayment rate, significant unobservable inputs, assetsX.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%
Probability of default, significant unobservable inputs, assetsX.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%

Disclosure of significant unobservable inputs used in fair value measurement of liabilities
 
MeasurementnoneClasses of liabilitiesnoneValuation techniques used in fair value measurementnoneRangenone
At fair valuenoneNot measured at fair value in statement of financial position but for which fair value is disclosednoneMarket approachnoneCost approachnoneIncome approachnoneBottom of rangenoneWeighted averagenoneTop of rangenone
Recurring fair value measurementnoneNon-recurring fair value measurementnoneMarket comparable companiesnoneMarket comparable pricesnoneMatrix pricingnoneConsensus pricingnoneDiscounted cash flownoneOption pricing modelnoneMulti-period excess earnings methodnone
For the year 2017: 
Interest rate, significant unobservable inputs, liabilitiesX.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%
Historical volatility for shares, significant unobservable inputs, liabilitiesX.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%
Adjustment to mid-market consensus price, significant unobservable inputs, liabilitiesX.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%
Current estimate of future cash outflows to be paid to fulfil obligation, significant unobservable inputs, liabilities               
Financial forecast of profit or loss for cash-generating unit, significant unobservable inputs, liabilities               
Financial forecast of cash flows for cash-generating unit, significant unobservable inputs, liabilities               
Weighted average cost of capital, significant unobservable inputs, liabilitiesX.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%
Revenue multiple, significant unobservable inputs, liabilitiespurepurepurepurepurepurepurepurepurepurepurepurepurepurepure
Constant prepayment rate, significant unobservable inputs, liabilitiesX.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%
Probability of default, significant unobservable inputs, liabilitiesX.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%

Disclosure of significant unobservable inputs used in fair value measurement of equity
 
MeasurementnoneClasses of entity's own equity instrumentsnoneValuation techniques used in fair value measurementnoneRangenone
At fair valuenoneNot measured at fair value in statement of financial position but for which fair value is disclosednoneMarket approachnoneCost approachnoneIncome approachnoneBottom of rangenoneWeighted averagenoneTop of rangenone
Recurring fair value measurementnoneNon-recurring fair value measurementnoneMarket comparable companiesnoneMarket comparable pricesnoneMatrix pricingnoneConsensus pricingnoneDiscounted cash flownoneOption pricing modelnoneMulti-period excess earnings methodnone
For the year 2017: 
Interest rate, significant unobservable inputs, entity's own equity instrumentsX.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%
Historical volatility for shares, significant unobservable inputs, entity's own equity instrumentsX.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%
Adjustment to mid-market consensus price, significant unobservable inputs, entity's own equity instrumentsX.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%
Current estimate of future cash outflows to be paid to fulfil obligation, significant unobservable inputs, entity's own equity instruments               
Financial forecast of profit or loss for cash-generating unit, significant unobservable inputs, entity's own equity instruments               
Financial forecast of cash flows for cash-generating unit, significant unobservable inputs, entity's own equity instruments               
Weighted average cost of capital, significant unobservable inputs, entity's own equity instrumentsX.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%
Revenue multiple, significant unobservable inputs, entity's own equity instrumentspurepurepurepurepurepurepurepurepurepurepurepurepurepurepure
Constant prepayment rate, significant unobservable inputs, entity's own equity instrumentsX.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%
Probability of default, significant unobservable inputs, entity's own equity instrumentsX.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%

Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement

Liabilities measured at fair value and issued with inseparable third-party credit enhancement:
  • Description of existence of third-party credit enhancement
  • Description of whether third-party credit enhancement is reflected in fair value measurement

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