This dimension identifies the measurement scenario under which the reported value was calculated.
The value reported is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction.The fair value should be able to be determined through observation of similar transactions, quoted market prices, independent valuations or if there is no readily observable market, through the ability to liquidate the item or through assessing the net present value of future cash flows.

This dimension categorises the reported information based on the transfer in method used in calculating the Fair Value Hierarchy, as determined in accordance with relevant accounting standards.
The calculation method in relation to Fair Value Hierarchy is Observable Inputs referred to as Level 2.