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(FairValueAbsolute) |
This dimension identifies the measurement scenario under which the reported value was calculated. The value reported is the aggregate absolute 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.
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(OtherContracts) |
This dimension categorises the reported data according to the underlying contract associated with a type of financial risk. The information reported is in relation to all other derivative financial instruments not categorised elsewhere, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards.
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(InvestmentPortfolioDerivativeExposures) |
This dimension identifies what is the type of derivative financial instrument exposure. The value reported is the amount of any derivative exposure that relates to the reporting insurer's investment assets, either as hedging a component of the underlying investments or as an outright investment.
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