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(FairValue) |
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.
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(NotHedged) |
The purpose for which the transaction was made (i.e. for hedging purposes or profit-making purposes)
Report only where the purpose of the transaction is to generate a profit (i.e. this is not a hedging transaction).
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(NonLookThrough) |
This dimension categorises information reported based on the method which determines the details in which an investment is reported. I.e. Look-through or Non-look-through.
This information reported is on a non-look through basis. This basis requires the reporting party to report information on investments held through external individually managed mandates/portfolios or discretely managed portfolios as if they were single end investments themselves.
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(GeneralFund) |
Life companies and friendly societies are required to segregate their business activities into that which is conducted for life insurance and that which is for internal operations of the company. This dimension identifies these business segments.
These are the values associated with the business activities other than that within the statutory funds of life companies and benefit funds of friendly societies.
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