IFRS Foundation
Example 15 2009-01-01 2009-12-31 Example 15 2009-12-31 Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:ClassesOfAssetsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:ClassesOfAssetsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:ClassesOfAssetsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:ClassesOfAssetsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:TradingEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:TradingEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:TradingEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:TradingEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:OtherEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:OtherEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:OtherEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:OtherEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:DebtSecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:DebtSecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:DebtSecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:DebtSecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:HedgeFundInvestmentsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:HedgeFundInvestmentsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:HedgeFundInvestmentsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:HedgeFundInvestmentsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:DerivativesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:DerivativesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:DerivativesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:DerivativesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:InvestmentPropertyMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:InvestmentPropertyMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:InvestmentPropertyMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:InvestmentPropertyMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:NoncurrentAssetsHeldForSaleMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:NoncurrentAssetsHeldForSaleMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:NoncurrentAssetsHeldForSaleMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:NoncurrentAssetsHeldForSaleMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:RealEstateIndustryMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:RealEstateIndustryMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:RealEstateIndustryMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:RealEstateIndustryMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:OiAndGasIndustryMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:OiAndGasIndustryMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:OiAndGasIndustryMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:OiAndGasIndustryMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:OtherTradingEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:OtherTradingEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:OtherTradingEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:OtherTradingEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:FinancialServicesIndustryMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:FinancialServicesIndustryMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:FinancialServicesIndustryMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:FinancialServicesIndustryMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:HealthcareIndustryMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:HealthcareIndustryMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:HealthcareIndustryMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:HealthcareIndustryMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:EnergyIndustryMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:EnergyIndustryMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:EnergyIndustryMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:EnergyIndustryMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:PrivateEquityFundInvestmentsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:PrivateEquityFundInvestmentsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:PrivateEquityFundInvestmentsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:PrivateEquityFundInvestmentsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:OtherOtherEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:OtherOtherEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:OtherOtherEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:OtherOtherEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:ResidentialMortgageBackedSecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:ResidentialMortgageBackedSecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:ResidentialMortgageBackedSecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:ResidentialMortgageBackedSecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:CommercialMortgageBackedSecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:CommercialMortgageBackedSecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:CommercialMortgageBackedSecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:CommercialMortgageBackedSecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:CollateralisedDebtObligationsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:CollateralisedDebtObligationsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:CollateralisedDebtObligationsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:CollateralisedDebtObligationsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:RiskFreeGovernmentSecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:RiskFreeGovernmentSecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:RiskFreeGovernmentSecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:RiskFreeGovernmentSecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:CorporateBondsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:CorporateBondsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:CorporateBondsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:CorporateBondsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:EquityLongShortMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:EquityLongShortMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:EquityLongShortMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:EquityLongShortMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:GlobalOpportunitiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:GlobalOpportunitiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:GlobalOpportunitiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:GlobalOpportunitiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:HighYieldDebtSecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:HighYieldDebtSecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:HighYieldDebtSecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:HighYieldDebtSecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:InterestRateContractsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:InterestRateContractsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:InterestRateContractsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:InterestRateContractsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:ForeignExchangeContractsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:ForeignExchangeContractsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:ForeignExchangeContractsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:ForeignExchangeContractsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:CreditContractsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:CreditContractsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:CreditContractsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:CreditContractsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:CommodityFuturesContractsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:CommodityFuturesContractsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:CommodityFuturesContractsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:CommodityFuturesContractsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:CommodityForwardContractsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:CommodityForwardContractsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:CommodityForwardContractsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:CommodityForwardContractsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:CommercialAsiaMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:CommercialAsiaMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:CommercialAsiaMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:CommercialAsiaMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:CommercialEuropeMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:CommercialEuropeMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:CommercialEuropeMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:CommercialEuropeMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:ClassesOfAssetsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:ClassesOfAssetsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:ClassesOfAssetsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:ClassesOfAssetsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:TradingEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:TradingEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:TradingEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:TradingEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:OtherEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:OtherEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:OtherEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:OtherEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:DebtSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:DebtSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:DebtSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:DebtSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:HedgeFundInvestmentsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:HedgeFundInvestmentsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:HedgeFundInvestmentsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:HedgeFundInvestmentsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:DerivativesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:DerivativesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:DerivativesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:DerivativesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:InvestmentPropertyMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:InvestmentPropertyMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:InvestmentPropertyMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:InvestmentPropertyMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:NoncurrentAssetsHeldForSaleMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:NoncurrentAssetsHeldForSaleMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:NoncurrentAssetsHeldForSaleMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:NoncurrentAssetsHeldForSaleMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:RealEstateIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:RealEstateIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:RealEstateIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:RealEstateIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:OiAndGasIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:OiAndGasIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:OiAndGasIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:OiAndGasIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:OtherTradingEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:OtherTradingEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:OtherTradingEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:OtherTradingEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:FinancialServicesIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:FinancialServicesIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:FinancialServicesIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:FinancialServicesIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:HealthcareIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:HealthcareIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:HealthcareIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:HealthcareIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:EnergyIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:EnergyIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:EnergyIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:EnergyIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:PrivateEquityFundInvestmentsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:PrivateEquityFundInvestmentsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:PrivateEquityFundInvestmentsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:PrivateEquityFundInvestmentsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:OtherOtherEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:OtherOtherEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:OtherOtherEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:OtherOtherEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:ResidentialMortgageBackedSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:ResidentialMortgageBackedSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:ResidentialMortgageBackedSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:ResidentialMortgageBackedSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:CommercialMortgageBackedSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:CommercialMortgageBackedSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:CommercialMortgageBackedSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:CommercialMortgageBackedSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:CollateralisedDebtObligationsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 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Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:EquityLongShortMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:GlobalOpportunitiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:GlobalOpportunitiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:GlobalOpportunitiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:GlobalOpportunitiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:HighYieldDebtSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:HighYieldDebtSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:HighYieldDebtSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:HighYieldDebtSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:InterestRateContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:InterestRateContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:InterestRateContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:InterestRateContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:ForeignExchangeContractsMember ifrs:NonrecurringFairValueMeasurementMember 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2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:CommodityFuturesContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:CommodityFuturesContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:CommodityFuturesContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:CommodityFuturesContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:CommodityForwardContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:CommodityForwardContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:CommodityForwardContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:CommodityForwardContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:CommercialAsiaMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:CommercialAsiaMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:CommercialAsiaMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:CommercialAsiaMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:CommercialEuropeMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:CommercialEuropeMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:CommercialEuropeMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:CommercialEuropeMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:ClassesOfAssetsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:ClassesOfAssetsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:ClassesOfAssetsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:ClassesOfAssetsMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:TradingEquitySecuritiesMember 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Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:OiAndGasIndustryMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:OtherTradingEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:OtherTradingEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:OtherTradingEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:OtherTradingEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:FinancialServicesIndustryMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 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ifrs:RecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:CommercialAsiaMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:CommercialAsiaMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:CommercialAsiaMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:CommercialAsiaMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:CommercialEuropeMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:CommercialEuropeMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:CommercialEuropeMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:CommercialEuropeMember ifrs:RecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:ClassesOfAssetsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:ClassesOfAssetsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:ClassesOfAssetsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:ClassesOfAssetsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:TradingEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:TradingEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:TradingEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:TradingEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:OtherEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:OtherEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:OtherEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:OtherEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:DebtSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:DebtSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:DebtSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:DebtSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:HedgeFundInvestmentsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:HedgeFundInvestmentsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:HedgeFundInvestmentsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:HedgeFundInvestmentsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:DerivativesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:DerivativesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:DerivativesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:DerivativesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:InvestmentPropertyMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:InvestmentPropertyMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:InvestmentPropertyMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:InvestmentPropertyMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:NoncurrentAssetsHeldForSaleMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:NoncurrentAssetsHeldForSaleMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:NoncurrentAssetsHeldForSaleMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:NoncurrentAssetsHeldForSaleMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:RealEstateIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:RealEstateIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:RealEstateIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:RealEstateIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:OiAndGasIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:OiAndGasIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:OiAndGasIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:OiAndGasIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:OtherTradingEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:OtherTradingEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:OtherTradingEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:OtherTradingEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:FinancialServicesIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:FinancialServicesIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:FinancialServicesIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:FinancialServicesIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:HealthcareIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:HealthcareIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:HealthcareIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:HealthcareIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:EnergyIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:EnergyIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:EnergyIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:EnergyIndustryMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:PrivateEquityFundInvestmentsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:PrivateEquityFundInvestmentsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:PrivateEquityFundInvestmentsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:PrivateEquityFundInvestmentsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:OtherOtherEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:OtherOtherEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:OtherOtherEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:OtherOtherEquitySecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:ResidentialMortgageBackedSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:ResidentialMortgageBackedSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:ResidentialMortgageBackedSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:ResidentialMortgageBackedSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:CommercialMortgageBackedSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:CommercialMortgageBackedSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:CommercialMortgageBackedSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:CommercialMortgageBackedSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:CollateralisedDebtObligationsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:CollateralisedDebtObligationsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:CollateralisedDebtObligationsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:CollateralisedDebtObligationsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:RiskFreeGovernmentSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:RiskFreeGovernmentSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:RiskFreeGovernmentSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:RiskFreeGovernmentSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:CorporateBondsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:CorporateBondsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:CorporateBondsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:CorporateBondsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:EquityLongShortMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:EquityLongShortMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:EquityLongShortMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:EquityLongShortMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:GlobalOpportunitiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:GlobalOpportunitiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:GlobalOpportunitiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:GlobalOpportunitiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:HighYieldDebtSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:HighYieldDebtSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:HighYieldDebtSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:HighYieldDebtSecuritiesMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:InterestRateContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:InterestRateContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:InterestRateContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:InterestRateContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:ForeignExchangeContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:ForeignExchangeContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:ForeignExchangeContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:ForeignExchangeContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:CreditContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:CreditContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:CreditContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:CreditContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:CommodityFuturesContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:CommodityFuturesContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:CommodityFuturesContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:CommodityFuturesContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:CommodityForwardContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:CommodityForwardContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:CommodityForwardContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:CommodityForwardContractsMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:CommercialAsiaMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:CommercialAsiaMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:CommercialAsiaMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:CommercialAsiaMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:AllLevelsOfFairValueHierarchyMember example15:CommercialEuropeMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level1OfFairValueHierarchyMember example15:CommercialEuropeMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level2OfFairValueHierarchyMember example15:CommercialEuropeMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2009-01-01 2009-12-31 ifrs:Level3OfFairValueHierarchyMember example15:CommercialEuropeMember ifrs:NonrecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:ClassesOfAssetsMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:ClassesOfAssetsMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:ClassesOfAssetsMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:ClassesOfAssetsMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:TradingEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:TradingEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:TradingEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:TradingEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:OtherEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:OtherEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:OtherEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:OtherEquitySecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:DebtSecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:DebtSecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:DebtSecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:DebtSecuritiesMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:HedgeFundInvestmentsMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:HedgeFundInvestmentsMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:HedgeFundInvestmentsMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:HedgeFundInvestmentsMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:DerivativesMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:DerivativesMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:DerivativesMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:Level3OfFairValueHierarchyMember ifrs:DerivativesMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:AllLevelsOfFairValueHierarchyMember ifrs:InvestmentPropertyMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:Level1OfFairValueHierarchyMember ifrs:InvestmentPropertyMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:Level2OfFairValueHierarchyMember ifrs:InvestmentPropertyMember ifrs:RecurringFairValueMeasurementMember Example 15 2008-12-31 ifrs:Level3OfFairValueHierarchyMember 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ifrs:RecurringFairValueMeasurementMember iso4217:EUR iso4217:USD xbrli:pure

IFRS Taxonomy 2013 – Illustrative examples

Assets measured at fair value

IE60

For assets and liabilities measured at fair value at the end of the reporting period, the IFRS requires quantitative disclosures about the fair value measurements for each class of assets and liabilities. An entity might disclose the following for assets to comply with paragraph 93(a) and (b) of the IFRS:

(CU in millions) Fair value measurements at the end of the reporting period using
Description 31/12/X9 Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Total gains (losses)
Recurring fair value measurements
Trading equity securities:
Real estate industry 93 70 23
Oil and gas industry 45 45
Other 15 15
Total trading equity securities 153 130 23
Other equity securities:
Financial services industry 150 150
Healthcare industry 163 110 53
Energy industry 32 32
Private equity fund investments 25 25
Other 15 15
Total other equity securities 385 275 110
Debt securities:
Residential mortgage-backed securities 149 24 125
Commercial mortgage-backed securities 50 50
Collateralised debt obligations 35 35
Risk-free government securities 85 85
Corporate bonds 93 9 84
Total debt securities 412 94 108 210
Hedge fund investments:
Equity long/short 55 55
Global opportunities 35 35
High-yield debt securities 90 90
Total hedge fund investments 180 90 90
Derivatives:
Interest rate contracts 57 57
Foreign exchange contracts 43 43
Credit contracts 38 38
Commodity futures contracts 78 78
Commodity forward contracts 20 20
Total derivatives 236 78 120 38
Investment properties:
Commercial - Asia 31 31
Commercial - Europe 27 27
Total investment properties 58 58
Total recurring fair value measurements 1,424 577 341 506
Non-recurring fair value measurements
Assets held for sale 26 26 15
Total non-recurring fair value measurements 26 26 15
(Note: A similar table would be presented for liabilities unless another format is deemed more appropriate by the entity.)


Reconciliation of fair value measurements categorised within Level 3 of the fair value hierarchy



IE61

For recurring fair value measurements categorised within Level 3 of the fair value hierarchy, the IFRS requires a reconciliation from the opening balances to the closing balances for each class of assets and liabilities. An entity might disclose the following for assets to comply with paragraph 93(e) and (f) of the IFRS:

Fair value measurements using significant unobservable inputs (Level 3)
(CU in millions) Other equity securities Debt securities Hedge fund investments Derivatives Investment properties
Healthcare industry Energy industry Private equity fund Residential mortgage-backed securities Commercial mortgage-backed securities Collateralised debt obligations High-yield debt securities Credit contracts Asia Europe Total
Opening balance 49 28 20 105 39 25 145 30 28 26 495
Transfers into Level 3 60 60
Transfers out of Level 3 (5) (5)
Total gains or losses for the period
Included in profit or loss 5 (23) (5) (7) 7 5 3 1 (14)
Included in other comprehensive income 3 1 4
Purchases, issues, sales and settlements
Purchases 1 3 16 17 18 55
Issues
Sales (12) (62) (74)
Settlements (15) ( 15)
Closing balance 53 32 25 125 50 35 90 38 31 27 506
Change in unrealised gains or losses for the period included in profit or loss for assets held at the end of the reporting period 5 (3) (5) (7) (5) 2 3 1 (9)
(Note: A similar table would be presented for liabilities unless another format is deemed more appropriate by the entity.)


IE62

Gains and losses included in profit or loss for the period (above) are presented in financial income and in non-financial income as follows:

(CU in millions) Financial income Non-financial income
Total gains or losses for the period included in profit or loss (18) 4
Change in unrealised gains or losses for the period included in profit or loss for assets held at the end of the reporting period (13) 4
(Note: A similar table would be presented for liabilities unless another format is deemed more appropriate by the entity.)


Valuation techniques and inputs



IE63

For fair value measurements categorised within Level 2 and Level 3 of the fair value hierarchy, the IFRS requires an entity to disclose a description of the valuation technique(s) and the inputs used in the fair value measurement. For fair value measurements categorised within Level 3 of the fair value hierarchy, information about the significant unobservable inputs used must be quantitative. An entity might disclose the following for assets to comply with the requirement to disclose the significant unobservable inputs used in the fair value measurement in accordance with paragraph 93(d) of the IFRS:

Quantitative information about fair value measurements using significant unobservable inputs (Level 3)
(CU in millions)
Description Fair value at 31/12/X9 Valuation technique(s) Unobservable input Range (weighted average)
Other equity securities:
Healthcare industry 53 Discounted cash flow weighted average cost of capital 7% - 16% (12.1%)
long-term revenue growth rate 2% - 5% ( 4.2%)
long-term pre-tax operating margin 3% - 20% (10.3%)
discount for lack of marketability 5% - 20% ( 17%)
control premium 10% - 30% (20%)
Market comparable companies EBITDA multiple 10 - 13 (11.3)
revenue multiple 1.5 - 2.0 (1.7)
discount for lack of marketability 5% - 20% (17%)
control premium 10% - 30% (20%)
Energy industry 32 Discounted cash flow weighted average cost of capital 8% - 12% (11.1%)
long-term revenue growth rate 3% - 5.5% (4.2%)
long-term pre-tax operating margin 7.5% - 13% (9.2%)
discount for lack of marketability 5% - 20% (10%)
control premium 10% - 20% (12%)
Market comparable companies EBITDA multiple 6.5 - 12 (9.5)
revenue multiple 1.0 - 3.0 (2.0)
discount for lack of marketability 5% - 20% (10%)
control premium 10% - 20% (12%)
Private equity fund investments 25 Net asset value n/a n/a
Debt securities:
Residential mortgage-backed securities 125 Discounted cash flow constant prepayment rate 3.5% - 5.5% (4.5%)
probability of default 5% - 50% (10%)
loss severity 40% - 100% (60%)
Commercial mortgage-backed securities 50 Discounted cash flow constant prepayment rate