Fair Value Level Reports

Eagle Accounting provides several Fair Value Level reports to display multiple views of fair value disclosures and fair value measurements as required by the U.S. GAAP and IFRS standards.

About Fair Value Reports

Fair Value Level reports display multiple views of fair value disclosures and fair value measurements as required by the U.S. GAAP and IFRS standards.

Eagle Accounting offers the following Fair Value Level reports:

Fair Value Levels – Position Report
Fair Value Levels – Lot Level Report
Fair Value Level 1-2 Transfers
Fair Value Level 3 Recon

Fair Value Levels – Position Report

On this page

The Fair Value Levels – Position report displays the carrying value and fair value summarized at the investment category level across various IFRS regulatory categories.

To create the Fair Value Levels – Position report:

In Accounting Center, in the left navigation pane, click Reports > Compliance Reports > Financial Statement > Fair Value Level Reporting.
You see the Fair Value Level Reporting panel.
In the Report Name field, select Fair Value Levels – Position Report, if not already selected.
Complete the options on the Fair Value Level Reporting panel.
Under Result Options, click Grid or Advanced Report for the report view you want.
Click Submit.
The report results appear on your desktop for the view selected.

Fair Value Levels – Lot Level Report

The Fair Value Levels – Lot Level report displays the carrying value and fair value summarized at the investment category level across various IFRS regulatory categories.

To create the Fair Value Levels – Lot Level report:

In Accounting Center, in the left navigation pane, click Reports > Compliance Reports > Financial Statement > Fair Value Level Reporting.
You see the Fair Value Level Reporting panel.
In the Report Name field, select Fair Value Levels – Lot Level Report, if not already selected.
Complete the options on the Fair Value Level Reporting panel.
Under Result Options, click Grid or Advanced Report for the report view you want.
Click Submit.
The report results appear on your desktop for the view selected.

Fair Value Price Level Transfer Report

The Fair Value Price Level Transfer report displays significant transfers between level 1 and level 2 and the reasons for the transfers. The report displays the market values for all possible level changes. Significant transfers into each level are disclosed separately from the transfers from each level.

To create the Price Level Transfer report:

In Accounting Center, in the left navigation pane, click Reports > Compliance Reports > Financial Statement > Fair Value Level Reporting.
You see the Fair Value Level Reporting panel.
In the Report Name field, select Price Level Transfer.
Complete the options on the Fair Value Level Reporting panel.
Under Result Options, click Grid or Advanced Report for the report view you want.
Click Submit.
The report results appear on your desktop for the view selected.

Fair Value Level 3 Reconciliation Report

The Fair Value Level 3 Reconciliation report displays views of assets and liabilities measured at fair value on a recurring basis that require reconciliation of beginning and ending market values. The report separates the changes during the period that are attributable to transfers in and out of level 3 purchases, amortization, settlements, sales, unrealized gains/losses, and realized gains/losses. The end of period market value based on these changes is calculated and compared to the actual end of period market value and variances are identified.

The report also identifies the total gains or losses included in earnings for the period for several categories, including:

Held for trading and fair value option categories
Other revenues, such as other regulatory categories and changes in unrealized gains and losses relating to assets still held at the reporting date.

To create the Fair Value Level 3 Reconciliation report:

In Accounting Center, in the left navigation pane, click Reports > Compliance Reports > Financial Statement > Fair Value Level Reporting.
You see the Fair Value Level Reporting panel.
In the Report Name field, select Fair Value Level 3 Recon.
Complete the options on the Fair Value Level Reporting panel.
Under Result Options, click Grid or Advanced Report for the report view you want.
Click Submit.
The report results appear on your desktop for the view selected.

Fair Value Level Reporting Panel Options

The Fair Value Level Reporting panel allows you to submit Fair Value Level reports. You can select from several available report views and specify advanced reporting options that sort and filter report results. A definition of the options on the Fair Value Level Reporting panel follows.

Option	Description
Search Criteria
Entity ID	Specifies a portfolio, sector portfolio, composite portfolio, or Master Fund by the entity ID of the entity.
Entity Name	Specifies a portfolio, sector portfolio, composite portfolio, or Master Fund by name of the entity.
Accounting Basis	Specifies the accounting basis for the entity. For example, USTAX, GAAP, or IFRS.
Report Name	Specifies the IFRS report by name. Options include: Fair Value Levels – Position Report Fair Value Levels – Lot Level Report Price Level Transfer Fair Value Level 3 Recon
Transfer Valuation	Specifies the date used to value transfers. To use this option, you must select Price Level Transfer or Fair Value Level 3 Recon as your report name. Options include: Actual Effective Date. Values price level changes on the effective date of the price level change. Beginning of Period Valuation. Values price level changes on the Report Start Date. End of Period Valuation. Values price level changes on the Report Date
Report Type	Specifies the type of date for controlling your report results. Options include: Accounting Date (Default) Month End Date
Report Start Date	Specifies the report date. Default is today's date. To use this option, you must select Price Level Transfer or Fair Value Level 3 Recon as your report name.
Report Date	Specifies the report date. Default is today's date.
Tolerance	Allows you to exclude transfer market values that are within +/- this amount. To use this option, you must select Price Level Transfer as your report name.
Selection Criteria
Report Filters	Allows you to show/hide additional report and security filters. The default is No.
Advanced Report Options	Allows you to show/hide advanced report, group, sort, and format options. The default is No.
Filter Security By	Allows you to show/hide the additional report filters. Options include: Security Cross Reference (Default). If you select this option the panel unhides the Xref Type and Xref Security ID fields for data entry. Issue Name. If you select this option, the panel unhides the Issue Name field for data entry. Primary Asset ID. If you select this option, the panel unhides the Primary Asset ID field for data entry
Other Filters	You can filter results using other filters. Options include: Price Level Long Short Asset Currency Investment Type Security Type Processing Security Type Issue Country
Report Groups	You can group the report results. Options include: Account/Sector Investment Type Security Type Primary Asset ID Asset Lib Ind Price Level Regulatory Category Processing Security Type Sub Security Type Country Long Short Ticker Symbol Security Alias Asset Currency Price Level Transfer
Report Sorts	You can sort the report results. Options include: Account/Sector Investment Type Security Type (Sort 1 default) Transfer Type Primary Asset ID Asset Lib Ind Price Level Regulatory Category Processing Security Type Sub Security Type Country Long Short Ticker Symbol Security Alias Asset Currency