The Fair Value Levels – Position 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 – Position report:

1. From the Accounting Center window, click Reporting in the left navigation.
2. Double click Investment Accounting, Compliance Reports, and Fair Value Level Reporting.
   You see the Fair Value Level Reporting panel.
3. In the Report Name field, select Fair Value Levels – Position Report, if not already selected.
4. Complete the fields on the Fair Value Level Report panel. See the "Fair Value Level Report Panel Options" section for details about the options for submitting this report.
5. Click Submit.
   You see the Submit Query dialog box.
6. Click Advanced Report or Classic Grid Report for the report view you want.
   The report results appear on your desktop for the view selected.

Fair Value Levels – Lot Level Report

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 Transfers report:

1. From the Accounting Center window, click Reporting in the left navigation.
2. Double click Investment Accounting, Compliance Reports, and Fair Value Level Reporting.
   You see the Fair Value Level Reporting panel.
3. In the Report Name field, select Price Level Transfer.
4. Complete the fields on the Fair Value Level Report panel. See the "Fair Value Level Report Panel Options" section for details about the options for submitting this report.
5. Click Submit.
   You see the Submit Query dialog box.
6. Click Advanced Report or Classic Grid Report for the report view you want.
   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:

1. From the Accounting Center window, click Reporting in the left navigation.
2. Double click Investment Accounting, Compliance Reports, and Fair Value Level 3 Reconciliation Report.
   You see the Fair Value Level 3 Reconciliation report panel.
3. In the Report Name field, select Fair Value Level 3 Recon.
4. Complete the fields on the Fair Value Level Report panel. See the "Fair Value Level Report Panel Options" section for details about the options for submitting this report.
5. Click Submit.
   You see the Submit Query dialog box.
6. Click Advanced Report or Classic Grid Report for the report view you want.
   The report results appear on your desktop for the view selected.

Fair Value Level Report 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 Report panel follows.

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 Fair Value 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 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