AC2101 S1 2014 Seminar 10 FA.pptx

2012 8 4 28813 dbs ar 2012 9 looking ahead to

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Unformatted text preview: ted prices in accessible active markets for identical assets/liabilities Ø།  Level 2 inputs = inputs other than Level 1 that are directly/indirectly observable Ø།  Level 3 inputs = unobservable inputs •  Disclose info to users for assessing Ø།  The valuation techniques & inputs used to develop FV measurements Ø།  For recurring FV measurements using Level 3 inputs significantly, their effect on P/L or OCI 6 3 28/8/13 DBS – AR 2012 7 DBS –...
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This document was uploaded on 02/10/2014.

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