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21 Fair value (continued)
21.2 Fair value and fair value hierarchies (continued)
21.2.1 Determination of fair value and fair value hierarchies (continued)

2024 Level 1 Level 2 Level 3 POCI Total

Financial assets measured at fair value
Investment securities – – 696 – 696

Financial asset for which
fair value is disclosed
Advances – – 1,046,285 – 1,046,285
Debt instruments at amortised cost 372,385 – – 5,123 377,508

Financial liabilities for which
fair value is disclosed
Customers’ current, savings
and deposit accounts – – 1,758,218 - 1,758,218

372,385 - 2,805,199 5,123 3,182,707

21.2.2 Transfers between Level 1 and 2
For the year ended September 30, 2025, and 2024, no assets were transferred between level 1 and level 2.

21.2.3 Description of significant unobservable inputs to valuation:
The significant unobservable inputs used in the fair value measurements categorised within Level 3 of the fair
value hierarchy as at September 30, 2025, are as shown below:

Significant
Valuation unobservable
technique inputs Range

Advances Discounted cash Growth rate 3.5% – 16.0%
flow method for cash flows
for subsequent
years

Customer’ current, savings Discounted cash Growth rate 0.0% – 3.0%
and deposit accounts flow method for cash flows
for subsequent
years