Page 207 - Capricorn IAR 2020

NOTES TO THE CONSOLIDATED AND SEPARATE ANNUAL FINANCIAL STATEMENTS (continued)
for the year ended 30 June 2020
3. FINANCIAL RISK MANAGEMENT (continued)
3.5 Fair values of financial assets and liabilities (continued)
(d) Details of level 2 and level 3 fair value instruments
Valuation technique
Financial assets measured at fair value
Types of valuation inputs
Valuation inputs (ranges)
2020 INTEGRATED ANNUAL REPORT
2020
BW: 4.2% – 4.6% BG: 1.0% – 1.5%
BW & Entrepo: 5.1% – 10.4%
BW: 5.1% – 5.8%
EUR16.8 – 17.3 US$15.2 – 21.02
BW: 5.8%
BW: 7.75% BG: 5.8% Entrepo: 15.5%
BW:4.0% – 16.6%
BG: 3.8% – 32.0% Entrepo: 15.5% – 21.5%
3 – 360 mth
N/A
BW: 5.1% – 10.4%
2019
Financial assets at fair value through profit or loss and at fair value through other comprehensive income
Treasury bills
Government stock Unit trust investments
– OTC currency options Other debt securities
– Corporate bonds
Income approach*
Income approach* Market approach**
Income approach*
Income approach*
Note 1
Note 1 Note 4
Note 1 Note 1
Note 1
Note 2 Note 3
Note 1 Note 1
BW: 6.8% – 7.9% BG: 1.2% – 1.5%
BW & Entrepo: 7.3% – 9.9% BW: 7.1% – 7.7% EUR16.3 – 17.1 US$13.6 – 17.6
BW: 8.9%
BW: 10.5% BG: 6.5% CB: 12.0% and 29.8 % Entrepo: 21.5% BW: 6.3% – 19.7% BG: 4.5% – 32.0% CB: 0.0% – 30.5% Entrepo: 18.5% – 21.5% 3 – 360 mth
BW: 7.9% – 10.7% CB: 13.6% – 20.9% BW: 7.5% – 15.2% CB: 16.0% – 25.5%
Financial assets for which the fair value is disclosed
Loans and advances to customers
– Discount rate
– Earnings rate
– Term to maturity
Financial assets at amortised cost
Treasury bills Government stock
Income approach*
Income approach* Income approach*
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