CQUniversity Annual Report - Central Queensland University

CQUniversity ANNUAL REPORT 2012
Note 41. Financial risk management (continued)
(d) Fair value of financial assets and liabilities (continued)
Consolidated
Notes
Financial assets
Non-traded financial assets
Available for sale financial assets 21
Unlisted shares 21
Central Queensland University
and Controlled Entities
Notes to the Financial Statements
for the year ended 31 December 2012
Fair value measurements recognised in the balance sheet are categorised into the following fair value
hierarchy that reflects the significance of the inputs used in making these measurements:
Level 1 - fair values that reflect unadjusted quoted prices in active markets for identical assets/liabilities;
Level 2 - fair values that are based on inputs that are directly or indirectly observable for the asset/liability (other than unadjusted
quoted prices); and
Level 3 - fair values that are derived from data not observable in a market.
31 Dec 2012 Level 1 Level 2 Level 3
$'000 $'000 $'000 $'000
30,886 30,886 - -
1,813 - - 1,813
32,699 30,886 - 1,813
67
ANNUAL FINANCIAL STATEMENTS
Notes
Financial assets
Non-traded financial assets
Available for sale financial assets 21
Unlisted shares 21
31 Dec 2011 Level 1 Level 2 Level 3
$'000 $'000 $'000 $'000
35,500 35,500 - -
1,553 - - 1,553
37,053 35,500 - 1,553
Parent
Notes
Financial assets
Non-traded financial assets
Available for sale financial assets 21
Unlisted shares 21
31 Dec 2012 Level 1 Level 2 Level 3
$000 $000 $000 $000
30,886 30,886 - -
2,750 - - 2,750
33,636 30,886 - 2,750
Notes
Financial assets
Non-traded financial assets
Available for sale financial assets 21
Unlisted shares 21
31 Dec 2011 Level 1 Level 2 Level 3
$'000 $'000 $'000 $'000
35,500 35,500 - -
1,553 - - 1,553
37,053 35,500 - 1,553
Reconciliation of movements of financial assets categorised as level 3 has been disclosed in Note 21 - Available for sale financial
assets.