CQUniversity Annual Report - Central Queensland University

68
Central Queensland University
and Controlled Entities
Notes to the Financial Statements
for the year ended 31 December 2012
Note 41. Financial risk management (continued)
(e) Reconciliation of Financial Assets categorised as level 3:
Consolidated
Level 3 Financial Assets 2012
Investments using
the equity method Unlisted shares Total
$'000 $'000 $'000
Opening balance
Total gains/(losses)
In profit or loss
-
-
1,553
-
1,553
-
In other comprehensive income - 260 260
Purchases
Sales
Transfers out of Level 3
Closing balance
-
-
-
-
-
-
-
1,813
-
-
-
1,813
Parent
Level 3 Financial Assets 2012
Investments using
the equity method Unlisted shares Total
$'000 $'000 $'000
Opening balance
- 1,955 1,955
Total gains/(losses)
In profit or loss - - -
In other comprehensive income - (110) (110)
Purchases
- 905 905
Sales
- - -
Transfers out of Level 3
- - -
Closing balance
- 2,750 2,750