Fair Value Framework F03-34b

Following initial recognition, what must be disclosed for each interim and annual period for each major category of asset and liability:

• The fair value measurements at the reporting date
• Segregated into each of the three levels within the fair value hierarchy
• Transfers into each level and transfers out of each level disclosed
• For levels 2 and 3, a description of the valuation techniques and inputs used to measure fair value
• Discussion of changes in valuation techniques
• A reconciliation of beginning and ending balances for fair value instruments in Level 3 measured by unobservable inputs.