Fair Value Framework F03-36b

What must be disclosed in relation to fair value at each date for which a Statement of Financial Position is presented?

1. Reasons for electing a fair value option
2. Description of items where fair value was selected and reason for the selection
3. The difference between aggregate fair value and aggregate unpaid principal
4. For loans held as assets, the aggregate of loans that are 90 days
5. The difference between the aggregate fair value and the aggregate unpaid principal balance for loans that are 90 days or more past due.