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Fair Value Hierarchy Leveling Fact Sheet

A Bloomberg Professional Services Of feringReference DataContent & Data SolutionsA Bloomberg Professional Services Of feringPricingContent & Data SolutionsFair Value Hierarchy Leveling Standard Rule & Methodology OverviewContents02 Market need for transparent, defensible Leveling which can be accessed quickly and consistently02 Leveling rules03 Leveling rule overview04 Level 105 Level 206 Level 307 Appendix A07 Appendix BIncreased scrutiny on security prices requires additional pricing transparency and informationIn recent years, the International accounting Standards Board (IASB) and the Financial accounting Standard Boards have been increasing their scrutiny of the inputs of financial instrument prices. This is a result of the issuance of ASC 820, fair Value Measurement in the and IFRS 13, fair Value Measurement internationally.

Accounting Standard Boards have been increasing their scrutiny of the inputs of financial instrument prices. This is a result of the issuance of ASC 820, Fair Value Measurement in the U.S. and IFRS 13, Fair Value Measurement internationally. Both accounting standards require

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