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    Fair Value Implementation

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    youroseaaa
    The company values its financial instruments, including derivatives, at fair value using valuation techniques designed to maximize observable inputs. Fair value is measured based on the price that would be received to sell an asset or paid to transfer a liability between market participants as of the measurement date. Assets and liabilities are categorized in a three-level fair value hierarchy based on the lowest level of significant input used in the valuation. The company determines transfers between hierarchy levels and discloses categories based on asset and liability characteristics and risks.

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    Fair Value Implementation

    Uploaded by

    youroseaaa
    9 views2 pages
    The company values its financial instruments, including derivatives, at fair value using valuation techniques designed to maximize observable inputs. Fair value is measured based on the price that would be received to sell an asset or paid to transfer a liability between market participants as of the measurement date. Assets and liabilities are categorized in a three-level fair value hierarchy based on the lowest level of significant input used in the valuation. The company determines transfers between hierarchy levels and discloses categories based on asset and liability characteristics and risks.

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    The company values its financial instruments, including derivatives, at fair value using valuation techniques designed to maximize observable inputs. Fair value is measured based on the price that would be received to sell an asset or paid to transfer a liability between market participants as of the measurement date. Assets and liabilities are categorized in a three-level fair value hierarchy based on the lowest level of significant input used in the valuation. The company determines transfers between hierarchy levels and discloses categories based on asset and liability characteristics and risks.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    9 views2 pages

    Fair Value Implementation

    Uploaded by

    youroseaaa
    The company values its financial instruments, including derivatives, at fair value using valuation techniques designed to maximize observable inputs. Fair value is measured based on the price that would be received to sell an asset or paid to transfer a liability between market participants as of the measurement date. Assets and liabilities are categorized in a three-level fair value hierarchy based on the lowest level of significant input used in the valuation. The company determines transfers between hierarchy levels and discloses categories based on asset and liability characteristics and risks.

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    Fair Value Implementation

    PT INDOSAT Tbk

    The Company values its financial instruments, including derivatives, at fair value at
    each consolidated statement of financial position date. Fair value is the price that would be
    received to sell an asset or paid to transfer a liability in an orderly transaction between market
    participants at the measurement date. Fair value measurement assumes that a transaction to
    sell an asset or transfer a liability occurs:
    1. In the primary market for those assets and liabilities, or
    2. If there is no primary market, in the most profitable market for the asset or liability.

    The fair value of the asset or liability is measured using the assumptions that market
    participants would use when pricing the asset or liability, assuming that market participants
    are primarily acting in their best economic interest. The fair value measurement of non-
    financial assets takes into account the ability of market participants to generate the highest
    economic benefits in the use of the asset or by selling it to other market participants who will
    use the asset to its full potential. The Company uses valuation techniques that are appropriate
    to the circumstances and where adequate data are available to measure fair value, maximizing
    the use of relevant observable inputs and minimizing the use of relevant unobservable inputs.
    All assets and liabilities for which fair value is measured or disclosed in the consolidated
    financial statements can be categorized at the fair value hierarchy level, as described below,
    based on the lowest level of significant input to the overall fair value measurement:
    1. Level 1 - Quoted prices (without adjustment) in an active market for identical assets or
    liabilities
    2. Level 2 - Valuation technique where the lowest level input that is significant to the fair
    value measurement that can be observed either directly or indirectly
    3. Level 3 - Assessment technique where the lowest level input significant to the
    measurement is not observable.

    For assets and liabilities that are recognized at fair value in the consolidated financial
    statements on a recurring basis, the company determines whether a transfer occurs between
    levels in the hierarchy by evaluating the category (based on the lowest level input that is
    significant in the overall fair value measurement) at the end of each reporting period. For fair
    value disclosure purposes, the company has determined the categories of assets and liabilities
    based on the nature, characteristics, and risks of these assets or liabilities, and the level of the
    fair value hierarchy as described above. In determining the fair value of a financial liability,
    the company's credit risk associated with the instrument must be taken into account.

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