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Using the case facts and the fair value amounts provided in the fair value data table below. prepare the annual quantitative disclosure tables required by

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Using the case facts and the fair value amounts provided in the fair value data table below. prepare the annual quantitative disclosure tables required by ABC 321'} as of December 31.J 2.012. for each of the six instruments: o The fair value measurements as of the reporting date {i.e., December 31, Zll'.) separately for each class of assets and liabilities. Use blank table formats 1a and 1b below to complete the required quantitative disclosures. (Note that participants are also required to identify the classes of assets and liabilities to include in Tables la and 1b.} o For assets and liabilities measured at fair value by means of signicant unobservable inputs on a recurring basis. a reconciliation of the begirming and ending balances (i.e., annual table] separately for each class of assets and liabilities, including where the gains or losses included in earnings are reported in the income statement. Use blank table format 1 below to complete the required quantitative disclosures. (Note that participants are also required to identify the classes of assets and liabilities to include in Table 2.] o For certain assets and liabilities measured at fair value. (I) the amount of the total gains or losses for the period included in earnings that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held as of the reporting date (i.e., December 31. 21312) and (2} a description of where those unrealized gains or losses are reported in the income statement. Use blank table format 2 below to complete the required quantitative disclosures. o For assets and liabilities measured at fair value by means of signicant unobservable inputs. quantitative information about the signicant unobservable inputs used in the fair value measurement. Use blank table format 3 below to complete the required quantitative disclosures. (Note that participants are also required to identify the classes of assets and liabilities to include in Table 3.)

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