For recurring level 3 fair values, a reconciliation from the opening to the closing balances, disclosing separately the following changes in the period
(i) total gains/losses in profit or loss, and the line items in
which they are recognised
(ii) total gains/losses in other comprehensive income, and
the line items in which they are recognised
(iii) purchases, sales and settlements (each disclosed
separately)
(iv) amounts of any transfers into and out of (separately
disclosed) level 3, reasons for the transfers and the entity’s policy for determining when transfers between levels are deemed to have occurred.