29Disclosures of fair value are not required:

29 Disclosures of fair value are not required:

30 In the case described in paragraph 29(c), an entity shall disclose information to help users of the financial statements make their own judgements about the extent of possible differences between the carrying amount of those contracts and their fair value, including:

44H [Deleted by the IASB]

44I When an entity first applies AASB 9, it shall disclose for each class of financial assets at the date of initial application:

(a) the original measurement category and carrying amount determined in accordance with AASB 139;

(b) the new measurement category and carrying amount determined in accordance with AASB 9; and

(c) the amount of any financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, distinguishing between those that AASB 9 requires an entity to reclassify and those that an entity elects to reclassify.

An entity shall present these quantitative disclosures in tabular format unless another format is more appropriate.