Within each table, the assets and liabilities measured at fair value in each major category are separated into the level of the hierarchy on which fair value is based, The table also includes total gains and losses recognize for each major category.
2. For items measured on a recurring basis at fair value, tables similar to those for nonrecurring items are required. These tables must provide additional information regarding fair values based on Level3 (unobservable inputs, including a roll-forward analysis of fair value balance sheet amounts and disclosure of the unrealized gains and losses for Level 3 items held at the reporting date.