Other
Transfers between Fair Value Hierarchies
Analysis
StatementIncome Statement
SectionOther
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ4 2018
Last reportedQ1 2026May 6, 2026
How to read this metric
Transfers from Level 3 to Level 2 are generally positive, indicating increased market observability and reduced valuation uncertainty.
Detailed definition
The movement of assets or liabilities between the three levels of the fair value hierarchy, typically due to changes in...
Peer comparison
Required disclosure for all public companies under GAAP; peers report this in fair value measurement footnotes.
Metric ID:
other_transfersbetween_fair_value_hierarchiesHistorical Data
20 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
Range$0.00 – $0.00
Transfers between Fair Value Hierarchies at Other Companies
Frequently Asked Questions
- What is NiSource's transfers between fair value hierarchies?
- NiSource (NI) reported transfers between fair value hierarchies of $0.00 in Q1 2026.
- What does transfers between fair value hierarchies mean?
- The value of assets or liabilities moved between different levels of valuation reliability.