Financial Position 2 Equity Reserves Fair Value Through Other Comprehensive Income Reserve Other Amount Report the value of loans ands advances and all other items not reported as marketable securities, classified as fair value through the other comprehensive income (OCI) reserve consistent with the classification and measurement basis used by institutions in accordance with AASB 9, AASB 132, and AASB 7. Equity Reserves Marketable Securities Fair Value Through Other Comprehensive Income Reserve Amount Report the value of the marketable securities (debt and equity), classified as fair value through the other comprehensive income (OCI) reserve consistent with the classification and measurement basis used by institutions in accordance with AASB 9, AASB 132, and AASB 7.