Document ID: chunk:federal_register_of_legislation:F2024L01124:body:0:p10
Version: federal_register_of_legislation:F2024L01124
Segment Type: other
Provision Reference: 
Character Range: 26693–29791

value, as at the relevant date, of current year profits (or losses), that relate to upfront fee income as determined in accordance with APS 111.

Item 1.1.1.6    Report Accumulated other comprehensive income (and other reserves).
                This is a derived item. It is the sum of the amounts reported in items 1.1.1.6.1 through 1.1.1.6.8.
Item 1.1.1.6.1  Report Unrealised gains and losses on investment securities.
                 This is the value, as at the relevant date, of unrealised gains and losses on debt and equity instruments measured at fair value through other comprehensive income in accordance with Australian Accounting Standards.

Item 1.1.1.6.2  Report Gains and losses on cash flow hedges.
                This is the value, as at the relevant date, of the reserve in relation to the effective portion of the gain or loss on the cash flow hedging instrument as determined in accordance with Australian Accounting Standards.
Item 1.1.1.6.3  Report Foreign currency translation reserve.
                This is the value, as at the relevant date, of the reserve relating to exchange rate differences arising on translation of assets and liabilities to the presentation currency in accordance with Australian Accounting Standards.
Item 1.1.1.6.4  Report Unrealised gains and losses from a foreign currency hedge of a net investment in a foreign operation.
                This is the value, as at the relevant date, of the unrealised fair value gain or loss of a hedging instrument that is determined to be an effective hedge of the net investment in a foreign operation, in accordance with Australian Accounting Standards.
Item 1.1.1.6.5  Report Property revaluation reserve.
                This is the value, as at the relevant date, of the balance of the reserve relating to the revaluation of property in accordance with of APS 111.
Item 1.1.1.6.6  Report Reserves from equity-settled share-based payments.
                This is the value of reserves associated with equity-settled share-based payments granted to employees as part of their remuneration package. Exclude reserves associated with equity-settled share-based payments to employees involving the purchase of existing shares from this item and from other components of capital reported in this form in accordance with APS 111.
Item 1.1.1.6.7  Report General reserve.
                General reserves are created from the appropriation of profits by an ADI (or the group it heads) after the payment of all dividends and tax. Exclude provisions held against performing exposures that represent unidentified losses from this item.
Item 1.1.1.6.8  Report Any other accumulated other comprehensive income (including other reserves specified by APRA).
                This is the value, as at the relevant date, of other reserves, including those specified by APRA.
Item 1.1.1.7    Report Minority interests arising from issue of ordinary equity by fully consolidated ADIs or overseas equivalent held by third parties (Level 2 only).
                This is as defined in APS 111.
                Report this