Document ID: chunk:federal_register_of_legislation:F2023L00577:body:0:p13
Version: federal_register_of_legislation:F2023L00577
Segment Type: other
Provision Reference: 
Character Range: 32838–35890

operations after income tax

Item 29  Item 29, profit/loss for the year from continuing operations after income tax, is a derived item and is calculated as the sum of item 27 and item 28.

         Report this item in accordance with AASB 101.81A.

30.             Profit/loss from discontinued operations after income tax

Item 30  Report profit or loss from discontinued operations after income tax.

         Report this item in accordance with AASB 101.82 (ea).

31.             Profit (loss) from continuing and discontinued operations

Item 31  Item 31 profit or loss from continuing and discontinued operations is a derived item and is calculated as the sum of item 29 and item 30.

         Report this item in accordance with AASB 101.81A (a).

32.             Profit (loss) from continuing and discontinued operations attributable to owners of the parent

Item 32  Report profit (loss) from continuing and discontinued operations attributable to owners of the parent.

         Report this item in accordance with AASB 101.81B (a) (ii).

33.             Profit (loss) from continuing and discontinued operations attributable to non-controlling interests

Item 33  Report profit (loss) from continuing and discontinued operations attributable to non-controlling interests.

         Report this item in accordance with AASB 101.81B (a) (i).

Other comprehensive income

Items that may be reclassified to profit or loss in subsequent periods

Report this item in accordance with AASB 101.82A (a) (ii).

34.             Change in fair value of financial assets at fair value through other comprehensive income

Item 34  Report change in fair value of financial assets at fair value through other comprehensive income.

         Report this item in accordance with AASB 13 Appendix A, AASB 132.11 and AASB 7.20 (a) (viii).

35.             Amount reclassified to profit or loss

Item 35  Report amount reclassified to profit or loss.

         Report this item in accordance with AASB 7.20 (a) (viii).

36.             Insurance finance expenses for insurance contracts issued

Item 36  Report insurance finance expenses for insurance contracts issued. This item can be a net income or net expense.

         Report this item in accordance with AASB 17.90 and AASB 17 Appendix A.

37.             Reinsurance finance income for reinsurance contracts held

Item 37  Report reinsurance finance income for reinsurance contracts held. This item can be a net income or net expense.

         Report this item in accordance with AASB 17.82, AASB 17.90 and AASB 17 Appendix A.

38.             Net insurance financial result through other comprehensive income

Item 38  Item 38 is a derived item and is calculated as the sum of item 36 and item 37. This item can be a net income or net expense.

39.             Share of other comprehensive income of associates and joint ventures accounted for using the equity method

Item 39  Report the share of other comprehensive income of associates and joint ventures accounted for using the