Document ID: chunk:federal_register_of_legislation:F2025C00169:reg:14:p2
Version: federal_register_of_legislation:F2025C00169
Segment Type: reg
Provision Reference: reg 14 (pt 2/2)
Character Range: 33929–34601

an equivalent financial reporting standard of a foreign jurisdiction), then the entity's payment times report for the reporting period must also include the information covered by subsection 13(2) and paragraph 13(3)(a) in relation to each operating segment of the entity (within the meaning of AASB 8 (or the equivalent financial reporting standard of a foreign jurisdiction)).

Additional information may be included
 (5) An entity to which this section applies may include, in a payment times report for a reporting period for the entity, any additional information that the entity considers useful for providing additional context for any matter covered in the report.