Document ID: chunk:federal_register_of_legislation:F2025L00102:body:0:p3
Version: federal_register_of_legislation:F2025L00102
Segment Type: other
Provision Reference: 
Character Range: 5966–8923

hedging relationship in accordance with paragraph 6.10.1 of AASB 9.
5D Paragraph 30C applies only to contracts that satisfy the requirements in paragraph 2.3A of AASB 9 and have been entered into with regards to an entity's electricity purchases. These contracts comprise those:
(a) within the scope of AASB 9; and
(b) outside the scope of AASB 9 in accordance with paragraph 2.4 of that Standard, including those excluded in accordance with paragraphs B2.7–B2.8 of that Standard.
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Significance of financial instruments for financial position and performance
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Other disclosures
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Contracts referencing nature-dependent electricity
30A An entity shall disclose in a single note in its financial statements information about contracts that meet the criteria set out in paragraph 5B. In particular, the entity shall disclose information that enables users of its financial statements to understand the effects these contracts have on the amount, timing and uncertainty of its future cash flows and on its financial performance. To meet these objectives, an entity shall disclose:
(a) information about contractual features that expose the entity to:
(i) variability in the underlying amount of electricity (see paragraph 2.3A of AASB 9); and
(ii) the risk that the entity would be required to buy electricity during a delivery interval in which the entity cannot use the electricity (see paragraph B2.7 of AASB 9).
(b) information about unrecognised commitments arising from such contracts as at the reporting date, including:
(i) the estimated future cash flows from buying electricity under these contracts. The entity shall apply its judgement when identifying the appropriate time bands within which to disclose the estimated future cash flows.
(ii) qualitative information about how the entity assesses whether a contract might become onerous (see AASB 137 Provisions, Contingent Liabilities and Contingent Assets), including the assumptions the entity uses in making this assessment.
(c) qualitative and quantitative information about effects on the entity's financial performance for the reporting period. The disclosure is based on the information that is applicable to the reporting period that the entity used to assess whether it has been a net purchaser of electricity (see paragraph B2.8 of AASB 9). An entity shall disclose information for the reporting period about:
(i) the costs arising from purchases of electricity made under the contracts, disclosing separately how much of the purchased electricity was unused at the time of delivery;
(ii) the proceeds arising from sales of unused electricity; and
(iii) the costs arising from purchases of electricity made to offset sales of unused electricity.
30B An entity shall disaggregate, for its contracts that meet the criteria set out in paragraph 5C, the information the entity discloses, by risk category, about the terms and conditions of hedging instruments in accordance with