Document ID: chunk:federal_register_of_legislation:F2024C00047:reg:44jj:p19
Version: federal_register_of_legislation:F2024C00047
Segment Type: reg
Provision Reference: reg 44JJ (pt 19/23)
Character Range: 137416–140493

remaining individually insignificant counterparty amounts shall be aggregated into one line item.

Other
B53 The specific disclosures required by paragraphs 13C–13E are minimum requirements. To meet the objective in paragraph 13B an entity may need to supplement them with additional (qualitative) disclosures, depending on the terms of the enforceable master netting arrangements and related agreements, including the nature of the rights of set-off, and their effect or potential effect on the entity's financial position.

Appendix D
Australian simplified disclosures for Tier 2 entities

This appendix is an integral part of the Standard.

          AusD1 This Standard does not apply to entities preparing general purpose financial statements that apply AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For‑Profit and Not-for-Profit Tier 2 Entities.

Compilation details
Accounting Standard AASB 7 Financial Instruments: Disclosures (as amended)
Compilation details are not part of AASB 7.
This compiled Standard applies to annual periods beginning on or after 1 January 2024 but before 1 July 2026. It takes into account amendments up to and including 22 June 2023 and was prepared on 15 November 2023 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting Standard made by the AASB.  Instead, it is a representation of AASB 7 (August 2015) as amended by other Accounting Standards, which are listed in the table below.

Table of Standards
Standard     Date made    FRL identifier  Commence-ment date  Effective date          Application, saving or transitional provisions
                                                              (annual periods
                                                              … on or after …)
AASB 7       7 Aug 2015   F2015L01610     31 Dec 2017         (beginning) 1 Jan 2018  see (a) below
AASB 16      23 Feb 2016  F2016L00233     31 Dec 2018         (beginning) 1 Jan 2019  see (b) below
AASB 17      19 Jul 2017  F2017L01184     31 Dec 2022         (beginning) 1 Jan 2023  see (c) below
AASB 2017-5  12 Dec 2017  F2018L00067     31 Dec 2017         (beginning) 1 Jan 2018  see (d) below
AASB 2019-1  21 May 2019  F2019L00966     31 Dec 2019         (beginning) 1 Jan 2020  see (e) below
AASB 2019-3  14 Oct 2019  F2019L01442     31 Dec 2019         (beginning) 1 Jan 2020  see (e) below
AASB 1060    6 Mar 2020   F2020L00288     30 Jun 2021         (beginning) 1 Jul 2021  see (f) below
AASB 2020-8  17 Sep 2020  F2020L01241     31 Dec 2020         (beginning) 1 Jan 2021  see (g) below
AASB 2021-2  30 Mar 2021  F2021L00471     31 Dec 2022         (beginning) 1 Jan 2023  see (h) below
AASB 2021-7  20 Dec 2021  F2021L01883     31 Dec 2021         (beginning) 1 Jan 2022  see (i) below
AASB 2022-7  15 Dec 2022  F2023L00018     31 Dec 2022         (beginning) 1 Jan 2023  see (h) below
AASB 2022-8  15 Dec 2022  F2023L00014     31 Dec 2022         (beginning) 1 Jan 2023  see (h) below
AASB 2022-9  15 Dec 2022  F2023L00015     30 Jun 2026