Document ID: chunk:federal_register_of_legislation:F2023L00706:body:0:p23
Version: federal_register_of_legislation:F2023L00706
Segment Type: other
Provision Reference: 
Character Range: 76838–77955

retained earnings due to changes in accounting policies / standards amount.
           Any adjustment that increases retained earnings is to be reported as a positive amount.
 Item 1.4  Report the reduction in retained earnings on share buy back amount.
           Any reduction to retained earnings due to a buy back is to be reported as a negative amount.
 Item 1.5  Report the amounts transferred to / from reserves amount.
           Amounts transferred to retained earnings are to be reported as a positive amount.
 Item 1.6  Report the dividends declared or paid amount.
           Dividends declared or paid is to be reported as a negative amount.
 Item 1.7  Report the other retained earnings movements amount.
           Report this as a positive value where it would result in an increase to retained earnings.
 Item 1.8  Retained earnings at the end of the reporting period is a derived item calculated as:
                * item 1.1;
                * item 1.2;
                * item 1.3;
                * item 1.4;
                * item 1.5;
                * item 1.6; and
                * item 1.7.