Document ID: chunk:federal_register_of_legislation:F2024C01249:reg:23
Version: federal_register_of_legislation:F2024C01249
Segment Type: reg
Provision Reference: reg 23
Character Range: 148951–152546

23                      For each aggregate amount disclosed under item 22                                                                                                                                                                                                                                                                                                                                                                      (a) The total of amounts recognised as revenue, separately identifying, if applicable, the total amounts recognised as:
                                                                                                                                                                                                                                                                                                                                                                                                                                               (i) interest revenue; or
                                                                                                                                                                                                                                                                                                                                                                                                                                               (ii) dividend revenue
                                                                                                                                                                                                                                                                                                                                                                                                                                               (b) The total of amounts recognised as expense, separately identifying, if applicable, the total amounts recognised as:
                                                                                                                                                                                                                                                                                                                                                                                                                                               (i) interest expense; or
                                                                                                                                                                                                                                                                                                                                                                                                                                               (ii) write‑downs of receivables and allowances made for doubtful receivables
                                                                                                                                                                                                                                                                                                                                                                                                                                               (c) Any further disclosures necessary to provide an understanding of the effects of the transactions on the financial statements prepared in accordance with Australian Accounting Standards