Document ID: chunk:federal_register_of_legislation:F2023L00610:body:0:p14
Version: federal_register_of_legislation:F2023L00610
Segment Type: other
Provision Reference: 
Character Range: 36540–39377

28.1.3    Report other issued capital.

               Report this item in accordance with AASB 101.79 (a) Disclosure.

               Report mutual equity interests at this item.
Item 28.2      Item 28.2 total reserves is a derived item calculated as the sum of items 28.2.1 to 28.2.10 inclusive.

               Report this item in accordance with AASB 101.78 (e) Example.
Item 28.2.1    Report general reserves.

               Report this item in accordance with AASB 101.106 Disclosure and AASB 101.79 (b) Disclosure.
Item 28.2.2    Report capital profits reserves.

               Report this item in accordance with AASB 101.108 Common practice.
Item 28.2.3    Item 28.2.3 total asset revaluation reserves is a derived item calculated as the sum of item 28.2.3.1 and item 28.2.3.2.
Item 28.2.3.1  Report asset revaluation reserves for property, plant and equipment.

               Report this item in accordance with AASB 101.108, AASB 16.39 and AASB 116.77 (f) Disclosure.
Item 28.2.3.2  Report asset revaluation reserves for intangibles.

               Report this item in accordance with AASB 138.124 (b) Disclosure.
Item 28.2.4    Report foreign currency translation reserves.

               Report this item in accordance with AASB 101.78 (e) Common practice, AASB 101.108 and AASB 121.52 (b).
Item 28.2.5    Report cash flow hedge reserves.

               Report this item in accordance with AASB 101.78 (e) and AASB 9.6.5.11 Disclosure.
Item 28.2.6    Report share-based payment reserves.

               Report this item in accordance with AASB 101.78 (e) Common practice.
Item 28.2.7    Report financial assets at FVOCI.

               Report this item in accordance with AASB 101.78 (e) Common practice.
Item 28.2.8    Report cost of hedging reserves.

               Report this item in accordance with AASB 101.108 Example and AASB 9.6.5.16 Disclosure.
Item 28.2.9    Report insurance/reinsurance finance reserve.

               Insurance finance reserve represents the reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss. Reinsurance finance reserve represents the reserve of finance income (expenses) from reinsurance contracts held.

               Report the amount of insurance finance expense or income recognised in other comprehensive income where the entity chooses the accounting policy set out in AASB 17.88(b) or AASB 17.89(b).

               Report this item in accordance with AASB 101.54 (r) Disclosure, 101.78 (e) Disclosure and AASB 101.108 Example.
Item 28.2.10   Report other reserves.

               Report this item in accordance with AASB 101.106 Disclosure and AASB 101.79 (b) Disclosure.
Item 28.3      Report retained earnings.

               Report this item in accordance with AASB 101.IG6 Example and AASB 101.78 (e) Example.