Document ID: chunk:federal_register_of_legislation:F2024C00047:front:0:p8
Version: federal_register_of_legislation:F2024C00047
Segment Type: other
Provision Reference: 
Character Range: 19228–22089

disclosure must include a detailed description of the economic relationship described in paragraph B5.7.6 of AASB 9.

Investments in equity instruments designated at fair value through other comprehensive income
11A If an entity has designated investments in equity instruments to be measured at fair value through other comprehensive income, as permitted by paragraph 5.7.5 of AASB 9, it shall disclose:
(a) which investments in equity instruments have been designated to be measured at fair value through other comprehensive income.
(b) the reasons for using this presentation alternative.
(c) the fair value of each such investment at the end of the reporting period.
(d) dividends recognised during the period, showing separately those related to investments derecognised during the reporting period and those related to investments held at the end of the reporting period.
(e) any transfers of the cumulative gain or loss within equity during the period including the reason for such transfers.
11B If an entity derecognised investments in equity instruments measured at fair value through other comprehensive income during the reporting period, it shall disclose:
(a) the reasons for disposing of the investments.
(b) the fair value of the investments at the date of derecognition.
(c) the cumulative gain or loss on disposal.

Reclassification
12–
12A [Deleted]
12B An entity shall disclose if, in the current or previous reporting periods, it has reclassified any financial assets in accordance with paragraph 4.4.1 of AASB 9. For each such event, an entity shall disclose:
(a) the date of reclassification.
(b) a detailed explanation of the change in business model and a qualitative description of its effect on the entity's financial statements.
(c) the amount reclassified into and out of each category.
12C For each reporting period following reclassification until derecognition, an entity shall disclose for assets reclassified out of the fair value through profit or loss category so that they are measured at amortised cost or fair value through other comprehensive income in accordance with paragraph 4.4.1 of AASB 9:
(a) the effective interest rate determined on the date of reclassification; and
(b) the interest revenue recognised.
12D If, since its last annual reporting date, an entity has reclassified financial assets out of the fair value through other comprehensive income category so that they are measured at amortised cost or out of the fair value through profit or loss category so that they are measured at amortised cost or fair value through other comprehensive income it shall disclose:
(a) the fair value of the financial assets at the end of the reporting period; and
(b) the fair value gain or loss that would have been recognised in profit or loss or other comprehensive income during the reporting period if the financial