Document ID: chunk:federal_register_of_legislation:F2023L00612:body:0:p11
Version: federal_register_of_legislation:F2023L00612
Segment Type: other
Provision Reference: 
Character Range: 27873–30907

or loss, is a derived item calculated as the sum of item 18 and item 19. This item can be a net income or net expense.

21.             Asset management services revenue
Item 21  Report asset management services revenue. This includes revenue from investment management services accounted for in accordance with AASB 15.

         Report this item in accordance with AASB 15.113 (a) Disclosure and AASB 15.114 Disclosure.

22.             Investment management expenses
Item 22  Report investment management expenses.

23.             Share of profit/loss of associates and joint ventures accounted for using the equity method
Item 23  Report the share of profit or loss of associates and joint ventures accounted for using the equity method.

         Report this item in accordance with AASB 101.82 (c) and AASB 128.3.

24.             Profit/loss from non-current assets and disposal groups classified as held for sale and not qualifying as discontinued operations
Item 24  Report the profit or loss from non-current assets and disposal groups classified as held for sale and not qualifying as discontinued operations.

25.             Impairment loss for goodwill
Item 25  Report impairment loss for goodwill.

         Report this item in accordance with AASB 138.8, AASB 3 Appendix A and AASB 3.B67 (d).

26.             Other income
Item 26  Report other income that is not reported elsewhere in this Reporting Standard; including income from contracts outside the scope of AASB 17 (including AASB 15 Revenue from Contracts with Customers) under this item. Revenue from investment management services is to be reported at item 21.

27.             Other finance costs
Item 27  Report other finance costs.

         Report this item in accordance with AASB 101.82 (b) and includes the interest expense on lease liabilities (with the meaning given to it in AASB 16.49 and AASB 16.53 (b)).

28.             Other expenses
Item 28  Report other expenses. Additionally, include expenses from contracts outside the scope of AASB 17 under this item.

29.             Profit/loss from continuing operations before tax
Item 29  Item 29 is a derived item and is calculated as the sum of items 7, 17, and items 20 to 28 inclusive.

         Report this item in accordance with AASB 101.81A (a) Disclosure.

30.             Income tax expense from continuing operations
Item 30  Report income tax expense from continuing operations.

         Report this item in accordance with AASB 101.82 (d) and AASB 112.77.

31.             Profit/loss for the year from continuing operations after income tax
Item 31  Item 31 profit/loss for the year from continuing operations after income tax, is a derived item calculated as the sum of item 29 and item 30.

         Report this item in accordance with AASB 101.81A.

32.             Profit/loss from discontinued operations after income tax
Item 32  Report profit or loss from discontinued operations after income tax.

         Report this item in accordance with AASB 101.82