Document ID: chunk:federal_register_of_legislation:F2023L00635:body:0:p12
Version: federal_register_of_legislation:F2023L00635
Segment Type: other
Provision Reference: 
Character Range: 29909–32837

Item 33  Report amount reclassified to profit or loss.

         Report this item in accordance with AASB 7.20 (a) (viii).

         This item only needs to be reported in Column 3 and Column 4.

34.             Insurance finance expenses for insurance contracts issued
Item 34  Report insurance finance expenses for insurance contracts issued. This item can be a net income or net expense.

         Report this item in accordance with AASB 17.90 and AASB 17 Appendix A.

         This item only needs to be reported in Column 3 and Column 4.

35.             Reinsurance finance income for reinsurance contracts held
Item 35  Report reinsurance finance income for reinsurance contracts held. This item can be a net income or net expense.

         Report this item in accordance with AASB 17.82, AASB 17.90 and AASB 17 Appendix A.

         This item only needs to be reported in Column 3 and Column 4.

36.             Net insurance financial result through other comprehensive income
Item 36  Item 36 is a derived item and is calculated as the sum of item 34 and item 35. This item can be a net income or net expense.

37.             Share of other comprehensive income of associates and joint ventures accounted for using the equity method
Item 37  Report the share of other comprehensive income of associates and joint ventures accounted for using the equity method.

         Report this item in accordance with AASB 101.82A (b) (ii).

         This item only needs to be reported in Column 3 and Column 4.

38.             Income tax relating to items that will be reclassified
Item 38  Report income tax relating to items that will be reclassified.

         Report this item in accordance with AASB 101.91.

         This item only needs to be reported in Column 3 and Column 4.

Items that will not be reclassified to profit or loss

Report this item in accordance with AASB 101.82A (a) (i).

39.             Revaluation of land and buildings
Item 39  Report revaluation of land and buildings.

         Report this item in accordance with AASB 116.39.

         This item only needs to be reported in Column 3 and Column 4.

40.             Share of other comprehensive income of associates and joint ventures accounted for using the equity method
Item 40  Report share of other comprehensive income of associates and joint ventures accounted for using the equity method.

         Report this item in accordance with AASB 101.82A (b) (i) and AASB 128.3.

         This item only needs to be reported in Column 3 and Column 4.

41.             Remeasurements of post-employment benefit obligations, before tax
Item 41  Report remeasurements of post-employment benefit obligations, before tax.

         Report this item in accordance with AASB 119.120 (c).

         This item only needs to be reported in Column 3 and Column 4.

42.             Income tax relating to items that will not