Document ID: chunk:federal_register_of_legislation:F2023L00612:body:0:p12
Version: federal_register_of_legislation:F2023L00612
Segment Type: other
Provision Reference: 
Character Range: 30618–33632

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 (ea).

33.             Profit (loss) after income tax attributable to members of the company
Item 33  Item 33 profit (loss) after income tax attributable to members of the company is a derived item and is calculated as the sum of item 31 and item 32.

         Report this item in accordance with AASB 101.81B (a) (ii).

Other comprehensive income

Items that may be reclassified to profit or loss in subsequent periods
Report this item in accordance with AASB 101.82A (a) (ii).

34.             Change in fair value of financial assets at fair value through other comprehensive income
Item 34  Report change in fair value of financial assets at fair value through other comprehensive income.

         Report this item in accordance with AASB 13 Appendix A, AASB 132.11 and AASB 7.20 (a) (viii).

35.             Amount reclassified to profit or loss
Item 35  Report amount reclassified to profit or loss.

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

36.             Insurance finance expenses for insurance contracts issued
Item 36  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.

37.             Reinsurance finance income for reinsurance contracts held
Item 37  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.

38.             Net insurance financial result through other comprehensive income
Item 38  Item 38, net insurance financial result through other comprehensive income, is a derived item calculated as the sum of item 36 and item 37.

39.             Share of other comprehensive income of associates and joint ventures accounted for using the equity method
Item 39  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).

40.             Income tax relating to items that will be reclassified
Item 40  Report income tax relating to items that will be reclassified.

         Report this item in accordance with AASB 101.91.

Items that will not be reclassified to profit or loss

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

41.             Revaluation of land and buildings

Item 41  Report revaluation of land and buildings.

         Report this item in accordance with AASB 116.39.

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