Document ID: chunk:federal_register_of_legislation:F2023L00574:body:0:p13
Version: federal_register_of_legislation:F2023L00574
Segment Type: other
Provision Reference: 
Character Range: 33405–36506

liabilities - other.

               Report this item in accordance with AASB 132.11 and AASB 101.55 Common practice.
Item 21.2      Item 21.2 other non-financial liabilities is a derived item and is calculated as the sum of item 21.2.1 and item 21.2.2.
Item 21.2.1    Report net defined benefit liability.

               Report this item in accordance with AASB 119.8 and AASB 119.63.
Item 21.2.2    Report other non-financial liabilities – other.

               Report this item in accordance with AASB 101.55 Common practice.

22.             Current tax liabilities
Item 22  Report current tax liabilities.

         Report this item in accordance with AASB 112.5 and AASB 101.54 (n) Disclosure.

23.             Deferred tax liabilities
Item 23  Report deferred tax liabilities.

         Report this item in accordance with AASB 112.5 and AASB 101.54 (o) Disclosure, AASB 112.81 (g) (i) Disclosure and AASB 101.56 Disclosure.

24.             Provisions
Item 24    Item 24 provisions, is a derived item calculated as the sum of items 24.1 to 24.3 inclusive.

           Report this item in accordance with AASB 137.10, AASB 137.84 (a) Disclosure and AASB 101.78 (d) Disclosure.
Item 24.1  Report provisions for restructuring costs.

           Report this item in accordance with AASB 137.10 and AASB 137.70 Example.
Item 24.2  Report provisions for employee entitlements.

           Report this item in accordance with AASB 137.10 and AASB 101.78 (d) Disclosure.
Item 24.3  Report any other provisions not reported in items 24.1 – 24.2 inclusive.

           Report this item in accordance with AASB 137.10, AASB 137.84 (a) Disclosure and AASB 101.78 (d) Disclosure.

25.             Liabilities included in disposal groups classified as held for sale
Item 25  Report liabilities included in disposal groups classified as held for sale.

         Report this item in accordance with AASB 5 Appendix A, AASB 101.54 (p) Disclosure and AASB 5.38 Disclosure.

26.             Total liabilities
Item 26  Item 26 total liabilities, is a derived item calculated as the sum of items 16 to 25 inclusive.

         Report this item in accordance with AASB 101.55 Disclosure.

27.             Net assets
Item 27  Item 27 net assets, a derived item calculated as item 15 less item 26.

         Report this item in accordance with AASB 101.112 (c) Common practice and AASB 1.IG63 Example.

28.             Total equity
Item 28        Item 28 total equity is a derived item calculated as the sum of item 28.4 and item 28.5.

               Report this item in accordance with AASB 101.55 Disclosure and AASB 101.78 (e) Disclosure.
Item 28.1      Item 28.1 total issued capital is a derived item calculated as the sum of items 28.1.1 to 28.1.3.

               Report this item in accordance with AASB 101.78 (e) Example.
Item 28.1.1    Report ordinary shares.

               Report this item in accordance with AASB 133.5 and AASB 101.79 (a) Common practice.
Item 28.1.2    Report preference shares.

               Report this item in accordance with AASB 101.79 (a) Common practice.
Item 28.1.3