Document ID: chunk:federal_register_of_legislation:F2023L00610:body:0:p9
Version: federal_register_of_legislation:F2023L00610
Segment Type: other
Provision Reference: 
Character Range: 22313–25344

AASB 119.8 and AASB 119.63.
Item 5.2.2    Report other non-financial assets – other.

              Report this item in accordance with AASB 101.55 Common practice.

6.                  Total non-current assets and disposal groups classified as held for sale
Item 6  Report total non-current assets and disposal groups classified as held for sale.

        Report this item in accordance with AASB 101.54 (j) Disclosure, AASB 5 Appendix A and AASB 5.6.

7.                  Insurance contract assets
Item 7    Item 7 insurance contract assets, is a derived item calculated as the sum of item 7.1 and item 7.2.

          Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (a), AASB 17.100 Disclosure and AASB 101.54 (da).
Item 7.1  Report assets for incurred claims (being the asset equivalent of the liabilities for incurred claims) that are presented as insurance contract assets.

          Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (a) Disclosure, AASB 17.100 (c) Disclosure and AASB 101.54 (da) Disclosure.
Item 7.2  Report assets for remaining coverage (being the asset equivalent of the liabilities for remaining coverage) that are presented as insurance contract assets.

          Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (a) Disclosure, AASB 17.100 (a)-(b) Disclosure and AASB 101.54 (da) Disclosure.

8.                  Reinsurance contract assets
Item 8    Item 8 reinsurance contract assets, is a derived item calculated as the sum of item 8.1 and item 8.2.

          Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (c), AASB 17.100 Disclosure and AASB 101.54 (da).
Item 8.1  Report assets for incurred claims that are presented as reinsurance contract assets.

          Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (c) Disclosure, AASB 17.100 (c) Disclosure and AASB 101.54 (da) Disclosure.
Item 8.2  Report assets for remaining coverage that are presented as reinsurance contract assets.

          Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (c) Disclosure, AASB 17.100 (a)-(b) Disclosure and AASB 101.54 (da) Disclosure.

9.                  Total investments accounted for using the equity method
Item 9    Item 9 total investments accounted for using the equity method, is a derived item calculated as the sum of item 9.1 and item 9.2.

          Report this item in accordance with AASB 128.3, AASB 12.B16 Disclosure, AASB 101.54 (e) Disclosure and AASB 8.24 (a) Disclosure.
Item 9.1  Report investments in associates accounted for using the equity method.

          Report this item in accordance with AASB 101.55 Common practice, AASB 128.3 and AASB 128.16.
Item 9.2  Report investments in joint ventures accounted for using the equity method.

          Report this item in accordance with AASB 101.55 Common practice, AASB 128.3 and AASB 128.16.

10.             Investments in subsidiaries, joint ventures and associates not accounted for using equity method
Item 10