Document ID: chunk:federal_register_of_legislation:F2023L00704:body:0:p11
Version: federal_register_of_legislation:F2023L00704
Segment Type: other
Provision Reference: 
Character Range: 27864–29326

item 21 and item 22.

Items that may be reclassified to profit or loss in subsequent periods

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

24.             Change in fair value of financial assets at fair value through other comprehensive income
Item 24  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).

25.             Amount reclassified to profit or loss
Item 25  Report amount reclassified to profit or loss.

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

26.             Insurance finance expenses for insurance contracts issued
Item 26  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.

27.             Reinsurance finance income for reinsurance contracts held
Item 27  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.

28.             Net insurance financial result through other comprehensive income
Item 28  Item 28 net insurance financial result through other comprehensive income is a derived item and is calculated as the sum of item 26 and item 27.