Document ID: chunk:federal_register_of_legislation:F2022C00529:front:0:p5
Version: federal_register_of_legislation:F2022C00529
Segment Type: other
Provision Reference: 
Character Range: 11036–13837

the circumstances to help compensate for the brevity of the concise financial report compared with the financial report.
27 In most situations, the content of the discussion and analysis would cover at least the following areas:
(a) in relation to the statement of profit or loss and other comprehensive income:
(i) trends in revenues;
(ii) the effects of significant economic or other events on the operations of the entity;
(iii) the main influences on costs of operations; and
(iv) measures of financial performance such as return on sales, return on assets and return on equity;
(b) in relation to the statement of financial position:
(i) changes in the composition of assets;
(ii) the relationship between debt and equity; and
(iii) significant movements in assets, liabilities and equity items;
(c) in relation to the statement of cash flows:
(i) changes in cash flows from operations;
(ii) financing of capital expenditure programs; and
(iii) servicing and repayment of borrowings; and
(d) in relation to the statement of changes in equity:
(i) changes in the composition of the components of equity; and
(ii) causes of significant changes in subscribed capital, such as rights issues, share buy-backs or capital reductions.

Specific Disclosures

28 When the entity has prepared its financial report on the basis that the entity is not a going concern, or where the going concern basis has become inappropriate after the reporting date, this fact shall be disclosed.
29 The following information shall be disclosed for each reportable segment identified in the financial report in accordance with AASB 8 Operating Segments:
(a) revenues from sales to external customers and revenues from transactions with other operating segments of the same entity if the specified amounts are included in the measure of segment profit or loss reviewed by the chief operating decision maker or are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss;
(b) a measure of profit or loss;
(c) a measure of total assets; and
(d) a measure of liabilities if such amount is regularly provided to the chief operating decision maker.
30 The following items for the period shall be disclosed even if the amounts are zero:
(a) the amount of revenue recognised in accordance with AASB 15 Revenue from Contracts with Customers;
(b) the amount of dividends, in aggregate and per share, in respect of each class of shares included in equity, identifying:
(i) dividends paid during the period and date of payment; and
(ii) dividends proposed or declared before the financial report was authorised for issue, and the expected date of payment, separately identifying, where relevant, those recognised from those not recognised as a distribution to