Document ID: chunk:federal_register_of_legislation:F2023L00704:body:0:p10
Version: federal_register_of_legislation:F2023L00704
Segment Type: other
Provision Reference: 
Character Range: 25079–28105

contract liabilities.

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

13.             Net gains/losses on derecognition of financial assets measured at amortised cost
Item 13  Report net gains/losses on derecognition of financial assets measured at amortised cost.

         Report this item in accordance with AASB 132.11 and AASB 101.82 (aa).

14.             Impairment loss on financial assets
Item 14  Report impairment loss on financial assets.

         Report this item in accordance with AASB 9 Appendix A, AASB 132.11 and AASB 101.82 (ba).

15.             Net gains from fair value adjustments to investment properties
Item 15  Report net gains from fair value adjustments to investment properties.

         Report this item in accordance with AASB 140.5 and AASB 140.76 (d).

16.             Net foreign exchange income / expense.
Item 16  Report the net foreign exchange income / expense.

         Report this item in accordance with AASB 121.52 (a) Common practice.

17.             Total investment result
Item 17  Item 17 total investment result is a derived item and is calculated as the sum of items 8 to 16 inclusive.

18.             Insurance finance expenses for insurance contracts issued
Item 18  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 17.87 and AASB 17 Appendix A.

19.             Reinsurance finance income for reinsurance contracts held
Item 19  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 and AASB 17 Appendix A.

         Insurers shall disclose the "Effect of changes in non-performance risk of reinsurers" as reported in LRS 320.0 Part B RF1 item 14 at this line item.

20.             Net insurance financial result through profit or loss
Item 20  Item 20 net insurance financial result through profit or loss is a derived item and is calculated as the sum of item 18 and item 19. This item can be a net income or net expense.

21.             Asset management services revenue
Item 21  Report asset management services revenue. This includes revenue from investment management services accounted for in accordance with AASB 15.

         Report this item in accordance with AASB 15.113 (a) Disclosure and AASB 15.114 Disclosure .

22.             Investment management expenses
Item 22  Report investment management expenses.

23.             Total of asset management services revenue and investment management expenses
Item 23  Item 23 total asset management services revenue and investment management expenses is a derived item and is calculated as the sum of 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