Document ID: chunk:federal_register_of_legislation:F2023L00635:body:0:p9
Version: federal_register_of_legislation:F2023L00635
Segment Type: other
Provision Reference: 
Character Range: 21986–24921

9 Appendix A.

        This item only needs to be reported in Column 3 and Column 4.

9.                  Other interest and similar income
Item 9  Report other interest and similar income. Include income that is not reported at item 8 and items 10 to 16.

        This item only needs to be reported in Column 3 and Column 4.

10.             Net gains/losses on financial assets at fair value through profit or loss
Item 10  Report net gains/losses on financial assets at fair value through profit or loss.

         Report this item in accordance with AASB 132.11 and AASB 7.20 (a) (i).

         This item only needs to be reported in Column 3 and Column 4.

11.             Net gains/losses on derecognition of financial assets measured at fair value through other comprehensive income
Item 11  Report net gains or losses on derecognition of financial assets measured at fair value through other comprehensive income.

         Report this item in accordance with AASB 132.11 and AASB 7.20 (a) (viii).

         This item only needs to be reported in Column 3 and Column 4.

12.             Net gains/(losses) on derecognition of financial assets measured at amortised cost
Item 12  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).

         This item only needs to be reported in Column 3 and Column 4.

13.             Impairment loss on financial assets
Item 13  Report impairment loss on financial assets.

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

         This item only needs to be reported in Column 3 and Column 4.

14.             Net gains from fair value adjustments to investment properties
Item 14  Report net gains from fair value adjustments to investment properties.

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

         This item only needs to be reported in Column 3 and Column 4.

15.             Net foreign exchange income / expense
Item 15  Report net foreign exchange income or expense.

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

         This item only needs to be reported in Column 3 and Column 4.

16.             Total investment result
Item 16  Item 16, total investment result, is a derived item and is calculated as the sum of items 8 to 15 inclusive.

17.             Insurance finance expenses for insurance contracts issued
Item 17  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.

         This item only needs to be reported in Column 3 and Column 4.

18.             Reinsurance finance income for reinsurance contracts held
Item 18  Report reinsurance finance income for