Document ID: chunk:federal_register_of_legislation:F2024L00708:body:0:p124
Version: federal_register_of_legislation:F2024L00708
Segment Type: other
Provision Reference: 
Character Range: 346385–349228

disclosed with equal prominence and presented in the notes. An entity shall indicate the basis on which the numerator(s) is (are) determined, including whether amounts per share are before tax or after tax. If a component of the statement of comprehensive income is used that is not reported as a line item in the statement of comprehensive income, a reconciliation shall be provided between the component used and a line item that is reported in the statement of comprehensive income.
73A [Deleted]Paragraph 73 applies also to an entity that discloses, in addition to basic and diluted earnings per share, amounts per share using a reported item of profit or loss, other than one required by this Standard.
73B In addition to presenting basic and diluted earnings per share required by this Standard, an entity is permitted to disclose in the notes additional amounts per share using a measure of performance as a numerator different from that required by paragraphs 12–18 and 33–35. However, such numerator(s) shall be the amount(s) attributable to ordinary equity holders of the parent entity of:
(a) a total or subtotal in paragraphs 69, 86 and 118 of AASB 18; or
(b) a management-defined performance measure as defined in paragraph 117 of AASB 18.
73C If, applying paragraph 73B, an entity discloses an additional amount per share, the entity shall:
(a) disclose the additional basic and diluted amounts per share with equal prominence.
(b) calculate the additional amount per share using the weighted average number of ordinary shares determined in accordance with this Standard.
(c) disclose the additional amount per share in the notes. That information cannot be presented in the primary financial statements.
(d) disclose the information required by paragraphs 121–125 of AASB 18 for the numerators that are management-defined performance measures.

Effective date
 ...
74F AASB 18 issued in June 2024 amended paragraphs 4A, 13 and 67A–68A, added paragraphs 73B–73C and deleted paragraphs 73–73A. An entity shall apply those amendments when it applies AASB 18.

AASB 134 Interim Financial Reporting (August 2015)
Paragraphs 4, 5, 7–10, 11A, 12, 20 and 24 are amended and paragraphs 16A(m) and 61 are added. New text is underlined and deleted text is struck through.

Definitions
4 The following terms are used in this Standard with the meanings specified:
…
Interim financial report means a financial report containing either a complete set of financial statements (as described in AASB 18 Presentation and Disclosure in Financial StatementsAASB 101 Presentation of Financial Statements) or a set of condensed financial statements (as described in this Standard) for an interim period.

Content of an interim financial report
5 AASB 18 AASB 101 defines a complete set of financial statements as including the following components: