Document ID: chunk:federal_register_of_legislation:F2023L00575:body:0:p11
Version: federal_register_of_legislation:F2023L00575
Segment Type: other
Provision Reference: 
Character Range: 27907–30958

that may be reclassified to profit or loss in subsequent periods

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

32.             Change in fair value of financial assets at fair value through other comprehensive income

Item 32  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).

33.             Amount reclassified to profit or loss

Item 33  Report amount reclassified to profit or loss.

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

34.             Insurance finance expenses for insurance contracts issued

Item 34  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.

35.             Reinsurance finance income for reinsurance contracts held

Item 35  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.

36.             Net insurance financial result through other comprehensive income

Item 36  Item 36 is a derived item and is calculated as the sum of item 34 and item 35. This item can be a net income or net expense.

37.             Share of other comprehensive income of associates and joint ventures accounted for using the equity method

Item 37  Report the share of other comprehensive income of associates and joint ventures accounted for using the equity method.

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

38.             Income tax relating to items that will be reclassified

Item 38  Report income tax relating to items that will be reclassified.

         Report this item in accordance with AASB 101.91.

Items that will not be reclassified to profit or loss

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

39.             Revaluation of land and buildings

Item 39  Report revaluation of land and buildings.

         Report this item in accordance with AASB 116.39.

40.             Share of other comprehensive income of associates and joint ventures accounted for using the equity method

Item 40  Report share of other comprehensive income of associates and joint ventures accounted for using the equity method.

         Report this item in accordance with AASB 101.82A (b) (i) and AASB 128.3.

41.             Remeasurements of post-employment benefit obligations, before tax

Item 41  Report remeasurements of post-employment benefit obligations, before tax.

         Report this item in accordance with AASB 119.120 (c).

42.             Income tax relating to items that will not be reclassified

Item 42  Report income tax relating to items that will not be reclassified.

         Report this item in accordance with AASB 101.91.

43.             Total other comprehensive