Document ID: chunk:federal_register_of_legislation:F2021L01114:body:0:p38
Version: federal_register_of_legislation:F2021L01114
Segment Type: other
Provision Reference: 
Character Range: 115761–118891

are to be recorded in collective provisions in item 6.

Item 23.2                        Report the value of capital profits reserves.

Item 23.3                        Report the value of asset revaluation reserves (ARR).

                                 Include amounts relating to the revaluation of:

                                      * property, plant and equipment;
                                      * intangible assets;
                                      * investment in subsidiaries;
                                      * investments in associated entities;
                                      * non-current assets or disposal groups classified as held for sale; and
                                      * other assets.

Item 23.4                        Report the value of foreign currency translation reserves.

                                 Include: the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.

Item 23.5                        Report the value of cash flow hedge reserves.

                                 Include: the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132, and AASB 7.

Item 23.6                        Report the value of share-based payments reserves.

                                 Include: the equity-settled share-based payment reserve amounts as required by AASB 2.

Item 23.7                        Report the value of any other reserves not reported in items 23.1 to 23.6.

                                 Include: dividend reinvestment plan reserve.

                                 Item 23.7 is a derived item.  Report the value of other reserves in item 23.7 as item 23 less the sum of items 23.1 to 23.6 inclusive.

    24.        Total retained profits or accumulated losses at the end of the period

Item 24 collects information on the value of retained profits or accumulated losses as at the end of the period.

SBR: submit item 24 with accounting type of credit (equity).

Item 24                          Report the value of retained profits/losses or accumulated profits/losses.

    25.        Total shareholders' equity

Item 25 collects information on the value of total shareholders' equity.

SBR: submit item 25 with accounting type of credit (equity).

Item 25                          Report the value of total shareholders' equity.

                                 Item 25 is a derived item.  Report the value of total shareholders' equity in item 25 as the sum of item 22, item 23 and item 24.

[1] APRA may exempt an ADI from providing information under this Reporting Standard on the condition that it provides other information required by this Reporting Standard. APRA may exercise this discretion to ensure the information collected continues to accord with the Purpose.

For example, APRA may exempt an ADI, under paragraph 16(1)(b) of the Financial Sector (Collection of Data) Act 2001, from the requirement to provide information under ARF 720.0A, on the condition it provides information under ARF 720.0B.