Document ID: chunk:federal_register_of_legislation:F2024C00047:front:0:p15
Version: federal_register_of_legislation:F2024C00047
Segment Type: other
Provision Reference: 
Character Range: 37706–40531

from liabilities);
(ii) the accumulated amount of fair value hedge adjustments on the hedged item included in the carrying amount of the hedged item recognised in the statement of financial position (presenting assets separately from liabilities);
(iii) the line item in the statement of financial position that includes the hedged item;
(iv) the change in value of the hedged item used as the basis for recognising hedge ineffectiveness for the period; and
(v) the accumulated amount of fair value hedge adjustments remaining in the statement of financial position for any hedged items that have ceased to be adjusted for hedging gains and losses in accordance with paragraph 6.5.10 of AASB 9.
(b) for cash flow hedges and hedges of a net investment in a foreign operation:
(i) the change in value of the hedged item used as the basis for recognising hedge ineffectiveness for the period (ie for cash flow hedges the change in value used to determine the recognised hedge ineffectiveness in accordance with paragraph 6.5.11(c) of AASB 9);
(ii) the balances in the cash flow hedge reserve and the foreign currency translation reserve for continuing hedges that are accounted for in accordance with paragraphs 6.5.11 and 6.5.13(a) of AASB 9; and
(iii) the balances remaining in the cash flow hedge reserve and the foreign currency translation reserve from any hedging relationships for which hedge accounting is no longer applied.
24C An entity shall disclose, in a tabular format, the following amounts separately by risk category for the types of hedges as follows:
(a) for fair value hedges:
(i) hedge ineffectiveness—ie the difference between the hedging gains or losses of the hedging instrument and the hedged item—recognised in profit or loss (or other comprehensive income for hedges of an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5 of AASB 9); and
(ii) the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness.
(b) for cash flow hedges and hedges of a net investment in a foreign operation:
(i) hedging gains or losses of the reporting period that were recognised in other comprehensive income;
(ii) hedge ineffectiveness recognised in profit or loss;
(iii) the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness;
(iv) the amount reclassified from the cash flow hedge reserve or the foreign currency translation reserve into profit or loss as a reclassification adjustment (see AASB 101) (differentiating between amounts for which hedge accounting had previously been used, but for which the hedged future cash flows are no longer expected to occur, and amounts that have been transferred because the hedged item