Document ID: chunk:federal_register_of_legislation:F2023C00181:body:0:p8
Version: federal_register_of_legislation:F2023C00181
Segment Type: other
Provision Reference: 
Character Range: 19497–22448

financial year or changes in estimates of amounts reported in prior financial years.
(e) issues, repurchases and repayments of debt and equity securities.
(f) dividends paid (aggregate or per share) separately for ordinary shares and other shares.
(g) the following segment information (disclosure of segment information is required in an entity's interim financial report only if AASB 8 Operating Segments requires that entity to disclose segment information in its annual financial statements):
(i) revenues from external customers, if included in the measure of segment profit or loss reviewed by the chief operating decision maker or otherwise regularly provided to the chief operating decision maker.
(ii) intersegment revenues, if included in the measure of segment profit or loss reviewed by the chief operating decision maker or otherwise regularly provided to the chief operating decision maker.
(iii) a measure of segment profit or loss.
(iv) a measure of total assets and liabilities for a particular reportable segment if such amounts are regularly provided to the chief operating decision maker and if there has been a material change from the amount disclosed in the last annual financial statements for that reportable segment.
(v) a description of differences from the last annual financial statements in the basis of segmentation or in the basis of measurement of segment profit or loss.
(vi) a reconciliation of the total of the reportable segments' measures of profit or loss to the entity's profit or loss before tax expense (tax income) and discontinued operations. However, if an entity allocates to reportable segments items such as tax expense (tax income), the entity may reconcile the total of the segments' measures of profit or loss to profit or loss after those items. Material reconciling items shall be separately identified and described in that reconciliation.
(h) events after the interim period that have not been reflected in the financial statements for the interim period.
(i) the effect of changes in the composition of the entity during the interim period, including business combinations, obtaining or losing control of subsidiaries and long-term investments, restructurings, and discontinued operations. In the case of business combinations, the entity shall disclose the information required by AASB 3 Business Combinations.
(j) for financial instruments, the disclosures about fair value required by paragraphs 91–93(h), 94–96, 98 and 99 of AASB 13 Fair Value Measurement and paragraphs 25, 26 and 28–30 of AASB 7 Financial Instruments: Disclosures.
(k) for entities becoming, or ceasing to be, investment entities, as defined in AASB 10 Consolidated Financial Statements, the disclosures in AASB 12 Disclosure of Interests in Other Entities paragraph 9B.
(l) the disaggregation of revenue from contracts with customers required by paragraphs 114–115 of AASB 15 Revenue from Contracts with Customers.
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