Document ID: chunk:federal_register_of_legislation:F2023L00612:body:0:p10
Version: federal_register_of_legislation:F2023L00612
Segment Type: other
Provision Reference: 
Character Range: 25094–28108

income that is not reported at item 8 and items 10 to 16.

10.             Net gains/losses on financial assets at fair value through profit or loss
Item 10  Report net gains/losses on financial assets at fair value through profit or loss.

         Report this item in accordance with AASB 132.11 and AASB 7.20 (a) (i).

11.             Net gains/losses on derecognition of financial assets measured at fair value through other comprehensive income
Item 11  Report net gains or losses on derecognition of financial assets measured at fair value through other comprehensive income.

         Report this item in accordance with AASB 132.11 and AASB 7.20 (a) (viii).

12.             Net change in investment contract liabilities
Item 12  Report the net change in investment contract liabilities.

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

13.             Net gains/(losses) on derecognition of financial assets measured at amortised cost
Item 13  Report net gains/(losses) on derecognition of financial assets measured at amortised cost.

         Report this item in accordance with AASB 132.11 and AASB 101.82 (aa).

14.             Impairment loss on financial assets
Item 14  Report impairment loss on financial assets.

         Report this item in accordance with AASB 9 Appendix A, AASB 132.11 and AASB 101.82 (ba).

15.             Net gains from fair value adjustments to investment properties
Item 15  Report net gains from fair value adjustments to investment properties.

         Report this item in accordance with AASB 140.5 and AASB 140.76 (d).

16.             Net foreign exchange income / expense
Item 16  Report net foreign exchange income or expense.

         Report this item in accordance with AASB 121.52 (a) Common practice.

17.             Total investment result
Item 17  Item 17 total investment result is a derived item and is calculated as the sum of items 8 to 16 inclusive.

18.             Insurance finance expenses for insurance contracts issued
Item 18  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 17.87 and AASB 17 Appendix A.

19.             Reinsurance finance income for reinsurance contracts held
Item 19  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 and AASB 17 Appendix A.

         Report the "Effect of changes in non-performance risk of reinsurers" as reported in LRS 320.0 Part B RF1 item 14 at this item.

20.             Net insurance financial result through profit or loss
Item 20  Item 20 net insurance financial result through profit or loss, is a derived item calculated as the sum of item 18 and item 19. This item can be a net income or net expense.

21.             Asset management services revenue
Item 21  Report asset management services revenue. This includes