Document ID: chunk:federal_register_of_legislation:F2024L00075:reg:9
Version: federal_register_of_legislation:F2024L00075
Segment Type: reg
Provision Reference: reg 9
Character Range: 11661–12344

9                        The income statement shall include line items that present, when applicable, the following amounts for the period:
          (a)                    income, in aggregate or subclassified, subject to paragraph 10;
          (b)                   expenses, in aggregate or subclassified, subject to paragraph 10;
          (c)                    net benefits allocated to defined contribution member accounts;
          (d)                   the net change in defined benefit member liabilities;
          (e)                    net result, subject to paragraph 10; and
          (f)                    income tax expense or benefit attributable to net result.