Document ID: chunk:federal_register_of_legislation:F2024L00708:body:0:p80
Version: federal_register_of_legislation:F2024L00708
Segment Type: other
Provision Reference: 
Character Range: 214767–217676

of the net assets of the entity only on liquidation and is classified as an equity instrument applying paragraphs 16C–16D of AASB 132.

Statement of comprehensive income

Items of income, expense, gains or losses
20 An entity shall either present, subject to the presentation requirements in AASB 18 Presentation and Disclosure in Financial Statements, disclose the following items of income, expense, gains or losses either in the statement of comprehensive income or disclose them in the notes:
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Other disclosures

Accounting policies
21 In accordance with paragraph 27A of AASB 108 Basis of Preparation of Financial Statements117 of AASB 101 Presentation of Financial Statements, an entity discloses material accounting policy information. Information about the measurement basis (or bases) for financial instruments used in preparing the financial statements is expected to be material accounting policy information.

Hedge accounting
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The effects of hedge accounting on financial position and performance
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24C An entity shall disclose, in a tabular format, the following amounts separately by risk category for the types of hedges as follows:
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(b) for cash flow hedges and hedges of a net investment in a foreign operation:
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(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 18 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 has affected profit or loss);
(v) the line item in the statement of comprehensive income that includes the reclassification adjustment (see AASB 18AASB 101); and
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24E An entity shall provide a reconciliation of each component of equity and an analysis of other comprehensive income in accordance with AASB 18 AASB 101 that, taken together:
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24F An entity shall provide disclose the information required in paragraph 24E separately by risk category. This disaggregation by risk may be disclosed provided in the notes to the financial statements.

Option to designate a credit exposure as measured at fair value through profit or loss
24G If an entity designated a financial instrument, or a proportion of it, as measured at fair value through profit or loss because it uses a credit derivative to manage the credit risk of that financial instrument it shall disclose:
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(c) on discontinuation of measuring a financial instrument, or a proportion of it, at fair value through profit or loss, that financial instrument's fair value that has become the new carrying amount in accordance with paragraph 6.7.4 of AASB 9 and the related nominal or principal amount (except for providing comparative information in accordance