Document ID: chunk:federal_register_of_legislation:F2023L00721:reg:3
Version: federal_register_of_legislation:F2023L00721
Segment Type: reg
Provision Reference: reg 3
Character Range: 54991–55860

3  Retained Earnings Item Type           * Retained earnings at the beginning of the reporting period                         Report the retained earnings item type.
                                         * Profit / loss after income tax attributable to members of the company
                                         * Adjustments to retained earnings due to change in accounting policies / standards
                                         * Reduction in retained earnings on share buy back
                                         * Transfers to / from reserves
                                         * Transfers to / from parent entity
                                         * Dividends declared or paid
                                         * Transfers to / from other funds

                                         * Other retained earnings movements