Document ID: chunk:federal_register_of_legislation:F2023L00635:body:0:p11
Version: federal_register_of_legislation:F2023L00635
Segment Type: other
Provision Reference: 
Character Range: 27276–30181

reported in Column 3 and Column 4.

25.             Other finance costs
Item 25  Report other finance costs.

         Report this item in accordance with AASB 101.82 (b) and includes the interest expense on lease liabilities (based on AASB 16.49 and AASB 16.53 (b)).

         This item only needs to be reported in Column 3 and Column 4.

26.             Other expenses
Item 26  Report other expenses. Additionally, include expenses from contracts outside the scope of AASB 17 under this item.

         This item only needs to be reported in Column 3 and Column 4.

27.             Profit/loss from continuing operations before tax
Item 27  Item 27 is a derived item and is calculated as the sum of items 7, 16, and items 19 to 26 inclusive.

         Report this item in accordance with AASB 101.81A (a) Disclosure.

28.             Income tax expense from continuing operations
Item 28  Report income tax expense from continuing operations.

         Report this item in accordance with AASB 101.82 (d) and AASB 112.77.

         This item only needs to be reported in Column 3 and Column 4.

29.             Profit/loss for the year from continuing operations after income tax
Item 29  Item 29 profit/loss for the year from continuing operations after income tax is a derived item and is calculated as the sum of item 27 and item 28.

         Report this item in accordance with AASB 101.81A.

30.             Profit/loss from discontinued operations after income tax
Item 30  Report profit or loss from discontinued operations after income tax.

         Report this item in accordance with AASB 101.82 (ea).

         This item only needs to be reported in Column 3 and Column 4.

31.             Profit (loss) after income tax attributable to members of the company
Item 31  Item 31 profit (loss) after income tax attributable to members of the company is a derived item and is calculated as the sum of item 29 and item 30.

          Report this item in accordance with AASB 101.81B (a) (ii).

Other comprehensive income

Items that may be reclassified to profit or loss in subsequent periods

Report this item in accordance with AASB 101.82A (a) (ii).

32.             Change in fair value of financial assets at fair value through other comprehensive income
Item 32  Report change in fair value of financial assets at fair value through other comprehensive income.

         This item only needs to be reported in Column 3 and Column 4.

         Report this item in accordance with AASB 13 Appendix A, AASB 132.11 and AASB 7.20 (a) (viii).

33.             Amount reclassified to profit or loss
Item 33  Report amount reclassified to profit or loss.

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

         This item only needs to be reported in Column 3 and Column 4.

34.             Insurance finance expenses for insurance contracts issued