Document ID: chunk:federal_register_of_legislation:F2023L00586:body:0:p10
Version: federal_register_of_legislation:F2023L00586
Segment Type: other
Provision Reference: 
Character Range: 25312–28430

Disclosure and AASB 101.54 (c) Disclosure.
Item 14.2    Item 14.2 intangible assets other than goodwill, is a derived item calculated as the sum of item 14.2.1 and item 14.2.2.

             Report this item in accordance with AASB 138.8, AASB 101.54 (c) Disclosure and AASB 138.118 (e) Disclosure.
Item 14.2.1  Report intangible assets with a finite life.

             Report this item in accordance with AASB 138.8, AASB 136.135 (b) Disclosure, AASB 138.122 (a) Disclosure and AASB 136.134 (b) Disclosure.
Item 14.2.2  Report intangible assets with an indefinite life.

             Report this item in accordance with AASB 138.8, AASB 136.135 (b) Disclosure, AASB 138.122 (a) Disclosure and AASB 136.134 (b) Disclosure.
Item 14.3    Report total accumulated amortisation and impairment of intangible assets and goodwill.

             Report this item in accordance with AASB 138.8, AASB 138.118 (c) Disclosure and AASB 3 Appendix A.

15.             Total assets
Item 15  Item 15 total assets, is a derived item calculated as the sum of items 1 to 14 inclusive.

         Report this item in accordance with AASB 101.55 Disclosure.

Liabilities and equity

16.             Total payables
Item 16    Item 16 total payables, is a derived item calculated as the sum of items 16.1 to 16.3 inclusive.

           Report this item in accordance with AASB 101.54 (k) Disclosure.
Item 16.1  Report accrued expenses.

           Report this item in accordance with AASB 101.55 Common practice.
Item 16.2  Report dividends payable.
Item 16.3  Report other payables.

           Report this item in accordance with AASB 101.55 Common practice.

17.             Investment contract liabilities
Item 17  Report investment contract liabilities.

         Report this item in accordance with AASB 101.54 (m).

18.             Insurance contract liabilities
Item 18    Item 18 insurance contract liabilities, is a derived item calculated as the sum of item 18.1 and item 18.2.

           Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (b), AASB 17.100 and AASB 101.54 (ma).
Item 18.1  Report liabilities for incurred claims that are presented as insurance contract liabilities.

           Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (b) Disclosure, AASB 17.100 (c) Disclosure and AASB 101.54 (ma) Disclosure.
Item 18.2  Report liabilities for remaining coverage that are presented as insurance contract liabilities.

           Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (b) Disclosure, AASB 17.100 (a)-(b) Disclosure and AASB 101.54 (ma) Disclosure.

19.             Reinsurance contract liabilities
Item 19    Item 19 reinsurance contract liabilities, is a derived item calculated as the sum of item 19.1 and item 19.2.

           Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (d) and AASB 101.54 (ma).
Item 19.1  Report liabilities for incurred claims (being the liability equivalent of the assets for incurred claims) that are presented as reinsurance contract liabilities.

           Report this item in accordance with AASB 17