Document ID: chunk:federal_register_of_legislation:F2023L00575:body:0:p9
Version: federal_register_of_legislation:F2023L00575
Segment Type: other
Provision Reference: 
Character Range: 22390–25443

(a) (i).

11.             Net gains/losses on derecognition of financial assets measured at fair value through other comprehensive income

Item 11  Report net gains or losses on derecognition of financial assets measured at fair value through other comprehensive income.

         Report this item in accordance with AASB 132.11 and AASB 7.20 (a) (viii).

12.             Net gains/(losses) on derecognition of financial assets measured at amortised cost

Item 12  Report net gains/(losses) on derecognition of financial assets measured at amortised cost.

         Report this item in accordance with AASB 132.11 and AASB 101.82 (aa).

13.             Impairment loss on financial assets

Item 13  Report impairment loss on financial assets.

         Report this item in accordance with AASB 9 Appendix A, AASB 132.11 and AASB 101.82 (ba).

14.             Net gains from fair value adjustments to investment properties

Item 14  Report net gains from fair value adjustments to investment properties.

         Report this item in accordance with AASB 140.5 and AASB 140.76 (d).

15.             Net foreign exchange income / expense

Item 15  Report net foreign exchange income or expense.

         Report this item in accordance with AASB 121.52 (a) Common practice.

16.             Total investment result

Item 16  Item 16 total investment result is a derived item and is calculated as the sum of items 8 to 15 inclusive.

17.             Insurance finance expenses for insurance contracts issued

Item 17  Report insurance finance expenses for insurance contracts issued. This item can be a net income or net expense.

         Report this item in accordance with AASB 17.87 and AASB 17 Appendix A.

18.             Reinsurance finance income for reinsurance contracts held

Item 18  Report reinsurance finance income for reinsurance contracts held. This item can be a net income or net expense.

         Report this item in accordance with AASB 17.82 and AASB 17 Appendix A.

         Report the "Effect of changes in non-performance risk of reinsurers" as reported in GRS 320.0 Part B RF1 item 14 at this item.

19.             Net insurance financial result through profit or loss

Item 19  Item 19 is a derived item and is calculated as the sum of item 17 and item 18. This item can be a net income or net expense.

20.             Asset management services revenue

Item 20  Report asset management services revenue. This includes revenue from investment management services accounted for in accordance with AASB 15.

         Report this item in accordance with AASB 15.113 (a) Disclosure and AASB 15.114 Disclosure.

21.             Share of profit/loss of associates and joint ventures accounted for using the equity method

Item 21  Report the share of profit or loss of associates and joint ventures accounted for using the equity method.

         Report this item in accordance with AASB 101.82 (c) and AASB 128.3.

22.             Profit/loss from non-current assets and disposal groups classified as held for