Document ID: chunk:federal_register_of_legislation:F2023L00571:body:0:p11
Version: federal_register_of_legislation:F2023L00571
Segment Type: other
Provision Reference: 
Character Range: 28376–31511

AASB 101.54 (n) Disclosure.

23.             Deferred tax liabilities

Item 23  Report deferred tax liabilities.

         Report this item in accordance with AASB 112.5 and AASB 101.54 (o) Disclosure, AASB 112.81 (g) (i) Disclosure, and AASB 101.56 Disclosure.

24.             Provisions

Item 24    Item 24, provisions, is a derived item calculated as the sum of items 24.1 to 24.3 inclusive.

           Report this item in accordance with AASB 137.10, AASB 137.84 (a) Disclosure and AASB 101.78 (d) Disclosure.
Item 24.1  Report provisions for restructuring costs.

           Report this item in accordance with AASB 137.10 and AASB 137.70 Example.
Item 24.2  Report provisions for employee entitlements.

           Report this item in accordance with AASB 137.10 and AASB 101.78 (d) Disclosure.
Item 24.3  Report any other provisions not reported in items 24.1 – 24.2 inclusive.

           Report this item in accordance with AASB 137.10, AASB 137.84 (a) Disclosure and AASB 101.78 (d) Disclosure.

25.             Liabilities included in disposal groups classified as held for sale

Item 25  Report liabilities included in disposal groups classified as held for sale.

         Report this item in accordance with AASB 5 Appendix A, AASB 101.54 (p) Disclosure and AASB 5.38 Disclosure.

26.             Total liabilities

Item 26  Item 26, total liabilities, is a derived item calculated as the sum of items 16 to 25 inclusive.

         Report this item in accordance with AASB 101.55 Disclosure.

27.             Net assets

Item 27  Item 27, net assets, is a derived item calculated as item 15 less item 26.

         Report this item in accordance with AASB 101.112 (c) Common practice and AASB 1.IG63 Example.

28.             Total equity

Item 28        Item 28 total equity is a derived item and is calculated as the sum of items 28.1 to 28.4 inclusive.

               Report this item in accordance with AASB 101.55 Disclosure and AASB 101.78 (e) Disclosure.
Item 28.1      Item 28.1, total issued capital, is a derived item and is calculated as the sum of items 28.1.1 to 28.1.3.

               Report this item in accordance with AASB 101.78 (e) Example.
Item 28.1.1    Report ordinary shares.

               Report this item in accordance with AASB 133.5 and AASB 101.79 (a) Common practice.
Item 28.1.2    Report preference shares.

               Report this item in accordance with AASB 101.79 (a) Common practice.
Item 28.1.3    Report other issued capital.

               Report this item in accordance with AASB 101.79 (a) Disclosure.

               Report mutual equity interests at this item.
Item 28.2      Item 28.3, total reserves, is a derived item and is calculated as the sum of items 28.3.1 to 28.3.10 inclusive.

               Report this item in accordance with AASB 101.78 (e) Example.
Item 28.2.1    Report general reserve.

               Report this item in accordance with AASB 101.106 Disclosure and AASB 101.79 (b) Disclosure.
Item 28.2.2    Report capital profits reserve.

               Report this item in accordance with AASB 101.108 Common practice.
Item