Document ID: chunk:federal_register_of_legislation:F2019L00830:body:0:p38
Version: federal_register_of_legislation:F2019L00830
Segment Type: other
Provision Reference: 
Character Range: 103980–105574

AASB 7.
2.5.2 Fair Value Through OCI reserve – Other
Include:
     * fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.
2.6 Cash flow hedge reserve
Include:
     * the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.
2.7 Share based payments reserve
Include:
     * the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).
2.8 Other reserves
Include:
     * all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.
2.9 Total reserves
Sum the reporting items listed under 'Reserves'.
3. Retained profits or accumulated losses at the end of the period
4. Total shareholders' equity
Sum the reporting items: 'Shareholders' equity'.

    [1]  Monetary items are defined to mean units of currency held and assets and liabilities to be received or paid in a fixed or determinable number of units of currency. Spot rate means the exchange rate for immediate delivery.
    [2]  Examples of non-monetary items include amounts prepaid for goods and services (e.g. prepaid rent); goodwill; intangible assets; physical assets; and provisions that are to be settled by the delivery of a non-monetary asset.
[3] The IFRS are the International Financial Reporting Standards (IFRS), being the standards set by the International Accounting Standards Board, as existing at 1 July 2019.