Document ID: chunk:federal_register_of_legislation:F2023L00575:body:0:p10
Version: federal_register_of_legislation:F2023L00575
Segment Type: other
Provision Reference: 
Character Range: 25172–28163

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 sale and not qualifying as discontinued operations

Item 22  Report the profit or loss from non-current assets and disposal groups classified as held for sale and not qualifying as discontinued operations.

23.             Impairment loss for goodwill

Item 23  Report impairment loss for goodwill.

         Report this item in accordance with AASB 138.8, AASB 3 Appendix A and AASB 3.B67 (d).

24.             Other income

Item 24  Report other income that is not reported elsewhere in the Reporting Standard; including income from contracts outside the scope of AASB 17 (including AASB 15 Revenue from Contracts with Customers) under this item. Revenue from investment management services is to be reported at item 21.

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)).

26.             Other expenses

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

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.

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).

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