23BTo meet the requirement in paragraph 23A, an entity shall provide a breakdown that discloses:

23B To meet the requirement in paragraph 23A, an entity shall provide a breakdown that discloses:
(a) a profile of the timing of the nominal amount of the hedging instrument; and
(b) if applicable, the average price or rate (for example strike or forward prices etc) of the hedging instrument.
23C In situations in which an entity frequently resets (ie discontinues and restarts) hedging relationships because both the hedging instrument and the hedged item frequently change (ie the entity uses a dynamic process in which both the exposure and the hedging instruments used to manage that exposure do not remain the same for long—such as in the example in paragraph B6.5.24(b) of AASB 9) the entity:
(a) is exempt from providing the disclosures required by paragraphs 23A and 23B.
(b) shall disclose:
(i) information about what the ultimate risk management strategy is in relation to those hedging relationships;
(ii) a description of how it reflects its risk management strategy by using hedge accounting and designating those particular hedging relationships; and
(iii) an indication of how frequently the hedging relationships are discontinued and restarted as part of the entity’s process in relation to those hedging relationships.
23D An entity shall disclose by risk category a description of the sources of hedge ineffectiveness that are expected to affect the hedging relationship during its term.
23E If other sources of hedge ineffectiveness emerge in a hedging relationship, an entity shall disclose those sources by risk category and explain the resulting hedge ineffectiveness.
23F For cash flow hedges, an entity shall disclose a description of any forecast transaction for which hedge accounting had been used in the previous period, but which is no longer expected to occur.

The effects of hedge accounting on financial position and performance

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24A An entity shall disclose, in a tabular format, the following amounts related to items designated as hedging instruments separately by risk category for each type of hedge (fair value hedge, cash flow hedge or hedge of a net investment in a foreign operation):
(a) the carrying amount of the hedging instruments (financial assets separately from financial liabilities);
(b) the line item in the statement of financial position that includes the hedging instrument;
(c) the change in fair value of the hedging instrument used as the basis for recognising hedge ineffectiveness for the period; and
(d) the nominal amounts (including quantities such as tonnes or cubic metres) of the hedging instruments.
24B An entity shall disclose, in a tabular format, the following amounts related to hedged items separately by risk category for the types of hedges as follows:
(a) for fair value hedges:
(i) the carrying amount of the hedged item recognised in the statement of financial position (presenting assets separately from liabilities);
(ii) the accumulated amount of fair value hedge adjustments on the hedged item included in the carrying amount of the hedged item recognised in the statement of financial position (presenting assets separately from liabilities);
(iii) the line item in the statement of financial position that includes the hedged item;
(iv) the change in value of the hedged item used as the basis for recognising hedge ineffectiveness for the period; and
(v) the accumulated amount of fair value hedge adjustments remaining in the statement of financial position for any hedged items that have ceased to be adjusted for hedging gains and losses in accordance with paragraph 6.5.10 of AASB 9.
(b) for cash flow hedges and hedges of a net investment in a foreign operation:
(i) the change in value of the hedged item used as the basis for recognising hedge ineffectiveness for the period (ie for cash flow hedges the change in value used to determine the recognised hedge ineffectiveness in accordance with paragraph 6.5.11(c) of AASB 9);
(ii) the balances in the cash flow hedge reserve and the foreign currency translation reserve for continuing hedges that are accounted for in accordance with paragraphs 6.5.11 and 6.5.13(a) of AASB 9; and
(iii) the balances remaining in the cash flow hedge reserve and the foreign currency translation reserve from any hedging relationships for which hedge accounting is no longer applied.
24C An entity shall disclose, in a tabular format, the following amounts separately by risk category for the types of hedges as follows:
(a) for fair value hedges:
(i) hedge ineffectiveness—ie the difference between the hedging gains or losses of the hedging instrument and the hedged item—recognised in profit or loss (or other comprehensive income for hedges of an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5 of AASB 9); and
(ii) the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness.
(b) for cash flow hedges and hedges of a net investment in a foreign operation:
(i) hedging gains or losses of the reporting period that were recognised in other comprehensive income;
(ii) hedge ineffectiveness recognised in profit or loss;
(iii) the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness;
(iv) the amount reclassified from the cash flow hedge reserve or the foreign currency translation reserve into profit or loss as a reclassification adjustment (see AASB 101) (differentiating between amounts for which hedge accounting had previously been used, but for which the hedged future cash flows are no longer expected to occur, and amounts that have been transferred because the hedged item has affected profit or loss);
(v) the line item in the statement of comprehensive income that includes the reclassification adjustment (see AASB 101); and
(vi) for hedges of net positions, the hedging gains or losses recognised in a separate line item in the statement of comprehensive income (see paragraph 6.6.4 of AASB 9).
24D When the volume of hedging relationships to which the exemption in paragraph 23C applies is unrepresentative of normal volumes during the period (ie the volume at the reporting date does not reflect the volumes during the period) an entity shall disclose that fact and the reason it believes the volumes are unrepresentative.
24E An entity shall provide a reconciliation of each component of equity and an analysis of other comprehensive income in accordance with AASB 101 that, taken together:
(a) differentiates, at a minimum, between the amounts that relate to the disclosures in paragraph 24C(b)(i) and (b)(iv) as well as the amounts accounted for in accordance with paragraph 6.5.11(d)(i) and (d)(iii) of AASB 9;
(b) differentiates between the amounts associated with the time value of options that hedge transaction related hedged items and the amounts associated with the time value of options that hedge time-period related hedged items when an entity accounts for the time value of an option in accordance with paragraph 6.5.15 of AASB 9; and
(c) differentiates between the amounts associated with forward elements of forward contracts and the foreign currency basis spreads of financial instruments that hedge transaction related hedged items, and the amounts associated with forward elements of forward contracts and the foreign currency basis spreads of financial instruments that hedge time-period related hedged items when an entity accounts for those amounts in accordance with paragraph 6.5.16 of AASB 9.
24F An entity shall disclose the information required in paragraph 24E separately by risk category. This disaggregation by risk may be provided in the notes to the financial statements.