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Financial Sector (Collection of Data) (reporting standard) determination No. 109 of 2023
Items that may be reclassified to profitItems that may be reclassified to profit or loss in subsequent periods
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Items that may be reclassified to profit or loss in subsequent periods
Report this item in accordance with AASB 101.82A (a) (ii).
- Change in fair value of financial assets at fair value through other comprehensive income
| Item 32 | Report change in fair value of financial assets at fair value through other comprehensive income.This item only needs to be reported in Column 3 and Column 4.Report this item in accordance with AASB 13 Appendix A, AASB 132.11 and AASB 7.20 (a) (viii). |
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- Amount reclassified to profit or loss
| Item 33 | Report amount reclassified to profit or loss.Report this item in accordance with AASB 7.20 (a) (viii).This item only needs to be reported in Column 3 and Column 4. |
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- Insurance finance expenses for insurance contracts issued
| Item 34 | 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 17.90 and AASB 17 Appendix A.This item only needs to be reported in Column 3 and Column 4. |
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- Reinsurance finance income for reinsurance contracts held
| Item 35 | 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, AASB 17.90 and AASB 17 Appendix A.This item only needs to be reported in Column 3 and Column 4. |
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- Net insurance financial result through other comprehensive income
| Item 36 | Item 36 is a derived item and is calculated as the sum of item 34 and item 35. This item can be a net income or net expense. |
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- Share of other comprehensive income of associates and joint ventures accounted for using the equity method