Subdivision Items that will not be reclassified to p - Financial Sector (Collection of Data) (reporting standard) determination No. 109 of 2023 - Items that will not be reclassified to profit or loss | Zoe

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Subdivision Items that will not be reclassified to p - Financial Sector (Collection of Data) (reporting standard) determination No. 109 of 2023 - Items that will not be reclassified to profit or loss | Zoe

Items that will not be reclassified to profit or loss

Report this item in accordance with AASB 101.82A (a) (i).

Revaluation of land and buildings

Item 39	Report revaluation of land and buildings.Report this item in accordance with AASB 116.39.This item only needs to be reported in Column 3 and Column 4.

Share of other comprehensive income of associates and joint ventures accounted for using the equity method

Item 40	Report share of other comprehensive income of associates and joint ventures accounted for using the equity method.Report this item in accordance with AASB 101.82A (b) (i) and AASB 128.3.This item only needs to be reported in Column 3 and Column 4.

Remeasurements of post-employment benefit obligations, before tax

Item 41	Report remeasurements of post-employment benefit obligations, before tax.Report this item in accordance with AASB 119.120 (c).This item only needs to be reported in Column 3 and Column 4.

Income tax relating to items that will not be reclassified

Item 42	Report income tax relating to items that will not be reclassified.Report this item in accordance with AASB 101.91.This item only needs to be reported in Column 3 and Column 4.

Total other comprehensive income

Item 43	Item 43 total other comprehensive income is a derived item and is calculated as the sum of item 32, 33, and items 36 to 42 inclusive.Report this item in accordance with AASB 101.81A (b).

Total comprehensive income

Item 44	Item 44 total comprehensive income is a derived item and is calculated as the sum of item 31 and item 43.Report this item in accordance with AASB 101.81A (c).