Financial Sector (Collection of Data) (reporting standard) determination No. 122 of 2023
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 34 | Report change in fair value of financial assets at fair value through other comprehensive income.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 35 | Report amount reclassified to profit or loss.Report this item in accordance with AASB 7.20 (a) (viii). |
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- Insurance finance expenses for insurance contracts issued
| Item 36 | 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. |
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- Reinsurance finance income for reinsurance contracts held
| Item 37 | 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. |
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- Net insurance financial result through other comprehensive income
| Item 38 | Item 38, net insurance financial result through other comprehensive income, is a derived item calculated as the sum of item 36 and item 37. |
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- Share of other comprehensive income of associates and joint ventures accounted for using the equity method
| Item 39 | Report the 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) (ii). |
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