Financial Sector (Collection of Data) (reporting standard) determination No. 122 of 2023
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 41 | Report revaluation of land and buildings.Report this item in accordance with AASB 116.39. |
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- Share of other comprehensive income of associates and joint ventures accounted for using the equity method
| Item 42 | 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. |
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- Remeasurements of post-employment benefit obligations, before tax
| Item 43 | Report remeasurements of post-employment benefit obligations, before tax.Report this item in accordance with AASB 119.120 (c). |
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- Income tax relating to items that will not be reclassified
| Item 44 | Report income tax relating to items that will not be reclassified.Report this item in accordance with AASB 101.91. |
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- Total other comprehensive income
| Item 45 | Item 45 total other comprehensive income is a derived item and is calculated as the sum of items 34 and 35, and items 38 to 44 inclusive.Report this item in accordance with AASB 101.81A (b). |
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- Total comprehensive income
| Item 46 | Item 46 total comprehensive income is a derived item and is calculated as the sum of item 33 and item 45.Report this item in accordance with AASB 101.81A (c). |
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