Division Items that may be reclassified to profit - Financial Sector (Collection of Data) (reporting standard) determination No. 123 of 2023 - Items that may be reclassified to profit or loss in subsequent periods | Zoe

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Division Items that may be reclassified to profit - Financial Sector (Collection of Data) (reporting standard) determination No. 123 of 2023 - Items that may be reclassified to profit or loss in subsequent periods | Zoe

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 24	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).

Amount reclassified to profit or loss

Item 25	Report amount reclassified to profit or loss.Report this item in accordance with AASB 7.20 (a) (viii).

Insurance finance expenses for insurance contracts issued

Item 26	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.

Reinsurance finance income for reinsurance contracts held

Item 27	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.

Net insurance financial result through other comprehensive income

Item 28	Item 28 net insurance financial result through other comprehensive income is a derived item and is calculated as the sum of item 26 and item 27.