Financial Sector (Collection of Data) (reporting standard) determination No. 82 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 39 | 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 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. |
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- 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). |
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- 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. |
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- 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). |
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- 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). |
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