Specific Disclosures (AASB1039_08-08_COMPdec21_01-22)

When the entity has prepared its financial report on the basis that the entity is not a going concern, or where the going concern basis has become inappropriate after the reporting date, this fact shall be disclosed.

The following information shall be disclosed for each reportable segment identified in the financial report in accordance with AASB 8 Operating Segments:

(a) revenues from sales to external customers and revenues from transactions with other operating segments of the same entity if the specified amounts are included in the measure of segment profit or loss reviewed by the chief operating decision maker or are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss;

(b) a measure of profit or loss;

(c) a measure of total assets; and

(d) a measure of liabilities if such amount is regularly provided to the chief operating decision maker.

The following items for the period shall be disclosed even if the amounts are zero:

(a) the amount of revenue recognised in accordance with AASB 15 Revenue from Contracts with Customers;

(b) the amount of dividends, in aggregate and per share, in respect of each class of shares included in equity, identifying:

(i) dividends paid during the period and date of payment; and

(ii) dividends proposed or declared before the financial report was authorised for issue, and the expected date of payment, separately identifying, where relevant, those recognised from those not recognised as a distribution to equity holders during the period; and

(c) where the entity is required to comply with AASB 133 Earnings per Share, the amount of basic earnings per share and diluted earnings per share.

The following items shall be disclosed:

(a) the presentation currency used;

(b) in respect of each event occurring after the reporting date that does not relate to conditions existing at the reporting date, the information required by paragraph 21 of AASB 110 Events after the Reporting Period; and

(c) where there is a change in accounting policy or estimates from those used in the preceding reporting period, or a correction of a prior period error, which has a material effect in the current reporting period or is expected to have a material effect in a subsequent reporting period, the information required about such a change or correction by the relevant Accounting Standards that are applicable to the current reporting period.

The concise financial report for the period when an entity first adopts Australian Accounting Standards shall provide directions as to the location in the financial report of the reconciliations and other disclosures required by paragraphs 39 and 40 of AASB 1 First-time Adoption of Australian Accounting Standards. A summary of this information shall be included in the concise financial report.