Notes to the financial statements entities
Accountants Enterprise in Australia only
Notes to the financial statements can be for the following entities:
Reporting and non-reporting
Format | Print conditions | Additional disclosure |
|---|---|---|
Accounting Policy Note 1 | None | DB.Notes.Note1 |
Cash Flow Information | AND(DB.#EntityDetails.ReportingExtraDetails.CashFlowReport=”Yes”, | DB.Notes.CashFlowReconciliation.Details |
Cash Flow Information (Database) | AND(DB.#EntityDetails.ReportingExtraDetails.CashFlowReport=”Yes”, | DB.Notes.CashFlowReconciliation |
Guaranteed Benefits | None | None |
Income Tax Expense | OR(DB.Notes.IncomeTax.OtherTaxInfo.Current<>0, LY(DB.Notes.IncomeTax.OtherTaxInfo.Current)<>0, DB.Notes.IncomeTax.OtherTaxInfo.DeferredTax<>0, LY(DB.Notes.IncomeTax.OtherTaxInfo.DeferredTax)<>0, DB.Notes.IncomeTax.OtherTaxInfo.PrimaFacie<>0, LY(DB.Notes.IncomeTax.OtherTaxInfo.PrimaFacie)<>0) | DB.Notes.IncomeTax |
Liability for Accrued Benefits | OR(CM.Notes.MembersFunds<>0, | None |
Movement in Net Market Values | OR(CM.Notes.MovtNetMktValue<>0, LY(CM.Notes.MovtNetMktValue)<>0) | None |
Other Revenue | OR(CM.IncomeStatement.Revenue.Other.Professional<>0, CM.IncomeStatement.Revenue.Other.Trading<>0, LY(CM.IncomeStatement.Revenue.Other.Professional)<>0, LY(CM.IncomeStatement.Revenue.Other.Trading)<>0) | None |
Subsequent Events | RECORDCOUNT(DB.Notes.SubsequentEvents)>0 | DB.Notes.SubsequentEvents |
Tax Note | OR(CM.Notes.Tax.Asset<>0, LY(CM.Notes.Tax.Asset)<>0, CM.Notes.Tax.Liability.Current<>0, LY(CM.Notes.Tax.Liability.Current)<>0, CM.Notes.Tax.Liability.NonCurrent<>0, LY(CM.Notes.Tax.Liability.NonCurrent)<>0) | None |
Vested Benefits | OR(DB.Notes.VestedBenefit.YearEndBenefit<>0,LY(DB.Notes.VestedBenefit.YearEndBenefit)<>0) | DB.Notes.VestedBenefit.YearEndBenefit |
Reporting only
Format | Print Conditions | Additional Disclosure |
|---|---|---|
Capital Management | DB.#EntityDetails.ClientDetails.EntityType=”Reporting” | DB.Notes.CapitalManagment |
Financial Instruments | OR(RECORDCOUNT(DB.Notes.FinancialInstruments.FinancialAssets)>0, RECORDCOUNT(DB.Notes.FinancialInstruments.FinancialLiabilities)>0) | DB.Notes.FinancialAssets and DB.Notes.FinancialLiabilities |
Forfeited Benefits | OR(CM.Notes.ForfeitedBenefit<>0, | None |
Funding Arrangements | RECORDCOUNT(DB.Notes.FundingArrangement)>0 | DB.Notes.FundingArrangement |
General Administration Expenses | OR(CM.Notes.GeneralAdmin<>0, | None |
Investment Revenue | OR(CM.IncomeStatement.Revenue.Investment.Other<>0, LY(CM.IncomeStatement.Revenue.Investment.Other)<>0) | None |
Related Party Transactions | OR(DB.Notes.RelatedParty.Other.EmployerNameAndActive.EmployerActive=”Yes”, | DB.Notes.RelatedParty |
Segment Reporting | LEN(DB.Notes.SegmentReporting.Detail)>0 | DB.Notes.SegmentReporting.Detail |
Non-reporting only
Format | Print Conditions | Additional Disclosure |
|---|---|---|
Direct Investment Expenses | OR(CM.IncomeStatement.Expenses.DirectInvestment<>0, LY(CM.IncomeStatement.Expenses.DirectInvestment)<>0) | None |
Dividends Received | OR(CM.IncomeStatement.Revenue.Other.Dividend<>0, | None |
Members Fund | OR(CM.Notes.MembersFunds<>0, | None |
Net Rental Property Income | OR(CM.IncomeStatement.Revenue.Other.NetRentalProperty<>0, LY(CM.IncomeStatement.Revenue.Other.NetRentalProperty)<>0) | None |
Real Estate Properties Assets | OR(CM.Notes.RealEstateAsset<>0,LY(CM.Notes.RealEstateAsset)<>0) | None |
Shares & Options & Units | None | None |
Trust Distributions Received | OR(CM.IncomeStatement.Revenue.Other.TrustDistribution<>0, LY(CM.IncomeStatement.Revenue.Other.TrustDistribution)<>0) | None |