Division 29 F1

‘ Other reserves ’ shall be split between ‘ Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates accounted for using the equity method ’ and ‘ Other ’ . ‘ Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates accounted for using the equity method ’ shall include the accumulated amount of income and expenses generated by the aforementioned investments through profit or loss in past years where they are accounted for using the equity method. ‘ Other ’ shall include reserves different from those separately disclosed in other items and may include legal reserve and statutory reserve.