Financial Reporting (Inflation Adjustments) Regulations 2021

4 Section 45 amended (Meaning of large)

(1)

In section 45(1)(a), replace “$60 million” with “$66 million”.

(2)

In section 45(1)(b), replace “$30 million” with “$33 million”.

(3)

In section 45(1), example, replace “$30 million” with “$33 million”.

(4)

In section 45(2)(a), replace “$20 million” with “$22 million”.

(5)

In section 45(2)(b), replace “$10 million” with “$11 million”.