This section sets out the financial reporting requirements for entities applying this
FRS involved in the following types of specialised activities:
(a) Agriculture (see paragraphs 34.2 to 34.10A);
(b) Extractive Activities (see paragraphs 34.11 to 34.11C);
(c) Service Concession Arrangements (see paragraphs 34.12 to 34.16A);
(d) Financial Institutions (see paragraphs 34.17 to 34.33);
(e) Retirement Benefit Plans: Financial Statements (see paragraphs 34.34 to 34.48);
(f) Heritage Assets (see paragraphs 34.49 to 34.56);
(g) Funding Commitments (see paragraphs 34.57 to 34.63);
(h) Incoming Resources from Non-Exchange Transactions (see paragraphs 34.64 to
34.74);
(i) Public Benefit Entity Combinations (see paragraphs 34.75 to 34.86); and
(j) Public Benefit Entity Concessionary Loans (see paragraphs 34.87 to 34.97).