only way that this isn't hitting the P&L for this year is they are using the "significant items" condition - to hold it aside from the yearly profit
AGL will recognise charges noted in this release as a Significant Item against Statutory Profit in its financial
statements for the period ended 31 December 2020. AGL anticipates the accounting changes will have an
immaterial impact on Underlying Profit after tax (which excludes Significant Items) in the financial year
ending 30 June 2021 (FY21)
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- Ann: Asset impairment and recognition of onerous contracts
Ann: Asset impairment and recognition of onerous contracts, page-13
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