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The investments revaluation reserve represents accumulated gains and losses arising on the revaluation of available-for-sale financial assets that have been recognised in other comprehensive income, net of amounts reclassified to profit or loss when those assets have been disposed of or are determined to be impaired. 

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The employee equity benefits reserve is used to record the value of share-based payments to employees, including key management personnel, as part of their remuneration. Refer to Note 48 for further information on share-based payment plans. 

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The hedging reserve represents the cumulative portion of gains and losses on hedging instruments deemed effective in cash flow hedges that are recognised in other comprehensive income. The cumulative deferred gain or loss on the hedging instrument is reclassified to profit or loss when the hedged transaction affects the profit or loss, or is included as a basis adjustment to the non-financial hedged item. 

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The other reserve represents the consolidated entity’s share of the reserves of associates and jointly controlled entities. 

