Document ID: chunk:federal_register_of_legislation:F2021L01101:body:0:p12
Version: federal_register_of_legislation:F2021L01101
Segment Type: other
Provision Reference: 
Character Range: 34504–37530

Item 9.1.3  Report the value of write-backs.

            SBR: submit item 9.1.3 with accounting type of credit (reverse expense).

Item 9.1.4  Report the value of recoveries.

            SBR: submit item 9.1.4 with accounting type of credit (reverse expense).

    10.        Total expense

Item 10 collects information on total expenses incurred during the reporting period by the ADI or RFC.

SBR: submit item 10 with accounting type of debit (expense).

Item 10.1  Report the value of total expenses incurred.

Part C: Dividends

Part C collects information on dividends expected, declared or paid during the reporting period by the ADI or RFC.

SBR: submit part C with accounting type of debit (expense).

    11.        Dividends

Item 11 collects information on dividends declared by the ADI or RFC.

Item 11.1    Report the value of dividends declared.

Item 11.1.1  Of the amount reported in item 11.1, report the value of any extraordinary / special dividend.

Part D: Capital expenditure and proceeds from sale of assets

Part D collects information on capital expenditure and proceeds from the sale of assets by the ADI or RFC.

    12.        Capital expenditure

Item 12 collects information on capital expenditure by the type of expenditure.

Include capital work done by own employees in this item under the appropriate capital expenditure item(s), and is also separately identified in item 13.

SBR: submit item 12 with accounting type of debit (capitalised asset).

Item 12.1     Report the value of total capital expenditure incurred.

Item 12.1.1   Report the value of road vehicles.

Item 12.1.2   Report the value of other transport vehicles and equipment.

Item 12.1.3   Report the value of industrial machinery and equipment.

Item 12.1.4   Report the value of computer software capitalised.

Item 12.1.5   Report the value of computers and computer peripherals.

Item 12.1.6   Report the value of electronic equipment and machinery.

Item 12.1.7   Report the value of communications equipment.

Item 12.1.8   Report the value of any other plant and equipment not reported in items 12.1.1 to 12.1.7 and items 12.1.9 to 12.1.11.

              Item 12.1.8 is a derived item.  Report the value of capital expenditure - other plant and equipment in item 12.1.8 as item 12.1 less the sum of items 12.1.1 to 12.1.7 inclusive and 12.1.9 to 12.1.11 inclusive.

Item 12.1.9   Report the value of land.

Item 12.1.10  Report the value of dwellings, non-residential buildings and non-building structures.

Item 12.1.11  Report the value of intangible assets.

              Exclude capitalised computer software licence fees.  This must be reported as computer software capitalised in item 12.1.4.

    13.        Capitalised wages and salaries and purchases of materials for capital work

Item 13 collects information on capitalised wages and salaries and purchases of materials for capital work done by own employees for own use or for rental or lease.

Also include these costs