Document ID: chunk:federal_register_of_legislation:F2021L01114:body:0:p37
Version: federal_register_of_legislation:F2021L01114
Segment Type: other
Provision Reference: 
Character Range: 112692–116126

intra-group liabilities

Item 20 collects information on the value of total liabilities due to related parties (intra-group liabilities).

Exclude individual provisions and collective provisions for loans and finance leases.  Report these with intra-group loans and finance leases in items 12 and 13.

SBR: submit item 20 with accounting type of credit (liabilities).

Exclude liabilities due to non-related parties.

Item 20                          Report the value of total intra-group liabilities.

Item 20.1                        Of the amount reported in item 20, report the value due to SPVs representing the value of assets transferred for securitisation.

                                 Item 20.1 equals the value reported for assets that have been securitised in item 13.1.

    21.        Total liabilities including intra-group liabilities

Item 21 collects information on the value of total liabilities due to both related parties and non-related parties.

SBR: submit item 21 with accounting type of credit (liabilities).

Item 21                          Report the value of total liabilities (including intra-group liabilities).

                                 Item 21 is a derived item.  Report the value of total liabilities including intra-group liabilities in item 21 as the sum of item 19 and item 20.

Section C: Shareholders' Equity

Section C collects information about the value of shareholders' equity of the ADI by the type of equity.

    22.        Total share capital

Item 22 collects information on the value of total share capital of the ADI.

SBR: submit item 22 with accounting type of credit (equity).

Item 22                          Report the total value of share capital.

Item 22.1                        Report the value of ordinary share capital on issue.

Item 22.2                        Report the value of preference share capital on issue.

Item 22.3                        Report the value of any other form of share capital that is not ordinary share capital on issue or preference share capital on issue.

                                 Exclude long-term borrowings or hybrid securities that are treated as liabilities under the applicable Australian Accounting Standards (e.g. hybrid securities treated as liabilities). Report these in item 16.

                                 Item 22.3 is a derived item.  Report the value of other share capital in item 22.3 as item 22 less the sum of item 22.1 and item 22.2.

    23.        Total reserves

Item 23 collects information on the value of total reserves of the ADI.

SBR: submit item 23 with accounting type of credit (equity).

Item 23                          Report the value of total reserves.

Item 23.1                        Report the value of general reserves.

                                 This is derived from revenue profits and is mostly available for dividend payment.

                                 Exclude: any portion of collective provisions that forms part of shareholders' equity. These excluded amounts are to be recorded in collective provisions in item 6.

Item 23.2                        Report the value of capital profits reserves.

Item 23.3                        Report the value of asset revaluation reserves (ARR).

                                 Include amounts relating to the revaluation of:

                                      * property, plant and