Document ID: chunk:federal_register_of_legislation:F2019L00830:body:0:p32
Version: federal_register_of_legislation:F2019L00830
Segment Type: other
Provision Reference: 
Character Range: 87704–90562

notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.
Include:
     * all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as 'long-term debt'.
5.3 Other short-term debt securities
Report all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).
Include:
     * all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as 'long-term debt'.
5.4.1 Short-term loans from ADIs - Variable
Report all borrowings by the reporting entity in the form of variable interest rate short-term loans from ADIs.
A loan is considered to be short-term if its residual term to maturity is of 12 months or less.
Settlement account balances due to other banks should be separately identified and reported as 'Due to financial institutions: ADIs'.
5.4.2 Short-term loans from ADIs - Fixed
Report all borrowings by the reporting entity in the form of fixed interest rate short-term loans from ADIs.
A loan is considered to be short-term if its residual term to maturity is of 12 months or less.
Settlement account balances due to other banks should be separately identified and reported as 'Due to financial institutions: ADIs'.
5.5.1 Short-term loans: Other - Variable
Report all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties other than ADIs.
A loan is considered to be short-term if its residual term to maturity is of 12 months or less.
Amounts due to clearing houses should be separately identified and reported as 'Due to clearing houses'. Settlement account balances should be separately identified and reported as 'Due to financial institutions'.
5.5.2 Short-term loans: Other - Fixed
Report all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties other than ADIs.
A loan is considered to be short-term if its residual term to maturity is of 12 months or less.
Amounts due to clearing houses should be separately identified and reported as 'Due to clearing houses'. Settlement account balances should be separately identified and reported as 'Due to financial institutions'.
5.6 Total other borrowings
Sum the component parts listed under 'Other borrowings'.
6. Income tax liability
Recognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.
6.3 Total income tax liability