Document ID: chunk:federal_register_of_legislation:F2019L00830:body:0:p24
Version: federal_register_of_legislation:F2019L00830
Segment Type: other
Provision Reference: 
Character Range: 65537–68587

General Reserve for Credit Losses applying to the total loan portfolio.
6.3.1 Total gross loans and advances of which: Margin lending
Lending for the purpose of purchasing equities, where the underlying security is equities.
6.3.2 Total gross loans and advances of which: Loans held at fair value
Record loans held at fair value in accordance with AASB 9.
6.4 Less: Deferred fee income
Deferred fee income should be reported in this line item and deducted from Total gross loans and advances.
6.5 Loans and advances (net of specific provision, General Reserve for Credit Losses and deferred fee income)
Subtract 'General Reserve for Credit Losses', 'Specific provisions' and 'Deferred Fee Income' from 'Total gross loans and advances'.
7. Other Investments
7.1 Parent entity
Report the total amount of equity investments in the parent entity defined in accordance with AASB 127 and AASB 3.
7.2 Controlled entities
Report the total amount of equity investments in controlled entities defined in accordance with AASB 127 and AASB 3.
7.3 Associates
Report the total amount of equity investments in associates. Defined in accordance with AASB 128.
7.4 Equity investments in former Special Service Providers (SSPs)
Report the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.
7.5 Joint ventures
Report the total amount of interests in joint ventures (entities).
7.6 Other
Report any other investments not included above.
7.7 Total other investments
Sum all reporting line items for 'Other investments'.
8. Fixed assets
The reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held for sale. These assets are to be disclosed in 'Other Assets' category under line item 'Non-current assets and disposal groups classified as held for sale'.
8.1 Property
Include:
     * property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).
8.2 Plant and equipment
Include:
     * furniture, equipment (excluding information technology), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.
8.3 Accumulated depreciation/impairment - Property, plant and equipment
Report total depreciation and impairment for all property, plant and equipment items.
8.4 Property, plant and equipment net of accumulated depreciation /impairment
Deduct 'Accumulated depreciation/impairment' from the gross values for 'Property' and 'Plant and equipment'.
8.5 Information technology
Separately identify computer equipment and software. However when computer equipment and software is treated as an intangible for accounting purposes (for example, in audited financial statements) it must be reported as part of intangible assets for prudential purposes and in this form.
8.6 Accumulated depreciation/impairment