Document ID: chunk:federal_register_of_legislation:F2019L00830:body:0:p27
Version: federal_register_of_legislation:F2019L00830
Segment Type: other
Provision Reference: 
Character Range: 74002–76959

(AASB 5).
10.11 Items in suspense
Report suspense or unreconciled / unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.
10.12 Other
Include all other assets not separately identified above.
Include:
     * commodities other than gold bullion;
     * valuables;
     * artwork;
     * other receivables (commissions and fees); and
     * prepayments.
Exclude:
     * deposits, loans and other claims on related parties of the reporting entity, including claims on the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.  These claims should be reported to the relevant item above.
10.13 Total other assets
Sum all the reporting items listed under 'Other assets'.
11. Total assets
Sum all assets.
11.1.1 Total assets of which deposits, debt securities and loans to controlled entities and associates – Subordinated
Report the total amount of investments of a subordinated nature in controlled entities or associates of the reporting entity. Investments in the form of deposits, loans, advances, bonds, notes and debentures should be included where appropriate.
A subordinated debt is a loan or debt security that ranks below other debts should a company be wound up. This includes all debt securities both short and long-term.
11.1.2 Total assets of which deposits, debt securities and loans to controlled entities and associates – Secured
Report the total amount of investments of a secured nature in controlled entities or associates of the reporting entity. Investments in the form of deposits, loans, advances, bonds, notes and debentures should be included where appropriate.
A secured debt is a loan or debt security that ranks above other debts should a company be wound up. This includes all debt securities both short and long-term.
11.1.3 Total assets of which deposits, debt securities and loans to controlled entities and associates – Other
Report the total amount of investments other than subordinated or secured in nature, in controlled entities or associates of the reporting entity. Investments in the form of deposits, loans, advances, bonds, notes and debentures should be included where appropriate.
11.2.1 Total assets of which deposits, debt securities and loans to the parent entity – Subordinated
Report the total amount of investments of a subordinated nature in the parent entity of the reporting entity. Investments in the form of deposits, loans, advances, bonds, notes and debentures should be included where appropriate.
A subordinated debt is a loan/debt security that ranks below other debts should a company be wound up. This includes all debt securities both short and long-term.
11.2.2 Total assets of which deposits, debt securities and loans to