Document ID: chunk:federal_register_of_legislation:F2021L01114:body:0:p13
Version: federal_register_of_legislation:F2021L01114
Segment Type: other
Provision Reference: 
Character Range: 37044–40530

the value net of accumulated amortisation and/or impairment.

           Column 3 is a derived item. Report the value of in column 3 as the value of column 1 less the value of column 2.

           SBR: submit column 3 with accounting type of debit (assets).

Item 9                          Report intangible assets and goodwill.

                                For column 1, item 9 is a derived item.  Report the value of intangible assets and goodwill in item 9, column 1 as the sum of items 9.1 to 9.3 inclusive.

Item 9.1                        Report intangible assets with a finite life.

Item 9.2                        Report intangible assets with an infinite life.

Item 9.3                        Report goodwill.

    10.        Total other assets

Item 10 collects information on the value of all other assets (excluding intra-group assets) that are not reported in items 1 to 9.

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

Exclude assets due from related parties. Report these in items 12 and 13.

Column 1   Report the value.

Column 2   Of the amount reported in column 1, report the value that is denominated in a foreign currency.

Item 10                          Report other assets that are not reported in items 1 to 9.

                                 Exclude assets due from related parties.

Item 10.1                        Report interest receivable.

                                 Item 10.1 is a derived item.  Report the value of interest receivable in item 10.1 as the sum of item 10.1.1 and item 10.1.2.

Item 10.1.1                      Report interest receivable relating to loans and finance leases.

Item 10.1.2                      Report interest receivable relating to securities and other interest-earning assets.

                                 Exclude loans and finance leases.  Report these in item 10.1.1.

Item 10.2                        Report capitalised expenses.

Item 10.3                        Report derivative financial instruments classified as assets.

                                 Item 10.3 is a derived item.  Report the value of derivative financial instruments in item 10.3 as the sum of item 10.3.1 and item 10.3.2.

Item 10.3.1                      Report derivative financial instruments classified as assets that are held in the trading book.

Item 10.3.2                      Report derivative financial instruments classified as assets that are held in the banking book.

Item 10.4                        Report the receivables related to securities borrowed under securities lending arrangements or purchased under repurchase agreements.

Item 10.5                        Report outstanding security settlement amounts receivable from all customers, including amounts receivable from broking activity. Include receivables from all customers (including financial institutions and the non-financial sectors).

Item 10.6                        Report the value of current and deferred tax assets.

Item 10.7                        Report the carrying value of purchased loans (including credit card relationships) and finance leases when the reporting entity purchases the right to receive existing loan or finance lease payments (including credit card receivables) in consideration for providing loan and finance lease services to those customers.

                                 Also report any purchased loan and finance lease servicing rights arising in the acquisition of