Document ID: chunk:federal_register_of_legislation:F2019L00830:body:0:p37
Version: federal_register_of_legislation:F2019L00830
Segment Type: other
Provision Reference: 
Character Range: 101324–104228

Include:
     * ordinary share capital on issue.
1.2 Preference shares
Preference shares have a priority over dividend payments and to the assets of the reporting company.
1.3 Other
Include:
     * any other form of share capital not included above (e.g. income securities).
1.4 Total share capital
Total all 'Share capital' items listed above.
2. Reserves
2.1 General reserves
This is derived from revenue profits and is mostly available for dividend payment.
Exclude from General Reserves any portion of General Reserve for Credit Losses that forms part of shareholders' equity.  These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.
2.2 Capital profits reserve
Capital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.
2.3 Asset revaluation reserve
2.3.1 ARR – Owner-occupied property
Include:
     * the balance of the ARR relating to the revaluation of owner-occupied property.
2.3.2 ARR – Plant and equipment
Include:
     * the balance of the ARR relating to the revaluation of property, plant and equipment.
2.3.3 ARR - Intangibles revaluation surplus
Include:
     * the balance of the ARR relating to the revaluation of intangible assets.
2.3.4 ARR – Investment in subsidiaries
Include:
     * the balance of the ARR relating to the revaluation of investment in subsidiaries.
2.3.5 ARR – Investments in associates/share of associates
Include:
     * the balance of the ARR relating to the revaluation of investments in associates.
2.3.6 ARR – Relating to non-current assets or disposal groups held for sale
Include:
     * the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.
2.3.7 ARR - Other
ARR relating to the revaluation of other assets.
2.4 Foreign currency translation reserve
Include:
     * the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.
2.5 Fair Value Through OCI reserve
2.5.1 Fair Value Through OCI reserve – Marketable securities
Include:
     * fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 7.
2.5.2 Fair Value Through OCI reserve – Other
Include:
     * fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9,