Document ID: chunk:federal_register_of_legislation:F2019L00830:body:0:p34
Version: federal_register_of_legislation:F2019L00830
Segment Type: other
Provision Reference: 
Character Range: 93221–96237

venture entities and other branches under the same parent entity.
8.2 Loans
Report the face value of all loans and borrowings that have a residual term to maturity of more than one year.
Include:
     * secured and unsecured borrowings;
     * financial lease agreements;
     * term loans;
     * mortgages;
     * commercial loans;
     * equity participation in leveraged leases;
     * redeemable preference share finance; and
     * loans due  to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.
Exclude:
     * loan capital (e.g. subordinated loans);
     * short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity; and
     * treasury related short-term borrowings from other banks.
8.2.1 Long-term loans – Variable rate
Report the face value of all variable interest rate loans and borrowings that have a residual term to maturity of more than one year.
8.2.2 Long-term loans – Fixed rate
Report the face value of all fixed interest rate loans and borrowings that have a residual term to maturity of more than one year.
8.3 Total bonds, notes and long-term borrowings
Sum the total face value of all 'Bonds, notes and long-term borrowings'.
9. Creditors and other liabilities
9.1 - 9.2 Defined benefit liabilities
Include:
     * defined benefit liabilities i.e. deficit, consistent with the classification and measurement basis used in AASB 119.
Distinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).
9.3 Interest payable
Include:
     * interest accrued for but not yet paid.
9.4 Unearned interest
Include:
     * interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.
9.5 Derivative financial instruments
Include:
     * all derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives.  Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.
9.6 Items in suspense
Report suspense or unreconciled/unidentified transactions/balances here that are in a liability position. 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.
9.7 Due to merchants
9.8 Liabilities included in disposal groups classified as held for sale
Include:
     * liabilities included in disposal groups classified as held for sale consistent with AASB 5.
9.9 Share capital repayable on demand
Include:
     * members' shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.
9.10 Other
Include: