Document ID: chunk:federal_register_of_legislation:F2024C01249:reg:20
Version: federal_register_of_legislation:F2024C01249
Segment Type: reg
Provision Reference: reg 20
Character Range: 138842–142569

20                      For the aggregate of loans made, guaranteed or secured, directly or indirectly, by the disclosing entity and any of its subsidiaries, in the reporting period in relation to:                                                                                                                                                                                                                                          (a) The amount outstanding at the start of the reporting period
                        (a) all key management personnel; and                                                                                                                                                                                                                                                                                                                                                                                  (b) The amount of interest paid and payable in the reporting period to the disclosing entity or to any of the entity's subsidiaries
                        (b) close members of the family of a member of the key management personnel; and                                                                                                                                                                                                                                                                                                                                       (c) The difference between the amount disclosed under paragraph (b) and the amount of interest that would have been charged on an arms‑length basis
                        (c) an entity over which any of the persons mentioned in paragraphs (a) and (b) have, directly or indirectly, control, joint control or significant influence                                                                                                                                                                                                                                                          (d) Each write‑down and each allowance for doubtful receivables recognised by the disclosing entity or by any of the entity's subsidiaries
                                                                                                                                                                                                                                                                                                                                                                                                                                               (e) The amount outstanding at the end of the reporting period
                                                                                                                                                                                                                                                                                                                                                                                                                                               (f) The number of key management personnel included in the group aggregate at the end of the reporting period
                                                                                                                                                                                                                                                                                                                                                                                                                                               (g) A summary of the terms and conditions of the loans