Document ID: chunk:federal_register_of_legislation:F2019L00828:body:0:p30
Version: federal_register_of_legislation:F2019L00828
Segment Type: other
Provision Reference: 
Character Range: 82685–85751

one year. Measurement is to be consistent with Australian accounting standards.
As a guide include:
     * bonds;
     * debentures;
     * unsecured notes;
     * fixed-interest securities;
     * MTNs;
     * inflation-indexed bonds;
     * FRNs;
     * other floating-rate debt securities;
     * asset-backed bonds;
     * non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);
     * subordinated bonds and notes;
     * Euro notes;
     * Euro bonds; and
     * Euro medium-term notes.
As a guide exclude:
     * hybrid securities;
     * trading derivatives;
     * convertible notes prior to conversion;
     * negotiable and transferable certificates of deposit;
     * subordinated debt issues with a residual maturity of 12 months or less;
     * promissory notes with a residual maturity of 12 months or less; and
     * commercial paper with a residual maturity of  12 months or less.

11.2 Loans
Report the face value of all loans and borrowings from Australian residents 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 related parties that are resident entities.
Exclude:
     * loan capital (e.g. subordinated loans);
     * short-term loans due to related parties that are resident entities; and
     * treasury related short-term borrowings from other banks.

11.2.1 Loans – Variable rate
Report the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.

11.2.2 Loans – Fixed rate
Report the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.

11.3 Total bonds, notes and long-term borrowings
Sum the total face value of all 'Bonds, notes and long-term borrowings' issued or raised in Australia.

12. Creditors and other liabilities

12.1 – 12.2 Defined benefit liabilities
Include:
     * defined benefit liabilities i.e. deficit broken up into current and non-current, 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).

12.3 Interest payable
Include:
     * interest accrued for but not yet paid.

12.4 Unearned interest
Include:
     * interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.

12.5 Amounts payable to clients - Outstanding security settlements
For those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement