Document ID: chunk:federal_register_of_legislation:F2021L01114:body:0:p19
Version: federal_register_of_legislation:F2021L01114
Segment Type: other
Provision Reference: 
Character Range: 55939–59154

AASB 5.

Item 18.10                       Report items in suspense or unreconciled/unidentified transactions/balances that are in a liability position.

Item 18.11                       Report any other liabilities due to non-related parties that are not reported in items 18.1 to 18.10.

                                 Include: deferred fees and commissions, except those relating to loans and finance leases reported in item 7.

                                 Exclude: deferred fees and commissions relating to loans and finance leases reported in item 7.

                                 Item 18.11 is a derived item.  Report the value of other liabilities in item 18.11 as item 18 less the sum of items 18.1 to 18.3 inclusive, item 18.4, items 18.5 to 18.7 inclusive, item 18.8, item 18.9, and item 18.10.

Item 18.11.1                     Of the amount reported in item 18.11, report the value that is for deferred fees and commissions received from resident households.

Item 18.11.2                     Of the amount reported in item 18.11, report the value that is for deferred fees and commissions received from resident non-financial businesses.

Item 18.11.3                     Of the amount reported in item 18.11, report the value that is for deferred fees and commissions received from resident financial institutions.

Item 18.11.4                     Of the amount reported in item 18.11, report the value that is for trade credit due to resident non-financial businesses.

Item 18.11.5                     Of the amount reported in item 18.11, report the value that is for trade credit due to resident financial institutions.

Item 18.11.6                     Of the amount reported in item 18.11, report the value that comprises lease liabilities arising from operating leases as per AASB 16.

    19.        Total liabilities excluding intra-group liabilities

Item 19 collects information on the value of total liabilities due to non-related parties.

SBR: submit item 19 with accounting type of credit (liabilities).

Exclude liabilities due to related parties.  Report these in items 20 and 21.

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 19                          Report total liabilities to non-related parties.

                                 For column 1, item 19 is a derived item.  Report the value of total liabilities excluding intra-group in item 19 as the sum of item 14 (column 1), item 15 (column 1), item 16 (column 1 and column 2), item 17 (column 1), and item 18 (column 1).

Item 19.1                        Of the amount reported in item 19, report the value of liabilities due to non-residents.

    20.        Total intra-group liabilities

Item 20 collects information on the value of total liabilities due to related parties (intra-group liabilities).

Exclude individual provisions and collective provisions for loans and finance leases.  Report these in items 12 and 13.

SBR: submit item 20 with accounting type of credit (liabilities).

Further information on intra-group liabilities is collected on ARF 720.3.

Exclude liabilities due to