Document ID: chunk:federal_register_of_legislation:F2019L00828:body:0:p7
Version: federal_register_of_legislation:F2019L00828
Segment Type: other
Provision Reference: 
Character Range: 17575–20911

Capital and Hybrid Securities
  13.1.  Members withdrawable shares
  13.2.  Loan capital
  13.3.  Hybrid securities
  13.4.  Total loan capital and hybrid securities

14.  Total Liabilities
  14.1.  of which: Due to associated entities/joint ventures

15.  Net Assets

Section C: Shareholders' Equity

 1. Share Capital
  1.1.  Ordinary shares
  1.2.  Preference shares
  1.3.  Other
  1.4.  Total share capital

2.  Reserves
  2.1.  General reserve
  2.2.  Capital profits reserve
  2.3.  Asset revaluation reserve
    2.3.1.  Owner-occupied property
    2.3.2.  Plant and equipment
    2.3.3.  Investment in associates/share of associates
    2.3.4.  Intangibles revaluation surplus
    2.3.5.  Relating to non-current assets or disposal groups held for sale
    2.3.6.  Other
    2.3.7.  Total asset revaluation reserve
  2.4.  Foreign currency translation reserve
  2.5.  Fair value through OCI Reserve
    2.5.1.  Marketable securities
    2.5.2.  Other
  2.6.  Cash flow hedge reserve
  2.7.  Share based payments reserve
  2.8.  Other reserves
  2.9.  Total reserves

3.  Retained Profits

4.  Shareholders' Equity attributable to Shareholders of the Company

5.  Minority Interests

6.  Total Shareholders' Equity

Reporting Form ARF 322.0

Statement of Financial Position (Consolidated)

Instruction Guide

General directions and notes

Other definitions
In these Instructions:
Personal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.
Commercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.
'Parent entity', 'controlled entity' (subsidiary), 'associated entity': these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).
'Related parties': related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.

Reporting entity
This is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).
The basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).
ADIs that do not have any controlled entities are not required to submit forms for this reporting entity.
Branches of foreign banks are not required to complete this form.

Consolidated ADI group
This refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).
The terms 'controlled entity' and 'parent entity' are defined in accordance with AASB 127 and AASB 3.
Exclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation