Document ID: chunk:federal_register_of_legislation:F2019L00830:body:0:p35
Version: federal_register_of_legislation:F2019L00830
Segment Type: other
Provision Reference: 
Character Range: 95974–98944

* 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:
     * other liabilities not separately identified above. E.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.
Exclude:
     * deposits, loans and other liabilities to related parties of the reporting entity, including liabilities to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.  These liabilities should be reported to the relevant item above.
9.11 Total creditors and other liabilities
Sum the reporting items listed under 'Creditors and other liabilities'.
10. Loan capital and hybrid securities
Report the face value of all loan capital and hybrid securities that have a residual term to maturity of more than one year.
Classification is to be consistent with AASB 132 and AASB 7.
As a guide include:
     * preference shares;
     * convertible notes; and
     * subordinated loans of a residual maturity of more than one year.
10.1 Members withdrawable shares
Include the value of credit union member withdrawable shares.  This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards.  For prudential purposes, a credit union member share is classified as a liability and is not capital.  In the event of redemption, the liability would be reduced by the issue value of shares redeemed.
10.2 Loan capital
As a guide include:
     * subordinated loans of a residual maturity of more than one year.
10.3 Hybrid securities
As a guide include:
     * converting preference shares; and
     * convertible notes.
10.4 Total loan capital and hybrid securities
Total all 'Loan capital and hybrid securities' items listed above.
11. Total liabilities
Sum all liabilities.
11.1.1 Total liabilities of which deposits, debt securities and loans from controlled entities and associates – Subordinated
Report the total amount of liabilities of a subordinated nature from controlled entities or associates of the reporting entity. Liabilities in the form of deposits, loans, advances, bonds, notes and debentures should be reported.
A subordinated debt is a loan/debt security that ranks below other debts should a company be wound up. This includes all debt securities both short and long-term.
11.1.2 Total liabilities of which deposits, debt securities and loans from controlled entities and associates – Secured
Report the total amount of liabilities of a secured nature from controlled entities or associates of the reporting entity. Liabilities in the form of deposits, loans, advances, bonds, notes and debentures should be reported.
A secured debt is a loan/debt security that ranks above other debts should