Document ID: chunk:federal_register_of_legislation:F2021L01114:body:0:p31
Version: federal_register_of_legislation:F2021L01114
Segment Type: other
Provision Reference: 
Character Range: 93815–97365

these in item 10.1.1.

Item 10.2                        Report the value of capitalised expenses.

Item 10.3                        Report the value of derivative financial instruments classified as assets.

                                 Item 10.3 is a derived item.  Report the value of derivative financial instruments in item 10.3 as the sum of item 10.3.1 and item 10.3.2.

Item 10.3.1                      Report the value of derivative financial instruments classified as assets that are held in the trading book.

Item 10.3.2                      Report the value of derivative financial instruments classified as assets that are held in the banking book.

Item 10.4                        Report the value of receivables related to securities borrowed under securities lending arrangements or purchased under repurchase agreements.

Item 10.5                        Report the value of outstanding security settlement amounts receivable from all customers, including amounts receivable from broking activity.  Include receivables from all customers (including financial institutions and the non-financial sectors).

Item 10.6                        Report the value of current and deferred tax assets.

Item 10.7                        Report the carrying value of purchased loans (including credit card relationships) and finance leases when the reporting entity purchases the right to receive existing loans or finance leases payments (including credit card receivables) in consideration for providing loans and finance leases services to those customers.

                                 Also report any purchased loans and finance leases servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.

Item 10.8                        Report the value of defined benefit assets.

                                 Report defined benefit assets according to the classification and measurement basis used in AASB 119.

Item 10.9                        Report the value of non-current assets and disposal groups classified as held for sale.

Item 10.10                       Report the value of items in suspense or unreconciled/unidentified transactions/balances.

Item 10.11                       Report the value of fees and commissions due but not yet paid.

Item 10.11.1                     Of the amount reported in item 10.11, report the value that is due from resident households.

Item 10.11.2                     Of the amount reported in item 10.11, report the value that is due from resident non-financial businesses.

Item 10.11.3                     Of the amount reported in item 10.11, report the value that is due from resident financial institutions.

Item 10.12                       Report the value of any other assets not separately reported in items 10.1 to 10.11.

                                 Include:

                                      * allocated gold and
                                      * valuables.

                                 Item 10.12 is a derived item.  Report the value of other assets in item 10.12 as item 10 less the sum of item 10.1, item 10.2, item 10.3, items 10.4 to 10.10 inclusive, and item 10.11.

Item 10.12.1                     Of the amount reported in item 10.12, report the value that comprises right-of-use assets arising from operating leases as per AASB 16.

Item 10.12.2                     Of the amount reported in item 10.12, report the