Document ID: chunk:federal_register_of_legislation:F2024L01128:body:0:p9
Version: federal_register_of_legislation:F2024L01128
Segment Type: other
Provision Reference: 
Character Range: 27285–31993

as a consequence of operational loss events (e.g. fines, penalties, settlements, or replacement cost of damaged assets), which have not been provisioned/reserved for in previous years (measured in accordance with AASB 101); and
                                                                       * expenses related to establishing provisions/reserves for operational loss events (measured in accordance with Australian Accounting Standard AASB 137 Provisions, Contingent Liabilities and Contingent Assets).

                                                                Exclude losses from operating leases.
Other operating income                                          Means income from ordinary banking operations not included in other business indicator items but of a similar nature.

                                                                This may include, but is not limited to:

                                                                       * rental income from investment properties (measured in accordance with AASB 140); and
                                                                       * gains from non-current assets and disposal groups classified as held for sale and not qualifying as discontinued operations (measured in accordance with AASB 101 and AASB 5).

                                                                Exclude income from operating leases.
Property, plant and equipment under operating leases            Means property, plant and equipment subject to an operating lease as defined in AASB 16.
Total interest expense                                          Means interest expenses from all financial liabilities and other interest expenses. This includes but is not limited to:

                                                                       * interest expenses from deposits, debt securities issued, financial leases, and operating leases;
                                                                       * interest expenses from hedge accounting derivatives;
                                                                       * other interest expenses;
                                                                       * losses from leased assets; and
                                                                       * depreciation and impairment of operating leased assets.

                                                                Total interest expense is calculated as the sum of interest expense, interest expense on lease liabilities, depreciation and amortisation expense, and any adjustments to total interest expense.
Total interest income                                           Means interest income from all financial assets and other interest income. This includes but is not limited to:

                                                                       * interest income from loans and advances;
                                                                       * interest income from assets available for sale;
                                                                       * interest income from assets held to maturity and trading assets;
                                                                       * interest income from financial and operating leases;
                                                                       * profits from leased assets;
                                                                       * interest income from hedge accounting derivatives; and
                                                                       * other interest income.

                                                                Total interest income is calculated as the sum of interest income calculated using the effective interest method, lease income on operating leases, interest income from finance leases, and interest income adjustment.
Trading book                                                    Has the meaning given in Prudential Standard APS 116 Capital Adequacy: Market Risk.
Trading securities                                              Has the same meaning as securities held for trading as defined in AASB 9.

Specific instructions

Section A: Business indicator component

Section A collects information on the components of an ADI's business indicator.

1.1  Interest, lease and dividend

Item 1.1 collects information on interest, lease and dividend income, expenses and assets.
Column 1  Report the value as per the audited year-end financial statements from 2 years prior.

          Column 1 is a derived column with the exception of the adjustment items 1.1.1.4.1, 1.1.1.4.2, 1.1.2.4.1, 1.1.2.4.2,