Document ID: chunk:federal_register_of_legislation:F2024L01128:body:0:p10
Version: federal_register_of_legislation:F2024L01128
Segment Type: other
Provision Reference: 
Character Range: 31722–34735

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, 1.1.3.6.1, 1.1.3.6.2, 1.1.4.2.1 and 1.1.4.2.2. Report column 1 as the value in column 3 reported two years before the current reporting period.
Column 2  Report the value as per the previous audited year-end financial statements.

          Column 2 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, 1.1.3.6.1, 1.1.3.6.2, 1.1.4.2.1 and 1.1.4.2.2. Report column 2 as the value in column 3 reported one year before the current reporting period.
Column 3  Report the value as per the most recently audited year-end financial statements.

Item 1.1.1      Report the value of total interest income earned during the relevant period.

                Item 1.1.1 is a derived item. Report the value of total interest income earned in item 1.1.1 as the sum of items 1.1.1.1 to 1.1.1.4 inclusive.
Item 1.1.1.1    Report the value of interest income calculated using the effective interest method earned during the relevant period.
Item 1.1.1.2    Report the value of lease income on operating leases earned during the relevant period.
Item 1.1.1.3    Report the value of interest income from financial leases earned during the relevant period.
Item 1.1.1.4    Report any adjustments to total interest income for previous periods.

                Item 1.1.1.4 is a derived item. Report the value of adjustments to total interest income for previous periods in item 1.1.1.4 as the sum of item 1.1.1.4.1 and item 1.1.1.4.2.
Item 1.1.1.4.1  Report the value of any adjustments to total interest income for previous periods due to mergers and/or acquisitions.
Item 1.1.1.4.2  Report the value of any adjustments to total interest income for previous periods due to divestments.
Item 1.1.2      Report the value of total interest expense incurred during the relevant period.

                Item 1.1.2 is a derived item. Report the total interest expense in item 1.1.2 as the sum of items 1.1.2.1 to 1.1.2.4 inclusive.
Item 1.1.2.1    Report the value of interest expense incurred during the relevant period.
Item 1.1.2.2    Report the value of interest expense on lease liabilities incurred during the relevant period.
Item 1.1.2.3    Report the value of depreciation and amortisation expense incurred during the relevant period.
Item 1.1.2.4    Report the value of any adjustments to total interest expense for previous periods.

                Item 1.1.2.4 is a derived item. Report the value of adjustments to total interest expense for previous periods in item 1.1.2.4 as the sum of item 1.1.2.4.1 and item 1.1.2.4.2.
Item 1.1.2.4.1  Report the value of any adjustments to total interest expense for previous periods due to mergers and/or acquisitions.
Item 1.1.2.4.2  Report the value