Document ID: chunk:federal_register_of_legislation:F2021L01114:body:0:p35
Version: federal_register_of_legislation:F2021L01114
Segment Type: other
Provision Reference: 
Character Range: 106384–110021

provisions not reported in items 17.1 to 17.4.

                                 Include:

                                      * individual provisions for off-balance sheet credit related commitments;
                                      * leased premises surplus to current requirements; and
                                      * provision for subsidiary integration costs.

                                 Exclude: provisions for lending losses.  Report these in item 6.

                                 Item 17.5 is a derived item.  Report the value of other provisions in item 17.5 as item 17 less the sum of items 17.1 to 17.4 inclusive.

    18.        Total creditors and other liabilities

Item 18 collects information on the value of total creditors and any other liabilities due to non-related parties that are not reported in items 14 to 17, by type of liability.

SBR: submit item 18 with accounting type of credit (liabilities).

Exclude liabilities due to related parties.  Report these in items 20 and 21.

Item 18                          Report the value of any liabilities due to non-related parties that are not reported in items 14 to 17.

Item 18.1                        Report the value of current and deferred tax liabilities.

Item 18.2                        Report the value of current defined benefit liabilities.

                                 This must be consistent with the classification and measurement basis used in AASB 119.

Item 18.3                        Report the value of non-current defined benefit liabilities.

                                 This must be consistent with the classification and measurement basis used in AASB 119.

Item 18.4                        Report the value of interest payable.

Item 18.4.1                      Report the value of interest payable on debt securities.

Item 18.4.2                      Report the value of interest payable on deposits.

Item 18.4.3                      Report the value of interest payable on loans and finance leases.

Item 18.4.4                      Report the value of interest payable on any other liabilities other than debt securities, deposits, loans and finance leases.

                                 Item 18.4.4 is a derived item.  Report the value of other interest payable in item 18.4.4 as item 18.4 less the sum of items 18.4.1 to 18.4.3 inclusive.

Item 18.5                        Report the value of unearned interest.

Item 18.6                        Report the value of payables related to securities lent under securities lending arrangements or sold under repurchase agreements.

Item 18.7                        Report outstanding security settlement amounts payable to customers, including amounts payable from broking activity. This typically occurs where securities transactions are recorded on a trade-date basis rather than a settlement-day basis. Include amounts payable to all customers (including financial institutions and the non-financial sectors).

Item 18.8                        Report the value of derivative financial instruments classified as liabilities.

                                 Item 18.8 is a derived item.  Report derivative financial instruments in item 18.8 as the sum of item 18.8.1 and item 18.8.2.

Item 18.8.1                      Report the value of derivative financial instruments classified as liabilities in the trading book.

Item 18.8.2                      Report the value of derivative financial instruments classified as liabilities in the banking book.

Item 18.9                        Report the value of liabilities included in disposal