Document ID: chunk:federal_register_of_legislation:F2019L00828:body:0:p22
Version: federal_register_of_legislation:F2019L00828
Segment Type: other
Provision Reference: 
Character Range: 60362–63244

(1)
This reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.

6.8 Other loans and advances - Specific provisions (2)
Report the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.

6.8 Other loans and advances – General Reserve for Credit Losses (3)
Report the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.

6.9 Total loans and advances – Balance outstanding (1)
Sum the gross value of loans and advances.

6.9 Total loans and advances – Specific provision (2)
Record the specific provisions for impairment applying to all loans.

6.9 Total loans and advances – General Reserve for Credit Losses (3)
Record the General Reserve for Credit Losses applying to all loans.

6.10 Less: Deferred fee income
Deferred fee income should be reported in this line item and deducted from Total gross loans and advances.

6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)
Subtract 'General Reserve for Credit Losses', and 'specific provisions' and 'Deferred Fee Income' from 'total gross loans and advances'.

6.11.1 of which: Loans to associates/joint ventures

6.11.2 of which: Loans held at fair value
Record loans held at fair value in accordance with AASB 9.

7. Investments relating to Life Insurance Business

7.1 Total investments relating to life insurance business

7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary

8. Other investments

8.1 Investment in parent entity (where not part of consolidated group)
Report the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.

8.2 Investment in associates
Report the total amount of equity investments in associates. Defined in accordance with AASB 128.

8.3 Interest in joint ventures
Report the total amount of interests in joint ventures (entities).

8.4 Equity investments in former Special Service Providers (SSPs)
Report the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.

8.5 Other
Report any other investments not included above.

8.6 Total other investments
Sum all reporting line items for 'Other Investments'.

9. Fixed assets
The reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in 'Other Assets' category under line item 'Non-current assets and disposal groups classified as held for sale'.

9.1 Property
Include:
     * property (owner-occupied and investment)