Document ID: chunk:federal_register_of_legislation:F2024C01107:body:0:p94
Version: federal_register_of_legislation:F2024C01107
Segment Type: other
Provision Reference: 
Character Range: 256201–259991

(c)

Subtotal = [(a) +(b)+(c)] * 8%

Total Operational Risk Requirement

Income Statement

Revenue
Insert year to date amounts

                                                                         Current  Prior*

Profits (Losses) from trading in securities/derivatives: Realised

Unrealised

Brokerage: Equities

Warrants

Futures/Exchange Traded Options

Debt

Other

Underwriting commission (less sub underwriting commission paid)

Sub underwriting commission

Dividends

Interest

Bad debts recovered and provision for doubtful debts no longer required

Directors' fees

Handling fees

Corporate Advisory fees

Financial planning/Portfolio Management fees

Management fees

Other fees received from associated entities

Other revenue

Total Revenue

Expenses

Insert year to date amounts

                                                                Current  Prior

Salaries (excluding partners, directors and research salaries)
Directors'/Partners' salaries
Commissions paid to traders/consultants
Other salary costs
Occupancy costs
Interest paid
Travel, public relations and advertising
Research (including research salaries)
Bad and doubtful debts written off/provided for
Audit fees
Administration costs (postage, fax, phone etc.)
Professional indemnity insurance
Other insurance costs
All management/service fees paid to associated entities
Depreciation/amortisation of fixed and intangible assets
Finance lease payments
Operating lease payments (other than occupancy)
Other expenses

Total expenses

Net profit/(loss)

                                                            Current  Prior

Profit before income tax

Income tax - expense

Profit/(loss) after tax before discontinued operations

Profit/(loss) from discontinued operations (detail below)1

Net profit/(loss) for the period

1. Input losses from discontinued operations as negative numbers.

If the entity has made a profit but no tax provision raised, you must enter a reason for not providing for tax below

Retained earnings

                                                         Current  Prior

Opening Retained Earnings 1

Adjustments to retained earnings (detail) – increases

Total

Dividends

Adjustments from retained earnings (detail) – decreases

Total

Other adjustments to/(from) retained earnings (detail)2

Total

Closing Retained Earnings

1. Input increases and decreases to retained earnings and dividends as positive numbers.
2. Input 'to' amounts as positive numbers and 'from' amounts as negative numbers.

Additional comments

Balance sheet

Current assets held

Current Assets                         Current  Prior

Trade receivables 1

Less provision for doubtful debts

Net trade receivables

Securities borrowings 2

Financial assets 3

Cash and cash equivalents 4

Related/Associated Persons

Client trust and segregated accounts

Deposits at clearing houses

Right-of-use assets

Other current assets5

 Total current assets

  1. Client and trade receivables only. (Note: You should include Trade Related/Associated Person amounts here – refer 'Related/Associated Person Balance' definition.)

  2. Only include cash paid for securities borrowings.

  3. All equity, debt and similar instruments at market value.

  4. Cash at bank, cash on hand and other deposits other than client trust and segregated accounts.

  5. Other balances not included above.

Non-current assets held

Non-current assets               Current  Prior

Trade receivables 1

Financial assets 2

Loans and deposits 3

Related/Associated Persons

Property, plant and equipment 4

Right-of-use assets

Intangible assets

Deferred tax assets

Other non-current assets5

Total non-current assets

  1. Client and trade receivables only. (Note: You should include