Document ID: chunk:federal_register_of_legislation:F2019L00828:body:0:p32
Version: federal_register_of_legislation:F2019L00828
Segment Type: other
Provision Reference: 
Character Range: 88215–91230

of redemption, the liability would be reduced by the issue value of shares redeemed.

13.2 Loan capital
As a guide include:
     * subordinated loans of a residual maturity of more than one year.

13.3 Hybrid securities
As a guide include:
     * converting preference shares; and
     * convertible notes.

13.4 Total loan capital and hybrid securities
Total all 'Loan capital and hybrid securities' items listed above.

14. Total liabilities
Sum total liabilities.

14.1 Of which: Due to associated entities/joint ventures

15. Net Assets
Calculated as 'Total assets' less 'Total liabilities'.

Section C: Shareholders' equity

1. Share capital

1.1 Ordinary shares
Include:
     * ordinary share capital on issue.

1.2 Preference shares
Preference shares have a priority over dividend payments and to the assets of the reporting company.

1.3 Other
Include:
     * any other form of share capital not included above (e.g. income securities).

1.4 Total share capital

2. Reserves

2.1 General reserve
This is derived from revenue profits and is mostly available for dividend payment.
Exclude:
     * from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders' Equity.  These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.

2.2 Capital profits reserve
Capital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116.  Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.

2.3 Asset revaluation reserve

2.3.1 Owner-occupied property
Include:
     * ARR relating to the revaluation of owner-occupied property.

2.3.2 Plant and equipment
Include:
     * balance of the ARR relating to the revaluation of property, plant and equipment.

2.3.3 Investments in associates/share of associates
Include:
     * the balance of the ARR relating to the revaluation of investments in associates

2.3.4 Intangibles revaluation surplus
Include:
     * balance of the ARR relating to the revaluation of intangible assets.

2.3.5 Relating to non-current assets or disposal groups held for sale
Include:
     * the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.

2.3.6 Other
ARR relating to the revaluation of other assets.

2.3.7 Total asset revaluation reserve
Sum the reporting items listed under 'Asset revaluation reserve'.

2.4 Foreign currency translation reserve
Include:
     * the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.

2.5 Fair Value Through OCI Reserve

 2.5.1 Marketable securities
Include:
     * Fair value through