Document ID: chunk:federal_register_of_legislation:F2021L01114:body:0:p30
Version: federal_register_of_legislation:F2021L01114
Segment Type: other
Provision Reference: 
Character Range: 90870–94151

is not 'work in progress' information technology equipment or 'in use' information technology equipment in item 8.1.3 as item 8.1 less the sum of item 8.1.1 and item 8.1.2.

Item 8.2                        Report any other property, plant and equipment not reported in item 8.1.

                                Item 8.2 is a derived item.  Report the value of other property, plant and equipment in item 8.2 as item 8 less item 8.1.

Item 8.2.1                      Report property.

Item 8.2.2                      Report plant and equipment other than information technology equipment reported in item 8.1.

    9.             Total intangible assets and goodwill

Item 9 collects information on the value of intangible assets and goodwill.

Exclude assets due from related parties.  Report these in items 12 and 13.

Column 1   Report the value gross of any accumulated amortisation and/or impairment.

           SBR: submit column 1 with accounting type of debit (assets).

Column 2   Report the value of accumulated amortisation for intangible assets with a finite life, impairment for intangible assets with an infinite life, and impairment for goodwill.

           SBR: submit column 2 with accounting type of credit (liabilities).

Column 3   Report the value net of accumulated amortisation and/or impairment.

           Column 3 is a derived item.  Report the value of in column 3 as column 1 less column 2.

           SBR: submit column 3 with accounting type of debit (assets).

Item 9                          Report intangible assets and goodwill.

                                For column 1, item 9 is a derived item.  Report the value of intangible assets and goodwill in item 9, column 1 as the sum of items 9.1 to 9.3 inclusive.

Item 9.1                        Report intangible assets with a finite life.

Item 9.2                        Report intangible assets with an infinite life.

Item 9.3                        Report goodwill.

    10.        Total other assets

Item 10 collects information on the value of all other assets (excluding intra-group assets) that are not reported in items 1 to 9.

SBR: submit item 10 with accounting type of debit (assets).

Exclude assets due from related parties.  Report these in items 12 and 13.

Item 10                          Report the value of other assets that are not reported in items 1 to 9.

Item 10.1                        Report the value of interest receivable.

                                 Item 10.1 is a derived item.  Report the value of interest receivable in item 10.1 as the sum of item 10.1.1 and item 10.1.2.

Item 10.1.1                      Report the value of interest receivable relating to loans and finance leases.

Item 10.1.2                      Report the value of interest receivable relating to securities and other interest-earning assets.

                                 Exclude loans and finance leases.  Report these in item 10.1.1.

Item 10.2                        Report the value of capitalised expenses.

Item 10.3                        Report the value of derivative financial instruments classified as assets.

                                 Item 10.3 is a derived item.  Report the value of derivative financial instruments in item 10.3