Document ID: chunk:federal_register_of_legislation:F2019L00828:body:0:p24
Version: federal_register_of_legislation:F2019L00828
Segment Type: other
Provision Reference: 
Character Range: 65959–69164

9.9 Less: Accumulated depreciation
Report accumulated depreciation/impairment relating to other fixed assets.

9.10 Total other net of accumulated depreciation/impairment
Subtract 'Less: Accumulated depreciation' from 'Other'.

9.11 Net fixed assets
Deduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.

10. Intangible assets
Intangible assets have been divided into 'intangible assets with a finite life' and 'intangible assets with an infinite life' and 'goodwill'.
Classification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.

10.1 Intangible assets with a finite life
Include:
     * total intangible assets with a finite life.

10.2 Less: Accumulated amortisation
Include:
     * the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.

10.3 Net intangible assets with a finite life
Subtract the 'accumulated amortisation' from the 'intangible assets with a finite life'.

10.4 Intangible assets with an infinite life
Include:
     * total intangible assets with an infinite life.

10.5 Less: Impairment
Include:
     * the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.

10.6 Net intangible assets with an infinite life
Subtract the 'Impairment' from the 'Intangible assets with an infinite life'.

10.7 Goodwill
Goodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer's interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.

10.8 Less: Impairment
Include:
     * the total amount of impairment over the period from the date of acquisition to the end of the reporting period.

10.9 Net goodwill
Include:
     * the net amount of goodwill after impairment.
10.10 Net intangible assets
Deduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.

11. Other assets

11.1 Interest receivable
Include:
     * interest accrued for but not yet received.

11.2 General insurance premiums and other receivables

11.3 Deferred acquisition costs – general insurance policies

11.4 Capitalised debt raising/funding costs
Report costs associated with debt raisings and other similar transaction related costs.

11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs
Report the balance of securitisation establishment costs that are capitalised and deferred.

11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers
Report origination fees and commissions deferred.

11.7 Other capitalised expenses of a general nature
Report any other capitalised expenses not reported above.

11.8 Derivative financial instruments
Include:
     * all derivatives entered into after adoption of International Financial Reporting