Document ID: chunk:federal_register_of_legislation:F2021L01114:body:0:p32
Version: federal_register_of_legislation:F2021L01114
Segment Type: other
Provision Reference: 
Character Range: 97080–100226

10.10 inclusive, and item 10.11.

Item 10.12.1                     Of the amount reported in item 10.12, report the value that comprises right-of-use assets arising from operating leases as per AASB 16.

Item 10.12.2                     Of the amount reported in item 10.12, report the value that is non-financial assets excluding right-of-use assets arising from operating leases reported at 10.12.1.

    11.        Total assets excluding intra-group assets

Item 11 collects information on the value of total assets due from non-related parties.

SBR: submit item 11 with accounting type of debit (assets).

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

Item 11                          Report the value of total assets (excluding intra-group assets).

                                 Item 11 is a derived item.  Report the value of total assets excluding intra-group in item 11 as the sum of item 1, item 2 (column 3), item 3, item 4, item 5, item 6 (column 1), item 8 (column 3), item 9 (column 3), and item 10, less the sum of item 6 (column 2), item 6 (column 3), and item 7.

    12.        Total intra-group assets

Item 12 collects information on the value of total assets due from related parties (intra-group assets).

SBR: submit item 12 with accounting type of debit (assets).

Exclude assets from non-related parties.

Item 12                          Report the value of total intra-group assets.

Item 12.1                        Report the value of intra-group assets due from the parent entity.

Item 12.2                        Report the value of intra-group assets due from SPVs.

Item 12.3                        Report the value of intra-group assets due from related parties other than the parent entity and SPVs.

                                 Item 12.3 is a derived item.  Report the value of other intra-group assets in item 12.3 as item 12 less the sum of item 12.1 and item 12.2.

    13.        Total assets including intra-group assets

Item 13 collects information on the value of total assets due from related parties and non-related parties.

SBR: submit item 13 with accounting type of debit (assets).

Include assets due from related parties and non-related parties.

Item 13                          Report the value of total assets (including intra-group assets).

                                 Item 13 is a derived item.  Report the value of total assets including intra-group assets in item 13 as the sum of item 11 and item 12.

Item 13.1                        Of the amount reported in item 13, report the value of on-balance sheet securitised assets.

                                 Item 13.1 equals the value reported for liabilities to SPVs representing the value of assets transferred for securitisation (item 20.1).

Item 13.1.1                      Report the value of loans and finance leases that have been securitised but cannot be derecognised from the balance sheet.

Item 13.1.2                      Report the value of any assets, other than loans and finance leases that have been securitised but cannot be derecognised from the