Document ID: chunk:federal_register_of_legislation:F2019L00828:body:0:p31
Version: federal_register_of_legislation:F2019L00828
Segment Type: other
Provision Reference: 
Character Range: 85476–88454

on fixed interest loan portfolio.

12.5 Amounts payable to clients - Outstanding security settlements
For those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading 'Due to Financial Institutions' and 'Due to Clearing Houses'.

12.6 Derivative financial instruments
Include:
     * all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.

12.7 Items in suspense
Report suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.

12.8 Due to merchants

12.9 Liabilities included in disposal groups classified as held for sale
Include:
     * liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).

12.10 Share capital repayable on demand
Applicable to Credit Unions and Building Societies, this includes members' shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.

12.11 Other
Include:
     * other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.

12.12 Total creditors and other liabilities
Sum the reporting items listed under 'Creditors and other liabilities'.

13. Loan capital and hybrid securities
Report the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.
Classification is to be consistent with AASB 132 and AASB 7.
As a guide include:
     * preference shares;
     * convertible notes; and
     * subordinated loans of a residual maturity of more than one year.

13.1 Members withdrawable shares
Include the value of ADI member withdrawable shares.  This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards.  For prudential purposes, an ADI member share is classified as a liability and is not capital.  In the event 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: