Document ID: chunk:federal_register_of_legislation:F2019L00828:body:0:p26
Version: federal_register_of_legislation:F2019L00828
Segment Type: other
Provision Reference: 
Character Range: 71667–74674

classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).

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

11.15 Other
Include all other assets not separately identified above.
For example, include:
     * commodities other than gold bullion;
     * valuables;
     * artwork;
     * other receivables (e.g. fees and commissions receivable); and
     * prepayments.
Exclude:
     * deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.

11.16 Total other assets
Sum all the reporting items listed under 'Other assets'.

12. Total assets
Sum total assets including Australian dollar denominated assets and foreign currency denominated assets.

12.1 Of which: Due from associated entities/joint ventures

Section B: Liabilities

1. Due to clearing houses
Include:
     * amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.

2. Due to financial institutions

2.1 Total due to financial institutions
Include:
     * settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;
     * amounts owing to Australian banks and other financial institutions in relation to the payments system; and
     * items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.
     * settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.
     * settlement account balances due to Australian ADIs.
     * settlement account balances due to RFCs.
     * settlement account balances due to other Australian financial institutions.
This reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.

3. Acceptances
Acceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI's asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI's claim against each drawer of the bills of exchange.
Bills of exchange that have been accepted and held in an ADI's asset portfolio should be excluded from this item. Include these holdings of own