Document ID: chunk:federal_register_of_legislation:F2021L01114:body:0:p14
Version: federal_register_of_legislation:F2021L01114
Segment Type: other
Provision Reference: 
Character Range: 40225–43592

right to receive existing loan or finance lease payments (including credit card receivables) in consideration for providing loan and finance lease services to those customers.

                                 Also report any purchased loan and finance lease servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.

Item 10.8                        Report defined benefit assets.

                                 Report defined benefit assets according to the classification and measurement basis used in AASB 119.

Item 10.9                        Report non-current assets and disposal groups classified as held for sale.

Item 10.10                       Report items in suspense or unreconciled/unidentified transactions/balances.

Item 10.11                       Report fees and commissions due but not yet paid.

Item 10.11.1                     Of the amount reported in item 10.11, report the value that is due from resident households.

Item 10.11.2                     Of the amount reported in item 10.11, report the value that is due from resident non-financial businesses.

Item 10.11.3                     Of the amount reported in item 10.11, report the value that is due from resident financial institutions.

Item 10.12                       Report any other assets not separately reported in items 10.1 to 10.11.

                                 Include:

                                      * allocated gold; and
                                      * valuables.

                                 Item 10.12 is a derived item.  Report the value of other assets in item 10.12 as item 10 less the sum of item 10.1, item 10.2, item 10.3, items 10.4 to 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 Leases (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.

                                 Non-financial assets are resources that meet the definition of an 'asset' according to the AASB Framework for the Preparation and Presentation of Financial Statements (paragraph 49(a)) but do not meet the definition of a 'financial asset' according to paragraph 11 of AASB 132 Financial Instruments: Presentation (AASB 132).

    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.

Column 1   Report the value.

Column 2   Of the amount reported in column 1, report the value that is denominated in a foreign currency.

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

                                 For column 1, item 11 is a derived item. Report the value of total assets (excluding intra-group assets) in item 11 as the sum of item 1 (column 1), item 2 (column 5), item 3 (column 1), item 4 (column 1), item 5 (column 1), item