Document ID: chunk:federal_register_of_legislation:F2021L01114:body:0:p36
Version: federal_register_of_legislation:F2021L01114
Segment Type: other
Provision Reference: 
Character Range: 109701–112986

Report the value of derivative financial instruments classified as liabilities in the trading book.

Item 18.8.2                      Report the value of derivative financial instruments classified as liabilities in the banking book.

Item 18.9                        Report the value of liabilities included in disposal groups classified as held for sale consistent with AASB 5.

Item 18.10                       Report the value of items in suspense or unreconciled/unidentified transactions/balances that are in a liability position.

Item 18.11                       Report the value of share capital repayable on demand.

Item 18.12                       Report the value of any other liabilities due to non-related parties that are not reported in items 18.1 to 18.11.

                                 Include: deferred fees and commissions, except deferred fees and commissions relating to loans and finance leases reported in item 7.

                                 Exclude: deferred fees and commissions relating to loans and finance leases reported in item 7.

                                 Item 18.12 is a derived item.  Report the value of other liabilities in item 18.12 as item 18 less the sum of items 18.1 to 18.3 inclusive, item 18.4, items 18.5 to 18.7 inclusive, item 18.8, and items 18.9 to 18.11 inclusive.

Item 18.12.1                     Of the amount reported in item 18.12, report the value that is for deferred fees and commissions received from resident households.

Item 18.12.2                     Of the amount reported in item 18.12, report the value that is for deferred fees and commissions received from resident non-financial businesses.

Item 18.12.3                     Of the amount reported in item 18.12, report the value that is for deferred fees and commissions received from resident financial institutions.

Item 18.12.4                     Of the amount reported in item 18.12, report the value that is for trade credit due to resident non-financial businesses.

Item 18.12.5                     Of the amount reported in item 18.12, report the value that is for trade credit due to resident financial institutions.

Item 18.12.6                     Of the amount reported in item 18.12, report the value that comprises lease liabilities arising from operating leases as per AASB 16.

    19.        Total liabilities excluding intra-group liabilities

Item 19 collects information on the value of total liabilities due to non-related parties.

SBR: submit item 19 with accounting type of credit (liabilities).

Exclude liabilities due to related parties.  Report these in items 20 and 21.

Item 19                          Report the value of total liabilities to non-related parties.

                                 Item 19 is a derived item.  Report the value of total liabilities excluding intra-group in item 19 as the sum of item 14, item 15, item 16 (column 1 and column 2), item 17, and item 18.

    20.        Total intra-group liabilities

Item 20 collects information on the value of total liabilities due to related parties (intra-group liabilities).

Exclude individual provisions and collective provisions for loans and finance leases.  Report these with intra-group loans and finance leases in items 12