Document ID: chunk:federal_register_of_legislation:F2021L01114:body:0:p20
Version: federal_register_of_legislation:F2021L01114
Segment Type: other
Provision Reference: 
Character Range: 58881–62107

provisions and collective provisions for loans and finance leases.  Report these in items 12 and 13.

SBR: submit item 20 with accounting type of credit (liabilities).

Further information on intra-group liabilities is collected on ARF 720.3.

Exclude liabilities due to non-related parties.

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 20                          Report total intra-group liabilities.

Item 20.1                        Of the amount reported in item 20, report the value due to SPVs representing the value of assets transferred for securitisation.

                                 Item 20.1 must be equal to the value reported for assets that have been securitised in item 13.1.

Item 20.2                        Of the amount reported in item 20, report the value that is due to non-residents.

    21.        Total liabilities including intra-group liabilities

Item 21 collects information on the value of total liabilities due to both related parties and non-related parties.

SBR: submit item 21 with accounting type of credit (liabilities).

Exclude liabilities due to non-related parties.

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 21                          Report total liabilities (including intra-group liabilities).

                                 Item 21 is a derived item.  Report the value of total liabilities including intra-group liabilities in item 21 as the sum of item 19 and item 20.

Section C: Shareholders' Equity

Section C collects information about the value of shareholders' equity of the ADI or RFC by the type of equity.

    22.        Total share capital

Item 22 collects information on the value of total share capital of the ADI or RFC.

SBR: submit item 22 with accounting type of credit (equity).

Item 22                          Report the total value of share capital.

Item 22.1                        Report the value of ordinary share capital on issue.

Item 22.2                        Report the value of preference share capital on issue.

Item 22.3                        Report the value of any other form of share capital that is not ordinary share capital on issue or preference share capital on issue.

                                 Exclude: long-term borrowings or hybrid securities that are treated as liabilities under the applicable Australian Accounting Standards (e.g. hybrid securities treated as liabilities). These should be reported in item 16.

                                 Item 22.3 is a derived item.  Report the value of other share capital in item 22.3 as item 22 less the sum of item 22.1 and item 22.2.

    23.        Total reserves

Item 23 collects information on the value of total reserves of the ADI or RFC.

SBR: submit item 23 with accounting type of credit (equity).

Item 23                          Report the value of total reserves.

Item 23.1                        Report the value of general reserves.

                                 This is derived from revenue profits and is