Document ID: chunk:federal_register_of_legislation:F2021L01114:body:0:p29
Version: federal_register_of_legislation:F2021L01114
Segment Type: other
Provision Reference: 
Character Range: 87688–91135

loans and finance leases to resident financial institutions.

    8.             Total property, plant and equipment

Item 8 collects information on the value of property, plant and equipment by the type of asset.

Exclude assets due from related parties.  Report these in items 12 and 13.

Exclude assets acquired or held for sale. Report these assets as non-current assets and disposal groups classified as held for sale (item 10.9).

Column 1   Report the value of the property, plant and equipment.

           Report column 1 gross of any accumulated depreciation and/or impairment.

           SBR: submit column 1 with accounting type of debit (assets).

Column 2   Report the value of accumulated depreciation and/or impairment for the assets.

           SBR: submit column 2 with accounting type of credit (liabilities).

Column 3   Report the value of the assets net of accumulated depreciation and/or impairment.

           Column 3 is a derived item.  Report the value of net property, plant and equipment in column 3 as column 1 less column 2.

           SBR: submit column 3 with accounting type of debit (assets).

Item 8                          Report property, plant and equipment.

Item 8.1                        Report information technology equipment classified as property, plant and equipment.

                                Exclude: information technology that is treated as an intangible asset for accounting purposes. Report these as intangible assets (item 9).

Item 8.1.1                      Report 'work in progress' information technology equipment classified as property, plant and equipment.

                                Item 8.1.1 is a derived item.  Report 'work in progress' information technology equipment classified as property, plant and equipment in item 8.1.1 as the sum of item 8.1.1.1 and item 8.1.1.2.

Item 8.1.1.1                    Report 'work in progress' information technology equipment classified as hardware and software application costs.

Item 8.1.1.2                    Report 'work in progress' information technology equipment classified as development and other on-going costs.

Item 8.1.2                      Report 'in use' information technology equipment classified as property, plant and equipment.

                                Item 8.1.2 is a derived item.  Report 'in use' information technology equipment classified as property, plant and equipment in item 8.1.2 as the sum of item 8.1.2.1 and item 8.1.2.2.

Item 8.1.2.1                    Report 'in use' information technology equipment classified as hardware and software application costs.

Item 8.1.2.2                    Report 'in use' information technology equipment classified as development and other on-going costs.

Item 8.1.3                      Report any other information technology equipment classified as property, plant and equipment that is not 'work in progress' information technology equipment or 'in use' information technology equipment.

                                Item 8.1.3 is a derived item.  Report the value of other information technology equipment classified as property, plant and equipment that is not 'work in progress' information technology equipment or 'in use' information technology equipment in item 8.1.3 as item 8.1 less the sum of item 8.1.1 and item 8.1.2.

Item 8.2                        Report any other property, plant and equipment not reported