Document ID: chunk:federal_register_of_legislation:F2024L01128:body:0:p8
Version: federal_register_of_legislation:F2024L01128
Segment Type: other
Provision Reference: 
Character Range: 23245–27642

leased assets and interest expense on lease liabilities.

                                                                Exclude depreciation and impairment of right-of-use operating lease assets. Report this under depreciation and amortisation expense.
Interest income calculated using the effective interest method  Means interest income calculated using the effective interest method as outlined in AASB 7 and Australian Accounting Standard AASB 101 Presentation of Financial Statements (AASB 101).
Interest income from finance leases                             Means interest income received from financial leases, as defined in AASB 16. This includes but is not limited to:

                                                                       * profits/losses from sale of finance leases;
                                                                       * finance income on the net investment in finance leases; and
                                                                       * income related to variable lease payments not included in the net investment in finance leases.
Investment securities                                           Means securities that are not trading securities.

                                                                These are generally securities purchased with the intent that they be held to maturity or held for a period of time though not necessarily to maturity (i.e. equity securities where it is not technically possible to hold to maturity).
Lease income on operating leases                                Means income from operating leases as outlined in AASB 16 and Australian Accounting Standard AASB 140 Investment Property (AASB 140).
Loans and advances                                              Means total gross outstanding loans and advances measured in accordance with AASB 7.
Net profit/loss from the banking book                           Means net profit/loss from the banking book. This may include net profit/loss from:

                                                                       * financial assets and liabilities measured at fair value through profit or loss in accordance with AASB 7;
                                                                       * realised gains/losses on financial assets and liabilities not measured at fair value through profit and loss (e.g. loans and advances, assets available for sale, assets held to maturity, and financial liabilities measured at amortised cost);
                                                                       * hedge accounting; and
                                                                       * exchange differences.
Net profit/loss from the trading book                           Means net profit/loss from the trading book. This may include net profit/loss from:

                                                                       * trading assets and trading liabilities (e.g. derivatives, debt securities, equity securities, loans and advances, short positions, and other trading assets and liabilities);
                                                                       * hedge accounting; and
                                                                       * exchange differences.
Other operating expenses                                        Means expenses and losses from ordinary banking operations not included in other business indicator items but of a similar nature, or from operational loss events.

                                                                This may include, but is not limited to:

                                                                       * losses from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations (measured in accordance with Australian Accounting Standard AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5));
                                                                       * losses incurred as a consequence of operational loss events (e.g. fines, penalties, settlements, or replacement cost of damaged assets), which have not been provisioned/reserved for in previous years (measured in accordance with AASB 101); and
                                                                       * expenses related to establishing provisions/reserves for