Document ID: chunk:federal_register_of_legislation:F2019L00830:body:0:p26
Version: federal_register_of_legislation:F2019L00830
Segment Type: other
Provision Reference: 
Character Range: 71181–74280

with a finite life', 'Intangible asset with an infinite life' and 'Goodwill'.
10. Other assets
10.1 Interest receivable
Include:
     * interest accrued for but not yet received.
10.2 Capitalised debt raising/funding costs
Report costs associated with debt raisings and other similar transaction related costs.
10.3 Capitalised costs associated with establishing/setting up securitisation vehicles/programs
Report the balance of securitisation establishment costs that are capitalised and deferred.
10.4 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers
Report origination fees and commissions deferred.
10.5 Other capitalised expenses of a general nature
Report any other capitalised expenses not reported above.
10.6 Derivative financial instruments
Include:
     * all derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).
10.7 DTA
Recognition of DTA are to be made in accordance with AASB 112 Income Taxes (AASB 112).
The amounts calculated and recognised for DTA asset must be noted separately in the following categories:
10.7.1 From tax losses
Report all DTA arising out of tax losses in accordance with AASB 112.
10.7.2 From specific provision and General Reserve for Credit Losses
Report all DTA associated with specific provision and General Reserve for Credit Losses.
10.7.3 Other
Report all deferred tax assets other than from tax losses, specific provision and General Reserve for Credit Losses.
10.8 Loan/credit card servicing rights
Report the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan / credit card 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.
10.9 Defined benefit assets
Include:
     * defined benefit assets i.e. surplus, consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).
10.10 Non-current assets and disposal groups classified as held for sale
Include:
     * non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).
10.11 Items in suspense
Report suspense or unreconciled / unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording