Financial Position 6 Capital Thin Capitalisation Arms Length Debt Amount Arm's length debt amount is a notional amount of debt attributable to a non-Authorised Deposit-taking Institution's (non-ADI) Australian operations determined under the arm's length test in the legislation. Capital Thin Capitalisation Asset Revaluation Amount This is the asset revaluation amount for thin capitalisation purposes. Capital Thin Capitalisation Assets Value Average Amount The average value of all the entity's assets. Capital Thin Capitalisation Associate Entity Equity Average Value Amount The equity of an investing entity that has invested in an associate entity, and the debt interests issued by the associate entity to the investing entity, that does not and will not at any time give rise to debt deductions. Capital Thin Capitalisation Controlled Foreign Entity Debt Average Value Amount The average debt interests issued by a controlled foreign entity to an Australian controller of that entity, or to an associate entity of that Australian controller. Capital Thin Capitalisation Controlled Foreign Non Authorised Deposit Taking Institution Entity Equity Average Value Amount The average equity interests held in a controlled foreign entity by an Australian controller of that entity or by an associate entity of that Australian controller. Capital Thin Capitalisation Dotation Capital Average Value Amount The average value, for that year, of all the amounts the Authorised Deposit-taking Institution (ADI) has lent to its Australian permanent establishments through which it carries on its banking business in Australia that do not give rise to any debt deductions for the ADI, in that year or any other reporting period. Capital Thin Capitalisation Equity Shortfall Amount The amount by which the entity's minimum capital amount exceeds the amount of its adjusted/average equity capital. Capital Thin Capitalisation Excluded Equity Interests Average Amount The average value of excluded equity interests that is required to be subtracted in working out a safe harbour debt amount. Capital Thin Capitalisation Risk Weighted Assets Attributable To Australian Permanent Establishments Average Amount The average value of the Authorised Deposit-taking Institution's (ADI) net risk-weighted assets attributable to its Australian operations. Capital Thin Capitalisation Safe Harbour Amount The entity's safe harbour capital amount as determined by the Income Tax Assessment Act (ITAA) 1997. Capital Thin Capitalisation Worldwide Capital Amount One of the amounts available to an Australian Authorised Deposit-taking Institution (ADI) that is not foreign controlled to establish its minimum capital amount. Capital Thin Capitalisation Worldwide Debt Total Amount The total debt owed by an Australian outward investor and its controlled foreign entities. Capital Thin Capitalisation Worldwide Gearing Debt Amount An amount available to an Australian non-Authorised Deposit-taking Institution (non-ADI) entity that is not foreign controlled to establish its maximum allowable debt. Capital Thin Capitalisation Worldwide Group Capital Ratio Fraction The ratio of the average value of the eligible Tier 1 capital of the consolidated group of which the entity is a member to the average value of the risk-weighted assets of that group. Capital Thin Capitalisation Zero Capital Average Amount The average total debt amount calculation for financial entities to describe specific amounts that can be wholly funded by debt. Liabilities Thin Capitalisation Arms Length Tests Indicator This identifies if the entity relied on arm's length tests. Valid values are: TRUE = Entity relied on arm's length tests FALSE = Entity did not rely on arm's length tests Liabilities Thin Capitalisation Associate Entity Debt Average Value Amount The average value, for that year, of all the entity's associate entity debt. Liabilities Thin Capitalisation Associate Entity Excess Average Value Amount The average proportion of excess borrowing capacity of an associate entity, and any premium paid for an investment in an associate entity, that can be used to increase the investing non-Authorised Deposit-taking Institution's (non-ADI) safe harbour debt amount and worldwide gearing debt amount. Liabilities Thin Capitalisation Australian Resident Company Elected Indicator Identifies if a company has made an election under subdivision 820-FB of the Income Tax Assessment Act (ITAA) 1997 to treat qualifying Australian branch operations as part of a consolidated group, Multiple Entry Consolidated (MEC) group, or a single company for thin capitalisation purposes. Valid values are: TRUE = Company has made an election under subdivision 820-FB of the Income Tax Assessment Act (ITAA) 1997 to treat qualifying Australian branch operations as part of a consolidated group, Multiple Entry Consolidated (MEC) group or a single company for thin capitalisation purposes FALSE = Company has not made an election under subdivision 820-FB of the Income Tax Assessment Act (ITAA) 1997 to treat qualifying Australian branch operations as part of a consolidated group, Multiple Entry Consolidated (MEC) group or a single company for thin capitalisation purposes Liabilities Thin Capitalisation Authorised Deposit Taking Institution Indicator Identifies if the entity was an Authorised Deposit-taking Institution (ADI). Valid values are: TRUE = Entity was an Authorised Deposit-taking Institution (ADI) FALSE = Entity was not an Authorised Deposit-taking Institution (ADI) Liabilities Thin Capitalisation Averaging Method Adopted Code The code representing the type of averaging method used for recalculating average values. Valid values are: 1 = Opening/closing balances method under section 820-635 2 = Three measurement days method under section 820-640 3 = Frequent measurement (quarterly) method under subsection 820-645(2) 4 = Frequent measurement (regular intervals) method under subsection 820-645(4) Liabilities Thin Capitalisation Controlled Foreign ADI Entity Equity Average Value Amount The average value of all the Authorised Deposit-taking Institution's (ADI) controlled foreign entity equity for that year, unless it is attributable to any of the ADI's overseas permanent establishments. Liabilities Thin Capitalisation Debt Adjusted Average Amount The adjusted average value of an entity's debt capital that gives rise to debt deductions and cost-free debt capital excluding debt capital attributable to any of its overseas permanent establishments. Liabilities Thin Capitalisation Debt Maximum Allowable Amount This is the maximum amount of debt a non-Authorised Deposit-taking Institution (ADI) entity can have before debt deductions are disallowed under the thin capitalisation rules. Liabilities Thin Capitalisation Deduction Debt Amount Costs incurred in connection with debt interests that are deductible subject to thin capitalisation rules. Liabilities Thin Capitalisation Deduction Debt Disallowed Amount This is the amount of excessive debt deduction disallowed as indicated in the Income Tax Assessment Act (ITAA) 1997. Liabilities Thin Capitalisation Entity Type Code This is the code for thin capitalisation entity type as demonstrated at the end of the reporting period. Valid values are: 1 = Outward investor (general) under subsections 820-85(2) and 820-583(2) 2 = Outward investor (financial) under subsections 820-85(2) and 820-583(3) 3 = Inward investment vehicle (general) under subsections 820-185(2) and 820-583(5) 4 = Inward investment vehicle (financial) under subsections 820-185(2), 820-583(6) and 820-609(6) 5 = Inward investor (general) under subsection 820-185(2) 6 = Inward investor (financial) under subsection 820-185(2) 7 = Outward investing entity (ADI) under subsections 820-300(2), 820-583(7), 820-587 and 820-609 8 = Inward investing entity (ADI) under subsections 820-395(2) and 820-609(4) Liabilities Thin Capitalisation Equity Capital Adjusted Average Amount The adjusted average value of an outward investor Authorised Deposit-taking Institution's (ADI) equity capital, other than equity capital attributable to its overseas permanent establishments and equity invested in its controlled foreign entities. Liabilities Thin Capitalisation Equity Capital Attributable To Overseas Permanent Establishments Amount This is the equity capital attributable to overseas permanent establishment(s) for any outward investing entity. Liabilities Thin Capitalisation Excess Debt Amount The amount by which an entity's adjusted average debt is more than its maximum allowable debt. Liabilities Thin Capitalisation Gearing Debt Capital Test Indicator This identifies if the entity relied on worldwide gearing debt/capital tests. Valid values are: TRUE = Entity relied on worldwide gearing debt/capital tests FALSE = Entity did not rely on worldwide gearing debt/capital tests Liabilities Thin Capitalisation General To Financial Status Change Indicator This identifies whether the entity's status has changed from 'general' to 'financial' during the reporting period. Valid values are: TRUE = Entity's status has changed from 'general' to 'financial' FALSE = Entity's status has not changed from 'general' to 'financial' Liabilities Thin Capitalisation Non Authorised Deposit Taking Institution Indicator Identifies if the entity was a non-Authorised Deposit-taking Institution (non-ADI) for the reporting period. Valid values are: TRUE = Entity was a non-Authorised Deposit-taking Institution (non-ADI) FALSE = Entity was not a non-Authorised Deposit-taking Institution (non-ADI) Liabilities Thin Capitalisation Non Debt Liabilities Average Value Amount The average value, for that year, of all the entity's controlled foreign entity equity. Liabilities Thin Capitalisation On Lent Average Amount A term used in the adjusted on-lent amount calculation for a financial entity to describe average amounts the entity has lent to other entities, certain leases and certain securities agreements. Liabilities Thin Capitalisation Provisions Applied Indicator This indicates if thin capitalisation provisions have been applied. Valid values are: TRUE = Thin capitalisation provisions have been applied FALSE = Thin capitalisation provisions have not been applied Liabilities Thin Capitalisation Related Non Residents Debt Deduction Amount The debt deductions on debt from related non-residents. Liabilities Thin Capitalisation Risk Weighted Assets Average Value Amount The average value of the Authorised Deposit-taking Institution's (ADI) net risk-weighted assets attributable to its Australian operations for the income year. Liabilities Thin Capitalisation Risk Weighted Assets Overseas Permanent Establishments Average Value Total Amount The amount of the average value of 'total risk weighted assets' in the reporting period attributable to overseas permanent establishments for an Authorised Deposit-taking Institution (ADI). Liabilities Thin Capitalisation Tier 1 Prudential Capital Deduction Amount Tier 1 capital deductions as defined in the prudential standards as determined by Australian Prudential Regulation Authority (APRA) and the Banking Act 1959. Liabilities Thin Capitalisation Worldwide Equity Amount The total equity capital of an Australian outward investor and its controlled foreign entities.