Financial Position 6 Capital Thin Capitalisation Intangible Asset Revaluation Amount The average revaluation amount of the intangible asset that the entity has chosen to revalue. Capital Thin Capitalisation Intangible Asset Revaluation Indicator An indicator to identify if the entity revalued an intangible asset. A choice of TRUE/FALSE values. true = The entity chose to revalue an intangible asset. false = The entity did not choose to revalue an intangible asset. Capital Thin Capitalisation Internally Generated Intangible Item Amount The average value amount of the internally generated intangible item that the entity has chosen to recognise. Capital Thin Capitalisation Internally Generated Intangible Item Indicator An indicator to identify if the entity is recognising an internally generated intangible item. A choice of TRUE/FALSE values. true = The entity chose to recognise an internally generated intangible item. false = The entity did not choose to recognise an internally generated intangible item. Liabilities Other Financial Liabilities Repurchase Agreements Principal Amount This is the value of the principal amount of cash borrowed (post haircut) on the initial leg of a repo transaction, which is a contractual arrangement involving the provision of securities or other financial assets (collateral) in exchange for cash with a commitment to repurchase the same or similar collateral at a fixed price either on a specified future date or on demand. Liabilities Other Financial Liabilities Securities Borrowing Market Amount This is the market value of the securities borrowed in a securities lending agreement. Liabilities Other Financial Liabilities Securities Borrowing Weighted Average Rebate Rate Percent This is the weighted average rebate rate of the securities borrowing contract. The parties negotiate a fee, quoted as an annualised percentage of the value of the borrowed securities. Liabilities Thin Capitalisation 2 Million Threshold Test Indicator An indicator to identify if the entity relied on the 2 million dollar threshold test, in determining that the thin capitalisation rules did not disallow any of the debt deductions. A choice of TRUE/FALSE values. true = The entity did rely on the 2 million dollar threshold test. false = The entity did not rely on the 2 million dollar threshold test. Liabilities Thin Capitalisation 90 Percent Asset Threshold Test Indicator An indicator to identify if the entity relied on the 90 percent asset threshold test, in determining that the thin capitalisation rules did not disallow any of the debt deductions. A choice of TRUE/FALSE values. true = The entity did rely on the 90 percent asset threshold test. false = The entity did not rely on the 90 percent asset threshold test. Liabilities Thin Capitalisation Exemption Special Purpose Entities Indicator An indicator to identify if the entity relied on the exemption of certain special purpose entities test, in determining that the thin capitalisation rules did not disallow any of the debt deductions. A choice of TRUE/FALSE values. true = The entity did rely on the exemption of certain special purpose entities test. false = The entity did not rely on the exemption of certain special purpose entities test.