Financial Position 7 Assets Cash And Liquid Assets Adjustment For Biological Assets Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Cash And Liquid Assets Adjustment For Derivative Fair Value Losses Or Gains Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Cash And Liquid Assets Adjustment For Financial Assets At Fair Value Through Profit Or Loss Fair Value Losses Or Gains Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Cash And Liquid Assets Adjustment For Investment Real Estate Property Fair Value Losses Or Gains Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Cash And Liquid Assets Bank Arrangements Amount The amount of liquid balances with banks other than deposits at call Assets Cash And Liquid Assets Denominated In Foreign Currency Amount Of the total amount reported for cash and liquid assets, identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount. Assets Cash And Liquid Assets Deposits At Call Banks Amount Include all deposits with Australian resident banks that are available on demand. Report 11am accounts and 24-hour money. Exclude exchange settlement accounts. Assets Cash And Liquid Assets Deposits At Call Other ADIs Amount Include all deposits with Australian resident ADIs other than banks that are available on demand. Report 11am accounts and 24-hour money. Exclude exchange settlement accounts. Assets Cash And Liquid Assets Deposits At Call Other Financial Institutions Amount Include all deposits with other financial institutions (other than banks, Other ADIs and Registered financial corporations) that are available on demand. Report 11am accounts and 24-hour money. Exclude exchange settlement accounts. Assets Cash And Liquid Assets Deposits At Call Registered Financial Corporations Amount Include all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money. Exclude exchange settlement accounts. Assets Cash And Liquid Assets Deposits At Call Total Amount All money placed with a financial institution at call (redeemable or withdrawable on demand) include 11am accounts and 24-hour money, exclude exchange settlements accounts. Assets Cash And Liquid Assets Disclosure Of Use Of Cash And Liquid Assets Since Listing Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Cash And Liquid Assets Disclosure Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Cash And Liquid Assets Distributions Paid Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Cash And Liquid Assets Dividends And Interest Income Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Cash And Liquid Assets Due From Banks Amount Include settlement account balances due from other banks, as well as securities sold not delivered/security settlements. Assets Cash And Liquid Assets Due From Clearing Houses Amount Include net claims on recognised clearing houses such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFECH) in Australia. Assets Cash And Liquid Assets Due From Financial Institutions Total Amount Generally include: * settlement account balances - Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with banks and non-bank financial institutions; * amounts owing from banks and other financial institutions in relation to the payments system; * items in the course of collection from banks and other financial institutions in relation to the payments system; * amounts due to the reporting entity in relation to an involvement in an overseas payment system; * securities sold not delivered/security settlements - record receivables for unsettled sales of securities. This item arises only if the reporting institution record securities on a settlement date basis as opposed to trade date basis; and * margin deposit accounts with brokers. Exclude: * Certificates of deposit. These items should be reported as short-term debt securities in either the Trading Securities or Investment Securities category. This reporting item should be brought to account at the gross value of the outstanding balance, unless a legal right of set-off exists in accordance with AASB 139, AASB 132 and AASB 7. * Deposits that are not on a call basis (e.g. deposits lodged at term that are not on a call basis). Assets Cash And Liquid Assets Due From Other ADIs Amount Include settlement account balances due from other Authorised Deposit-taking Institutions, as well as securities sold not delivered/security settlements. Assets Cash And Liquid Assets Due From Other Financial Institutions Amount Include: * settlement account balances due from other financial institutions as well as securities sold not delivered/security settlements; other than from: RBA or central banks, Banks, Other ADIs, Registered financial corporations, Assets Cash And Liquid Assets Due From Registered Financial Corporations Amount Include settlement account balances due from Registered Financial Corporations, as well as securities sold not delivered/security settlements. Assets Cash And Liquid Assets Due From Reserve Bank of Australia Or Central Banks Amount Include: * settlement account balances due from the (RBA) and other central banks, as well as securities sold not delivered/security settlements; and * funds held with the RBA or any foreign central bank. Assets Cash And Liquid Assets Exploration Expenditure Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Cash And Liquid Assets Gold Bullion Amount Include gold coin; * gold bullion held in Australia and elsewhere; and * gold certificates held as investments. Exclude loans repayable in gold bullion. Assets Cash And Liquid Assets Net Gain Or Loss On Sale Of Available For Sale Financial Assets Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Cash And Liquid Assets Notes And Coins Amount Include Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported. Generally include the following in this category: * Australian notes and coins; * foreign currency; * cash at branches; * cash at bankers. Assets Cash And Liquid Assets Other Financial Institutions Excluding Securities Sold Not Delivered And Security Settlements Amount Include settlement account balances due from other financial institutions excluding securities sold not delivered/security settlements; other than from: RBA or central banks, Banks, Other ADIs, Registered financial corporations, Assets Cash And Liquid Assets Other Amount This is the balancing item in the list in which it is used Assets Cash And Liquid Assets Payments Of Transaction Costs Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Cash And Liquid Assets Proceeds From Issuing Debts Classified As Financing Activities Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Cash And Liquid Assets Proceeds From Sales Of Investment Real Estate Property Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Cash And Liquid Assets Purchase Of Biological Assets Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Cash And Liquid Assets Purchase Of Investment Real Estate Property Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Cash And Liquid Assets Securities Purchased Under Agreements To Resell Amount Treatment is to be consistent with AASB 139. Where the transferee of the stock effectively receives a lender's rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank's physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected. Assets Cash And Liquid Assets Securities Sold Not Delivered Or Security Settlements Amount Record receivables for unsettled sales of securities. This item arises only if the reporting institution records securities on a trade date basis as opposed to settlement date basis. Assets Cash And Liquid Assets Short Term Deposits Amount Refundable deposits at call other than with banks or financial institutions Assets Cash And Liquid Assets Short Term Investments Amount The amount of short term highly liquid investments, other than with banks, that are readily convertible into known amounts of cash and which are subject to an insignificant risk of change in value Assets Cash And Liquid Assets Total Amount Generally include the following in this category: * Australian notes and coins; * foreign currency; * cash at branches; * cash at bankers; * deposits at call; * money at short call; * exchange settlement accounts; * securities purchased under agreement to resell; * margin deposit accounts; and * gold bullion. Exclude: * bills of exchange (reported as either a Trading Security or Investment Security); * bills receivable and remittances in transit; and * cheques received but not yet deposited. * This reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned. * Sum all cash and liquid assets reporting items above. Assets Disposal Dwellings Other Buildings And Structures Amount The disposal of an asset takes place if a change of ownership occurs, whether because of some act or event (such as damage) or by operation of law, e.g. when an asset is transferred from one person to another by way of sale or gift. Dwellings, buildings and other structures includes industrial and commercial buildings, houses, flats, home units, water and sewerage installations, lifts, heating, ventilating and similar equipment forming an integral part of buildings and structures, land development and construction site development, roads, bridges, wharves, harbours, railway lines, pipelines, power and telephone lines. Also includes mine development (e.g. construction of shafts in underground mines, preparation of mining and quarrying sites for open cut extraction and other developmental operations primarily for commencing or extending production). Excludes purchases of land, previously occupied buildings and speculatively built projects intended for sale before occupation. Assets Disposal Intangible Assets Amount The disposal of an asset takes place if a change of ownership occurs, whether because of some act or event (such as damage) or by operation of law, e.g. when an asset is transferred from one person to another by way of sale or gift. An intangible asset (invisible asset) is an asset that can neither be seen nor touched. The most common of these are goodwill, and intellectual properties such as patents, licences, trademarks, and copyrights. Assets Disposal Land Amount The disposal of an asset takes place if a change of ownership occurs, whether because of some act or event or by operation of law, e.g. when an asset is transferred from one person to another by way of sale or gift. Land is defined as the solid substance of the earth's surface, or an exposed part of the earth's surface; ground, especially with reference to quality, character or use; and forest land. Land is an area of ground with or without trees, crops or permanently attached buildings including the air above and the soil beneath. Assets Disposal Plant Machinery And Equipment Amount The disposal of an asset takes place if a change of ownership occurs, whether because of some act or event (such as damage) or by operation of law, e.g. when an asset is transferred from one person to another by way of sale or gift. Plant and machinery is the equipment or apparatus used for carrying on a business, including motor vehicles. It is defined as tangible items that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Assets Foreign Assets Debt Securities Total Amount Total of all debt securities held by the Australian reporting entity and issued by foreign entities, which are usually traded (or tradable) in organised or other financial markets. Include those securities issued by foreign enterprises and traded on the Australian market. Assets Foreign Assets Deposits Total Amount Total of all deposits with foreign entities. Report transferable deposits (those exchangeable on demand at par without restriction or penalty and are freely transferable by cheque) and other deposits (i.e. claims reflecting evidence of deposit for example, non-transferable savings deposits and time deposits). Assets Foreign Assets Derivative Financial Instruments Total Amount Total of all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when favourable to the reporting entity. Fair values are obtained from quoted market prices, discounted cash flow models and options pricing models. Assets Foreign Assets Equity Securities Total Amount Total equity held by the Australian reporting entity in foreign entities. Assets Foreign Assets Loans And Receivables Total Amount Total of all financial assets that are created through the lending of funds by a creditor (the Australian reporting entity) to a debtor (foreign entity) through an arrangement in which the lender receives a non-tradable document or instrument, or no security evidencing a transaction. Assets Foreign Assets Other Amount This is the balancing item in the list in which it is being used Assets Foreign Assets Total Amount Report all claims against foreign entities, including claims on an overseas parent, subsidiaries, branches or associates. Assets Intangible Accumulated Amortisation And Impairment Intangible Assets Other Than Goodwill Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Intangible Accumulated Amortisation And Impairment Losses Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Intangible Capitalised Expenses Comprising Of Costs Associated With Debt Raisings or funding Amount Report costs associated with debt raisings and other similar transaction related costs. Assets Intangible Capitalised Expenses Comprising Of Securitisation Establishment Costs Amount Report the balance of securitisation establishment costs that are capitalised and deferred. Assets Intangible Capitalised Expenses Included In Tier One Capital Other Amount Report any other capitalised expenses not reported above. Assets Intangible Capitalised Expenses Included In Tier One Capital Total Amount Report all capitalised expenses included in Tier One Capital Assets Intangible Disclosure Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Intangible Goodwill Gross Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Intangible Gross Intangible Assets Other Than Goodwill Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Intangible Intangible Assets Other Than Goodwill Net Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Intangible Intangible Assets Other Than Information Technology Net Total Amount Deduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill. Assets Intangible Intangible Assets With A Finite Life Other Than Information Technology Accumulated Amortisation Impairment Amount The total amount of accumulated amortisation and impairment losses of intangible assets with a finite life. Assets Intangible Intangible Assets With A Finite Life Other Than Information Technology Gross Total Amount Include the gross value of total intangible assets with a finite life. Assets Intangible Intangible Assets With A Finite Life Other Than Information Technology Net Total Amount Subtract the "accumulated amortisation" from the "intangible assets with a finite life". Assets Intangible Intangible Assets With A Finite Life Amount Record the value of intangible assets other than goodwill with a finite life. Assets Intangible Intangible Assets With An Infinite Life Other Than Information Technology Accumulated Amortisation Impairment Amount The total amount of accumulated impairment of intangible assets with an infinite life. Assets Intangible Intangible Assets With An Infinite Life Other Than Information Technology Gross Total Amount Include the gross value of total intangible assets with a infinite life. Assets Intangible Intangible Assets With An Infinite Life Other Than Information Technology Net Total Amount Subtract the "Accumulated Impairment losses" from the "Intangible assets with an infinite life". Assets Intangible Intangible Assets With An Infinite Life Amount Record the value of intangible assets other than goodwill with an infinite life. Assets Intangible Loan And Credit Card Servicing Rights Amount 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. Assets Intangible Net Goodwill Amount Include the net amount of goodwill after impairment. Assets Intangible Total Gross Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Intangible Total Net Amount The sum of "Goodwill" and "Total identifiable intangible assets" less "Total accumulated amortisation and impairment - identifiable intangible assets". Assets Intangible Impairment Accumulated Losses On Goodwill Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Intangible Impairment Intangible Assets With A Finite Life Amount Definitional Taxonomy Guidance This is the accumulated balance of impairment charges against the identified asset as at the reporting date. Reporting Taxonomy Guidance The amount of any provision for doubtful debts that relates to "Intangible assets with a finite life". Doubtful debt means it is no longer considered probable that amounts of the identified asset will be able to be collected by the entity. Assets Intangible Impairment Intangible Assets With An Infinite Life Amount Definitional Taxonomy Guidance This is the accumulated balance of impairment charges against the identified asset as at the reporting date. Reporting Taxonomy Guidance The amount of any provision for doubtful debts that relates to "Intangible assets with an infinite life". Doubtful debt means it is no longer considered probable that amounts of the identified asset will be able to be collected by the entity. Assets Inventories Changes In Inventories Of Finished Goods And Work In Progress Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Inventories Current Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Inventories Disclosure Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Inventories Finished Goods Amount Inventory is defined as property (not including depreciable assets) which is held for resale in the ordinary course of business; in the process or production for such sale; or to be consumed in the production of goods and services for sale. Inventory is also sometimes called stock on hand, or stock-in-trade. Finished goods are goods that have completed the manufacturing process and are available for distribution to customers. This includes inventories for resale. Assets Inventories Merchandise Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Inventories Non Current Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Inventories Other Amount This is the balancing item in the list in which it is used Assets Inventories Production Supplies Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Inventories Raw Materials Amount Inventory is defined as property (not including depreciable assets) which is held for resale in the ordinary course of business; in the process or production for such sale; or to be consumed in the production of goods and services for sale. Inventory is also sometimes called stock on hand, or stock-in-trade. Raw materials refers to all direct materials acquired for use in the production process when manufacturing a product or producing a service for sale. Assets Inventories Reason For Difference Description Inventory is defined as property (not including depreciable assets) which is held for resale in the ordinary course of business; in the process or production for such sale; or to be consumed in the production of goods and services for sale. Also called stock on hand, or stock-in-trade. The reason for the difference between reporting periods is the cause or events that have resulted in a variation of greater than 10 percent from the value reported in the previous reporting period. Assets Inventories Total Inventories Amount Inventory is defined as property (not including depreciable assets) which is held for resale in the ordinary course of business; in the process or production for such sale; or to be consumed in the production of goods and services for sale. Inventory is also sometimes called stock on hand, or stock-in-trade. Total inventories includes the value of raw materials, fuels, containers, work-in-progress, finished goods and inventories for resale, but excludes inventories of land and prepayments. Assets Inventories Total Amount Inventories are assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services Assets Inventories Work In Progress Less Progress Payments Billed Amount Inventory is defined as property (not including depreciable assets) which is held for resale in the ordinary course of business; in the process or production for such sale; or to be consumed in the production of goods and services for sale. Inventory is also sometimes called stock on hand, or stock-in-trade. Work in progress refers to products, services or contracts partially completed at a specified time, usually balance date. Progress payments are the instalments of a total payment made to a contractor when a specified stage of a contracted operation has been completed. Work in progress less progress payments billed refers to the value of materials, parts and unfinished products within a production process, less any instalments of a total payment billed. Assets Inventories Work In Progress Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Investment Collectibles Amount The total value of Collectibles. A collectable can be an artwork, metal, jewellery, an antique, a coin or medallion, a rare folio, manuscript or book or a postage stamp or first day cover that is used or kept mainly for (or an associate's) personal use or enjoyment. Assets Investment Current Total Amount Disclose the value of investments that are designated as being current assets only, including: * Direct Interest Rate Holdings and Risk Charge * Direct Equity Holdings and Risk Charge * Direct Property Holdings and Risk Charge * Loans and Advances and Risk Charge * Indirectly Held by Insurer and Risk Charge Assets Investment Debt Securities Asset Backed Amount Asset backed Investment debt securities are debt securities consistent with the classification and measurement basis used for Investment Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130) and AASB 7; and are secured or supported by a pool of assets. These forms of securities are usually issued by a SPV. Assets Investment Debt Securities Australian Commonwealth Government Amount Include: * both long and short-term debt securities issued by the Australian Commonwealth Government consistent with the classification and measurement basis used for Investment Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130) and AASB 7. Do not include securities issued by Government business enterprises. The following securities should be reported: * treasury bonds; * treasury notes; and * treasury adjustable rate bonds. Assets Investment Debt Securities Bank Amount Bank debt securities consistent with the classification and measurement basis used for Investment Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130) and AASB 7. Include debt securities that have been issued by banks (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes). Assets Investment Debt Securities Commercial Paper Private Non Financial And Insurance Entities Amount Commercial paper and promissory notes (one-name paper) issued by: * private trading corporations; * government non-financial corporations; * insurance corporations; * financial auxiliaries and other financial intermediaries; and * individuals, private unincorporated businesses, and community service organisations. Assets Investment Debt Securities Corporate Paper Amount Include debt securities consistent with the classification and measurement basis used for Investment Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130) and AASB 7, that have been issued by corporate entities other than banks and other ADIs. Assets Investment Debt Securities Excluding Government Securities Amount This is a balancing item being the total Investment securities consistent with the classification and measurement basis used for Investment Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130) and AASB 7; other than: Commonwealth government securities, Other Australian government securities, Foreign government securities Assets Investment Debt Securities Foreign Government Amount Include: * both long and short-term debt securities issued by foreign governments consistent with the classification and measurement basis used for Investment Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130) and AASB 7. Do not include securities issued by government business enterprises. Assets Investment Debt Securities Other ADI Amount Other ADI debt securities consistent with the classification and measurement basis used for Investment Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130) and AASB 7. Include debt securities that have been issued by ADIs other than banks (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes). Assets Investment Debt Securities Other Australian Government Amount Include: * both long and short-term debt securities issued by Australian state, territory and local government and Australian state and territory central borrowing authorities consistent with the classification and measurement basis used for Investment Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130) and AASB 7. Do not include securities issued by Australian state, territory and local government business enterprises. The following securities should be reported: * inscribed stock; * indexed bonds; * zero coupon bonds; * promissory notes; and * commercial paper. Assets Investment Debt Securities Other Amount This is a balancing item being the total Investment debt securities consistent with the classification and measurement basis used for Investment Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130) and AASB 7; other than: Commonwealth government securities, Other Australian government securities, Foreign government securities, Bank securities, Other ADI securities, Corporate paper, Asset backed Securities Assets Investment Debt Securities Total Amount Include: * all debt securities consistent with the classification and measurement basis used for Investment Securities by institutions. Assets Investment Equity Securities ADI Including Investments In Parent Or Controlled Entities Amount Report the total of all "investment securities" issued by Authorised Deposit-taking Institutions, including the reporting entity's strategic investment in the equity securities of entities such as "Parent Entity", "Controlled Entity", "Associates" or "Joint Ventures" as defined in accordance with AASB 127 Consolidated and Separate Financial Statements (AASB 127), AASB 3 Business Combinations (AASB 3), AASB 128 Investments in Associates (AASB 128) and AASB 131 Interests in Joint Ventures (AASB 131). Investment securities are those securities that are not derivatives or held for trading (as defined in AASB 139). These are generally securities purchased with the intent that they be held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity). Investment securities are to be recorded in accordance with AASB 139. Include all securities (stock) lent or sold under repurchase agreements. All securities borrowed or purchased under resale agreements should be excluded. Include holdings of debt securities issued by the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity. Investment securities are those securities that are not derivatives or held for trading (as defined in AASB 139). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity). Assets Investment Equity Securities Bank and Other ADI Amount Record the holding of equity securities issued by banks and other ADIs that are held for investment purposes consistent with the classification and measurement basis used for Investment Securities by institutions in accordance with AASB 130 and AASB 7 Exclude equity investments in "Parent Entity" or "Controlled Entities" or "Associates". Assets Investment Equity Securities In Corporations And Unit Trusts Listed Intangible Assets Controlled Entities Amount Report the value of goodwill & other intangible assets on the acquisition of controlled listed corporations and controlled listed unit trusts Assets Investment Equity Securities In Corporations And Unit Trusts Listed Tangible Assets Controlled Entities Amount Report the value of tangible assets on the acquisition of controlled listed corporations and controlled listed unit trusts Assets Investment Equity Securities In Corporations And Unit Trusts Listed Amount Equity securities of listed corporations and units in listed unit trusts Report the net market value of the entity's direct holdings of equity securities (i.e. shares) of listed corporations and units in listed unit trusts on all exchanges. Exclude * Investment in unlisted retail/public offer cash management unit trusts. * Equity related derivative contracts. * Equity related derivative contracts held through an external individually managed mandate/portfolio or discretely managed portfolio ; and * Investments in PSTs. Assets Investment Equity Securities In Corporations And Unit Trusts Unlisted And Ventures Intangible Assets Controlled Entities Amount Report the value of goodwill & other intangible assets on the acquisition of controlled unlisted corporations and controlled unlisted unit trusts Assets Investment Equity Securities In Corporations And Unit Trusts Unlisted And Ventures Tangible Assets Controlled Entities Amount Report the value of tangible assets on the acquisition of controlled unlisted corporations and controlled unlisted unit trusts Assets Investment Equity Securities In Corporations And Unit Trusts Unlisted And Ventures Amount Report the net market value of the superannuation entity's investment in equity securities (e.g. shares) of unlisted corporations, units in unlisted private unit trusts and venture operations. Exclude * Investments in PSTs. Assets Investment Equity Securities Insurance Corporations Including Investments In Parent Or Controlled Entities Amount Report the total of all "investment securities" issued by insurance corporations, including the reporting entity's strategic investment in the equity securities of entities such as "Parent Entity", "Controlled Entity", "Associates" or "Joint Ventures" as defined in accordance with AASB 127 Consolidated and Separate Financial Statements (AASB 127), AASB 3 Business Combinations (AASB 3), AASB 128 Investments in Associates (AASB 128) and AASB 131 Interests in Joint Ventures (AASB 131). Investment securities are those securities that are not derivatives or held for trading (as defined in AASB 139). These are generally securities purchased with the intent that they be held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity). Investment securities are to be recorded in accordance with AASB 139. Include all securities (stock) lent or sold under repurchase agreements. All securities borrowed or purchased under resale agreements should be excluded. Include holdings of debt securities issued by the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity. Investment securities are those securities that are not derivatives or held for trading (as defined in AASB 139). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity). Assets Investment Equity Securities Insurance Corporations Amount Record the holding of equity securities issued by insurance corporations that are held for investment purposes consistent with the classification and measurement basis used for Investment Securities by institutions in accordance with AASB 130 and AASB 7. Exclude equity investments in "Parent Entity" or "Controlled Entities" or "Associates". Assets Investment Equity Securities Listed Amount The value of equity securities traded on a stock exchange Assets Investment Equity Securities Other Amount This is a balancing item being the total Investment equity securities consistent with the classification and measurement basis used for Investment Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130) and AASB 7; other than: Bank securities and other ADI securities, Insurance corporations. Assets Investment Equity Securities Unlisted Amount The value of equity securities not traded on a stock exchange Assets Investment Equity Securities Amount Include: * all equity investment securities consistent with the classification and measurement basis used for Investment Securities by institutions in accordance with AASB 130 and AASB 7. Assets Investment Non Current General Insurance Entities Amount Disclose the value of Other Investments, which are investments in a general insurance entity or an entity that carries on a general insurance business. Assets Investment Non Current Other Amount This is a balancing item within the list in which it is being used Assets Investment Non Current Total Amount Disclose the value of investments that are designated as being Non Current assets only, including: * Direct Interest Rate Holdings and Risk Charge * Direct Equity Holdings and Risk Charge * Direct Property Holdings and Risk Charge * Loans and Advances and Risk Charge * Indirectly Held by Insurer and Risk Charge Assets Investment Other Amount This is the balancing item in the list in which it is being used Assets Investment Other Description This is the description of the detailed line items within the balancing item within the list in which it is being used Assets Investment Own Bill Acceptances And Endorsements Amount Report the amount of bills of exchange that have been accepted, or accepted and endorsed, and continue to be held by this entity at market value by counterparty of drawer. Only endorsed bills where this entity is the first endorser of a non-authorised deposit-taking Institution or registered financial corporation accepted bill should be included. Include only these counterparties: * private trading corporations; * government non-financial corporations; * insurance corporations; * financial auxiliaries and other financial intermediaries; and * individuals, private unincorporated businesses, and community service organisations. Exclude: * bills of exchange neither accepted nor endorsed. Assets Investment Placements Loans And Debt Securities Other Amount This is the balancing item in the list in which it is being used Assets Investment Placements Loans And Debt Securities With Individuals Unlisted Corporations Unlisted Private Trusts Amount This item should include: * short term debt securities and long term debt securities issued by Individuals, Unlisted private incorporated entities, and Unlisted private unincorporated entities (including unlisted private trusts). This item should exclude: * interest-rate related cash; and * placements with or holding of debt securities issued by Authorised Deposit-taking Institutions. Assets Investment Placements Loans And Debt Securities Amount Report the net market value of investments that include (but are not limited to): * interest-rate related investments, loans and advances of the entity; * placements, loans with, and debt securities issued by Individuals, Unlisted private incorporated entities, and Unlisted private unincorporated entities (including unlisted private trusts); * other placements, loans and debt securities; * Short term debt securities (e.g. bills of exchange ,certificates of deposit, commercial paper, promissory notes); and * Long term debt securities (e.g. Treasury Bonds, securitised instruments). This should exclude: * interest-rate related cash; and * interest rate related derivative contracts. Assets Investment Property Non Residential Amount The value of non-residential real property Assets Investment Property Residential Amount The value of residential real property Assets Investment Real Estate Property Complete Amount "Report the net market value of the entity's total direct holdings of property investments that are completed. For prudential reporting purposes a property investment exists where the investment (earnings and capital value) are dependent on the cash flows generated by the property through sale or rental income. Include * Property investments acquired as part of the internal investment management of the superannuation entity; and * Underlying property investments held in the form of an external individually managed mandate/portfolio or discretely managed portfolio. Exclude * Investment in property trusts. * Property under development or construction, or where the value recognised is contingent on development being approved or completed." Assets Investment Real Estate Property Incomplete Amount "Report the net market value of direct holdings of property that represents property under development or construction, or where the value recognised is contingent on development being approved or completed. For prudential reporting purposes a property investment exists where the investment (earnings and capital value) are dependent on the cash flows generated by the property through sale or rental income. Include: * Property investments acquired as part of the internal investment management of the superannuation entity; and * Underlying property investments held in the form of an external individually managed mandate/portfolio or discretely managed portfolio. Exclude: * Direct investments in property trusts (both listed and unlisted). " Assets Investment Real Estate Property Amount Report the total of the entity's direct holdings of property investments. For prudential reporting purposes a property investment exists where the investment (earnings and capital value) are dependent on the cash flows generated by the property through sale or rental income. Include: * Property investments acquired as part of the internal investment management of the superannuation entity; and * Underlying property investments held in the form of an external individually managed mandate/portfolio or discretely managed portfolio. Exclude: * Direct investments in property trusts (both listed and unlisted). Assets are to be measured at net market value. Assets Investment Securities And Or Insurance Policies Held In Life Companies Amount Life insurance business must be conducted through separately accounted 'statutory funds' within a life insurer. Include * The value of unit-linked insurance or investment policies regardless of who manages the underlying assets of these policies/products, or how the underlying assets are distributed/invested. If net market value is not available or appropriate (e.g. traditional whole of life policies) use surrender value; and * The net market value of policies in respect of death, total, permanent or temporary disablement. Assets Investment Securities Denominated In Foreign Currency Amount Of the total amount reported for investment securities identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount. Assets Investment Securities Deposits Amount Report cash and deposits with organisations issued with an Australian Banking Authority and amounts placed with short term and other money market corporations, permanent building societies, etc.exclude investment in cash management trusts. Assets are to be measured at net market value. Assets Investment Securities Entity Disclosures Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Investment Securities Including Investments In Parent Or Controlled Entities Denominated In Foreign Currency Amount Report the total of all "investment securities" reporting items that are denominated in foreign currency (AUD equivalent), including the reporting entity's strategic investment in the equity securities of entities such as "Parent Entity", "Controlled Entity", "Associates" or "Joint Ventures" as defined in accordance with AASB 127 Consolidated and Separate Financial Statements (AASB 127), AASB 3 Business Combinations (AASB 3), AASB 128 Investments in Associates (AASB 128) and AASB 131 Interests in Joint Ventures (AASB 131). Investment securities are those securities that are not derivatives or held for trading (as defined in AASB 139). These are generally securities purchased with the intent that they be held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity). Investment securities are to be recorded in accordance with AASB 139. Include all securities (stock) lent or sold under repurchase agreements. All securities borrowed or purchased under resale agreements should be excluded. Include holdings of debt securities issued by the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity. Investment securities are those securities that are not derivatives or held for trading (as defined in AASB 139). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity). Assets Investment Securities Including Investments In Parent Or Controlled Entities Total Amount The sum of all reported "investment securities" including the reporting entity's strategic investment in the equity securities of entities such as "Parent Entity", "Controlled Entity", "Associates" or "Joint Ventures" as defined in accordance with AASB 127 Consolidated and Separate Financial Statements (AASB 127), AASB 3 Business Combinations (AASB 3), AASB 128 Investments in Associates (AASB 128) and AASB 131 Interests in Joint Ventures (AASB 131). Investment securities are those securities that are not derivatives or held for trading (as defined in AASB 139). These are generally securities purchased with the intent that they be held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity). Investment securities are to be recorded in accordance with AASB 139. Include all securities (stock) lent or sold under repurchase agreements. All securities borrowed or purchased under resale agreements should be excluded. Include holdings of debt securities issued by the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity. Investment securities are those securities that are not derivatives or held for trading (as defined in AASB 139). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity). Assets Investment Securities Other Total Amount This is a balancing item within the list in which it is being used Assets Investment Securities Pooled Super Trusts Amount Report the net market value of the entity's investment in pooled super trusts. Exclude Unitised investments with life companies where the original or primary investment is an insurance or investment policy Assets Investment Securities Retail Or Public Offer Unit Trusts Unlisted Amount Report the net market value of investment in unlisted retail/public offer unit trusts. Includes investments in unlisted retail/public offer cash management unit trusts. Exclude Units in private trusts and wholesale trusts. Assets Investment Securities Total Amount Sum all "investment securities" reporting items. Exclude ADI's strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127 Consolidated and Separate Financial Statements (AASB 127), AASB 3 Business Combinations (AASB 3), AASB 128 Investments in Associates (AASB 128) and AASB 131 Interests in Joint Ventures (AASB 131). Investment securities are to be recorded in accordance with AASB. Include all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase. All securities borrowed or purchased under resale agreements should be excluded. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell. Include holdings of debt securities issued by the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity. Investment securities are those securities, which are not Trading Securities (as defined in accordance with AASB 130 and AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity). Assets Investment Securities Wholesale Trusts Amount A wholesale trust is usually only open to institutional investors and has a high entry level. An information memorandum is usually issued rather than a product disclosure statement. Report the net market value of investments in wholesale trusts, other than PSTs, listed unit trusts or unlisted retail/public offer trusts. Assets Investment Unit Trusts Listed Amount The value of listed units owned and traded on a stock exchange Assets Investment Unit Trusts Unlisted Amount The value of units owned that are not traded on a stock exchange Assets Other Financial Assets Available For Sale Total Amount Total Financial Assets Available For Sale balances categorised in accordance with AASB 139. Assets Other Financial Assets Capitalised Loan Broker Mortgage Origination Fees Amount Report origination fees and commissions deferred. Assets Other Financial Assets Claims Arising From Repos And Stock Borrowing Amount Include securities purchased under agreements to resell, stock borrowing. Treatment is to be consistent with AASB 139. Where the transferee of the stock effectively receives a lenders rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities. Securities purchased under agreements to resell represents the receivable due Include securities purchased under agreements to resell, stock borrowing. Treatment is to be consistent with AASB 139. Where the transferee of the stock effectively receives a lenders rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities. Securities purchased under agreements to resell represents the receivable due Assets Other Financial Assets Current Assets And Disposal Groups Classified As Held For Sale Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Financial Assets Current Available For Sale Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Financial Assets Current Derivative Financial Instruments At Cost Amount Include all current derivatives at cost (where fair value cannot be reliably determined) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 7, AASB 132 and AASB 139 where the value is positive. Assets Other Financial Assets Current Derivative Financial Instruments Total Amount Include all current derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 7, AASB 132 and AASB 139 where the value is positive. Assets Other Financial Assets Current Designated At Fair Value Through Profit Or Loss Classified As Held For Trading Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Financial Assets Current Designated At Fair Value Through Profit Or Loss Derivatives Amount Include all current derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 7, AASB 132 and AASB 139. Derivative financial instruments should be reported at their net fair value when favourable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing models. Assets Other Financial Assets Current Designated At Fair Value Through Profit Or Loss Upon Initial Recognition Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Financial Assets Current Designated At Fair Value Through Profit Or Loss Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Financial Assets Current Loans And Receivables Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Financial Assets Current Other Held To Maturity Investments Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Financial Assets Current Other Than Assets Or Disposal Groups Classified As Held For Sale Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Financial Assets Current Surplus Defined Benefit Superannuation Fund Amount Disclose the value of any current surplus, net of deferred tax liabilities, in any insurer defined benefit superannuation fund of which the insurer is an employer-sponsor, consistent with the classification and measurement basis used in AASB 119 'Employee Benefits'. Assets Other Financial Assets Current Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Financial Assets Debt Securities Available For Sale Amount Debt Securities Available For Sale balances categorised in accordance with AASB 139. Assets Other Financial Assets Debt Securities Commercial Paper Private Non Financial And Insurance Entities Amount Commercial paper and promissory notes (one-name paper) issued by: * private trading corporations; * government non-financial corporations; * insurance corporations; * financial auxiliaries and other financial intermediaries; and * individuals, private unincorporated businesses, and community service organisations. Assets Other Financial Assets Debt Securities Held To Maturity At Amortised Cost Amount Debt securities assets held to maturity at amortised cost balances categorised in accordance with AASB 139. Assets Other Financial Assets Deferred Acquisition Costs Of General Insurance Policies Amount Deferred acquisition costs relating to general insurance policies Assets Other Financial Assets Derivative Financial Instruments Total Amount Include only derivatives that are directly held by the entity that represent trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when favorable to the reporting entity ie where it represents a net gain to the entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing model. Assets Other Financial Assets Derivatives Banking Book Amount Derivatives held in the banking book Assets Other Financial Assets Derivatives Trading Book Amount Derivatives held in the trading book Assets Other Financial Assets Designated At Fair Value Through Profit And Loss Total Amount Financial Assets at fair value through profit and loss balances categorised in accordance with AASB 139. Assets Other Financial Assets Designated At Fair Value Through Profit Or Loss Classified As Held For Trading Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Financial Assets Designated At Fair Value Through Profit Or Loss Debt Securities Amount Debt securities assets at fair value through profit and loss balances categorised in accordance with AASB 139. Assets Other Financial Assets Designated At Fair Value Through Profit Or Loss Derivatives Banking Amount Banking book derivative assets at fair value through profit and loss balances categorised in accordance with AASB 139. Assets Other Financial Assets Designated At Fair Value Through Profit Or Loss Derivatives Trading Amount Trading book derivative assets at fair value through profit and loss balances categorised in accordance with AASB 139. Assets Other Financial Assets Designated At Fair Value Through Profit Or Loss Equity Securities Amount Equity securities assets at fair value through profit and loss balances categorised in accordance with AASB 139. Assets Other Financial Assets Designated At Fair Value Through Profit Or Loss Other Amount Financial Assets at fair value through profit and loss balances categorised in accordance with AASB 139, other than: * Banking book derivative assets at fair value through profit and loss * Trading book derivative assets at fair value through profit and loss * Debt securities assets at fair value through profit and loss * Equity securities assets at fair value through profit and loss Assets Other Financial Assets Designated At Fair Value Through Profit Or Loss Upon Initial Recognition Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Financial Assets Designated At Fair Value Through Profit Or Loss Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Financial Assets Employer Contributions Receivable Amount Include contributions from employers which are receivable in respect of the reporting period (i.e. due but not received) by the superannuation entity. Includes (but is not limited to): * all mandated employer contributions (SG, SG voucher, award/productivity, and contributions by the employer under enterprise bargaining agreements or under the superannuation entity's governing rules); * salary sacrifice contributions; * voluntary employer contributions; and * contributions by an employer sponsor to reduce the deficit in a defined benefit superannuation entity. * contributions receivable from the government in respect of a fully funded superannuation entity for public sector employees Do not include rollover amounts. Assets are to be measured at net market value. Assets Other Financial Assets Equity Securities Available For Sale Amount Equity Securities Available For Sale balances categorised in accordance with AASB 139. Assets Other Financial Assets General Insurance Premiums Receivable Amount General insurance premiums and other receivables Assets Other Financial Assets Government Contributions Receivable Amount Record amounts receivable from Commonwealth and State Governments in respect of recognised unfunded liabilities to superannuation entities for public sector employees. Assets are to be measured at net market value. Assets Other Financial Assets Held To Maturity At Amortised Cost Total Amount Financial assets held to maturity at amortised cost balances categorised in accordance with AASB 139. Assets Other Financial Assets Insurance Proceeds Receivable Amount Report proceeds receivable on insurance claims that have been made/accepted by the insurer during the reporting period, but are not yet received from the insurer as at the end of the reporting period. Amounts should only be reported here when they are recognised for accounting purposes under current Australian Accounting Standards. Assets are to be measured at net market value. Assets Other Financial Assets Interest Receivable Other Amount This is the balancing item in the list in which it is being used Assets Other Financial Assets Interest Receivable Amount Interest accrued for but not yet received. Assets Other Financial Assets Investment Income Receivable Gross Amount Report the total of all investment income that is receivable by the entity. Includes (but is not limited to): Interest, dividends, unit trust distributions, and rental income that is accrued but not yet received. Do not include receivables relating to sales of investments or outstanding fees. Assets are to be measured at net market value. Assets Other Financial Assets Investment Income Receivable Net Fair Value Amount Report the total of all investment income that is receivable by the entity net of any related provisions for doubtful debts. Includes (but is not limited to): Interest, dividends, unit trust distributions, and rental income that is accrued but not yet received. Do not include receivables relating to sales of investments or outstanding fees. Assets are to be measured at fair value. Assets Other Financial Assets Investment Income Receivable Net Amount Report the total of all investment income that is receivable by the entity net of any related provisions for doubtful debts. Includes (but is not limited to): Interest, dividends, unit trust distributions, and rental income that is accrued but not yet received. Do not include receivables relating to sales of investments or outstanding fees. Assets are to be measured at net market value. Assets Other Financial Assets Loans And Advances Available For Sale Amount Loans and Advances available-for-sale, including those "tainted" held-to-maturity investments that can no longer be classified as held-to-maturity investments. Assets Other Financial Assets Member Contributions Receivable Amount Include contributions from members which are receivable in respect of the reporting period (i.e. due but not received). Includes (but is not limited to): * member post-tax contributions; * contributions from self-employed members; * member contributions required under an industrial agreement or the entity's governing rules; and * ETP or 'golden handshake' amounts from the employer where they represent pre-tax contributions; * Capital gains tax (CGT) exempt contributions. Assets are to be measured at net market value. Assets Other Financial Assets Net Acceptances Of Customers Denominated In Foreign Currency Amount Of the total amount reported for net acceptances identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount. Assets Other Financial Assets Net Acceptances Of Customers Amount Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI's claim against each drawer of the bills of exchange. * Bills of exchange that have been accepted and held in an ADI's asset portfolio should be excluded from this item. Include these holdings of own acceptances under either Trading Securities or Investment Securities. * Netting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously). * Acceptances generate fee income that is taken to profit and loss when earned. Acceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI's asset portfolio. Assets Other Financial Assets Non Current Assets And Disposal Groups Classified As Held For Sale Amount 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). For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Financial Assets Non Current Available For Sale Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Financial Assets Non Current Deferred Acquisition Costs Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Financial Assets Non Current Derivative Financial Instruments At Cost Amount Include all Non Current derivatives at cost (where fair value cannot be reliably determined) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 7, AASB 132 and AASB 139 where the value is positive. Assets Other Financial Assets Non Current Derivative Financial Instruments Total Amount Include all Non Current derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 7, AASB 132 and AASB 139 where the value is positive. Assets Other Financial Assets Non Current Designated At Fair Value Through Profit Or Loss Classified As Held For Trading Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Financial Assets Non Current Designated At Fair Value Through Profit Or Loss Derivatives Amount Include all Non Current derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 7, AASB 132 and AASB 139. Derivative financial instruments should be reported at their net fair value when favourable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing models. Assets Other Financial Assets Non Current Designated At Fair Value Through Profit Or Loss Upon Initial Recognition Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Financial Assets Non Current Designated At Fair Value Through Profit Or Loss Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Financial Assets Non Current Loans And Receivables Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Financial Assets Non Current Other Held To Maturity Investments Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Financial Assets Non Current Surplus Defined Benefit Superannuation Fund Amount Disclose the value of any Non Current surplus, net of deferred tax liabilities, in any insurer defined benefit superannuation fund of which the insurer is an employer-sponsor, consistent with the classification and measurement basis used in AASB 119 'Employee Benefits'. Assets Other Financial Assets Non Current Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Financial Assets Non Debt Securities Held To Maturity At Amortised Cost Other Amount Financial assets, other than debt securities, held to maturity at amortised cost balances categorised in accordance with AASB 139. Assets Other Financial Assets Non Liquid Deposits Banks And Other ADIs Amount Deposits with any Approved Deposit Taking Institution (including banks) that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications. Assets Other Financial Assets Non Liquid Deposits Banks Amount Deposits with any bank that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications. Assets Other Financial Assets Non Liquid Deposits Other ADIs Amount Deposits with any Approved Deposit Taking Institution other than banks that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications. Assets Other Financial Assets Non Liquid Deposits Other Amount This is the balancing item in this list being the difference between Non Liquid Deposits Total (element id = Assets.Other Financial Assets.Non Liquid Deposits Total.Amount) and the separately disclosed items in the list. Assets Other Financial Assets Non Liquid Deposits Total Amount Deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications. Assets Other Financial Assets Other Financial Assets Available For Sale Amount Total Financial Assets Available For Sale balances categorised in accordance with AASB 139, other than: * Debt Securities Available For Sale * Equity Securities Available For Sale * Loans and Advances available-for-sale, including those "tainted" held-to-maturity investments that can no longer be classified as held-to-maturity investments. Assets Other Financial Assets Other Investments Miscellaneous Amount This is a balancing item in the list in which it is used. Assets Other Financial Assets Other Investments Total Amount Report all investments other than investment securities. Includes investments in the parent entity, controlled entities, associates, Joint Ventures, SSPs and other miscellaneous investments. Assets Other Financial Assets Other Total Amount This is a balancing item within the list in which it is being used Assets Other Financial Assets Other Amount This is the amount of the detailed line items within the balancing item within the list in which it is being used Assets Other Financial Assets Other Description This is the description of the detailed line items within the balancing item within the list in which it is being used Assets Other Financial Assets Own Bill Acceptances And Endorsements Amount The amount of bills of exchange that have been accepted, or accepted and endorsed, and continue to be held by this entity at market value by counterparty of drawer. Only endorsed bills where this entity is the first endorser of a non-authorised deposit-taking Institution or registered financial corporation accepted bill should be included. Include only these counterparties: * private trading corporations; * government non-financial corporations; * insurance corporations; * financial auxiliaries and other financial intermediaries; and * individuals, private unincorporated businesses, and community service organisations. Exclude: * bills of exchange neither accepted nor endorsed. Assets Other Financial Assets Prepayments Current Amount Reflects payment for services not fully delivered e.g. payments for subscriptions, rental, interest expense, but expected to be realised within the next 12 months. Assets Other Financial Assets Tax Current Amount Report Current Tax Assets in accordance with AASB 112. Tax assets are defined in accordance with AASB 112 Income Taxes (AASB 112). Assets Other Financial Assets Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Financial Assets Trade Day Versus Settlement Adjustments Amount Include any timing adjustments made to asset total for recording securities held on a settlement-day rather than trade-day basis. Assets Other Financial Assets Impairment Investment Income Receivable Gross Amount This is the accumulated balance of impairment charges against the identified asset as at the reporting date. Reporting Taxonomy Guidance The amount of any provision for doubtful debts that relates to the investment income receivables. Doubtful debt means it is no longer considered probable that amounts of accrued investment income (e.g. interest, dividends, distributions associated with the investment/asset) will be able to be collected by the entity. Assets are to be measured at net market value. Assets Other Non Financial Assets Accumulated Depreciation and Impairment on APRA Defined Fixed Assets Amount Report total depreciation/impairment for all fixed assets. Assets Other Non Financial Assets Accumulated Depreciation And Impairment On Other Fixed Assets Amount Report accumulated depreciation/impairment relating to "Other fixed assets". Assets Other Non Financial Assets Current Biological Assets Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Non Financial Assets Current Non Current Assets Classified As Held For Sale Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Non Financial Assets Current Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Non Financial Assets Disclosure Of Mining Tenements Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Non Financial Assets Gross Fixed Assets Other Amount Report the gross value of fixed asset other than, Property, Plant and equipment and IT. Assets Other Non Financial Assets Information Technology Accumulated Depreciation Impairment Total Amount Report accumulated depreciation/impairment in total for all Information technology assets except when it is treated as an intangible for accounting purposes (for example, in audited financial statements). Assets Other Non Financial Assets Information Technology Gross Total Amount The gross value of computer equipment and software except when it is treated as an intangible for accounting purposes (for example, in audited financial statements). Assets Other Non Financial Assets Information Technology In Use Development And Other On Costs Amount Software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs. Assets Other Non Financial Assets Information Technology In Use Hardware And Software Application Amount The cost of hardware and software purchased from third parties in use i.e. material costs. Assets Other Non Financial Assets Information Technology In Use Total Amount Sum of line items hardware and software application costs and Development and other on costs in use. Include: * the cost of hardware and software purchased from third parties in use i.e. material costs. * software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs. Assets Other Non Financial Assets Information Technology Net Total Amount The value of computer equipment and software except when it is treated as an intangible for accounting purposes (for example, in audited financial statements), net of accumulated depreciation/impairment. Assets Other Non Financial Assets Information Technology Other Total Amount Total Information Technology costs other than WIP and in use Assets Other Non Financial Assets Information Technology Work In Progress Development And Other On Costs Amount The cost of software development, hardware installation and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs. Assets Other Non Financial Assets Information Technology Work In Progress Hardware And Software Application Amount The cost of hardware and software purchased from third parties not yet in use i.e. material costs. Assets Other Non Financial Assets Information Technology Work In Progress Total Amount The gross value of hardware and software application costs and development and other on costs, work in progress Include: * the cost of hardware and software purchased from third parties not yet in use i.e. material costs. * software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs. Assets Other Non Financial Assets Investment Properties Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Non Financial Assets Land And Buildings Gross Amount Include property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment and AASB 140 Investment Property. Assets Other Non Financial Assets Net APRA Defined Fixed Assets Amount Deduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other fixed assets as defined by APRA. Assets Other Non Financial Assets Net Other Fixed Assets Amount Subtract "Accumulated depreciation/impairment - Other fixed assets" from the gross value of "Other fixed assets". Assets Other Non Financial Assets Non Cash Investing And Financing Activities Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Non Financial Assets Non Current Biological Assets Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Non Financial Assets Non Current Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Non Financial Assets Operating Lease Receivables Machinery And Equipment Amount Report any receivables from operating leases of terms of one year or more for tangible assets (e.g. motor vehicles and other plant and equipment). Exclude Leasing of land and buildings. Assets Other Non Financial Assets Other Amount This is the balancing item in the list in which it is being used Assets Other Non Financial Assets Plant And Equipment Accumulated Depreciation Impairment Amount Report total depreciation and impairment for all property, plant and equipment items (excluding Information technology). Assets Other Non Financial Assets Plant And Equipment Excluding Property Net Total Amount This is the value of Plant and Equipment net of "Accumulated depreciation/impairment - Plant and equipment"; excluding the accumulated depreciation for property. Assets Other Non Financial Assets Plant And equipment Gross Total Amount Include furniture, equipment (excluding Information technology), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116. Assets Other Non Financial Assets Plant And Equipment Net Total Amount Deduct "Accumulated depreciation/impairment - Property plant and equipment" from "Gross Property" and "Gross Plant and equipment". Assets Other Non Financial Assets Total Biological Assets Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Non Financial Assets Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Property Plant And Equipment Accumulated Depreciation And Impairment Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Property Plant And Equipment Disclosure Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Property Plant And Equipment Gross Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Property Plant And Equipment Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Property Plant And Equipment Depreciating Assets First Deducted Excluding Low Cost Assets Excluding Motor Vehicles Total Cost Amount Do not include motor vehicles. The total cost of all depreciating assets, tangible or intangible, excluding motor vehicles, for which the reporting party is claiming a deduction for decline in value for the first time. Assets Property Plant And Equipment Depreciating Assets First Deducted Low Cost Assets Excluding Motor Vehicles Total Cost Amount Do not include motor vehicles. The total cost of all depreciating assets, tangible or intangible, excluding motor vehicles, for which the reporting party is claiming a deduction for decline in value for the first time. Assets Property Plant And Equipment Depreciating Assets First Deducted Motor Vehicles Total Cost Amount The total cost of all motor vehicles for which the reporting party is claiming a deduction for decline in value for the first time. Assets Related Parties Cash And Liquid Assets Amount Of the total cash and liquid assets, disclose the aggregate balance that is held with related parties. Related party has the meaning as set out in AASB 124 Assets Related Parties Current Premiums Receivable Net Amount Disclose the value of total current premium receivables from entities related to the reporting insurer. Related party has the meaning as set out in AASB 124 Assets Related Parties Deed Of Cross Guarantee Text Details of deed cross guarantee arrangements under which the entities within a group guarantee the debts of each other. Assets Related Parties Disclosure Business Combinations And Goodwill Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Related Parties Disclosure Interests In Joint Ventures Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Related Parties Disclosure Investment In Associates Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Related Parties Intra Group Loans And Advances General Reserve For Credit Losses Amount Record the General Reserve for Credit Losses applying to all loans to related parties. Assets Related Parties Intra Group Loans And Advances Gross Total Amount Report all advances and other assets to other offices within the ADI, gross of provisions, and exclude: * holdings of debt securities issued by related parties; and * other accounts receivable (e.g. fees and commissions receivable) from related parties. Assets Related Parties Intra Group Loans And Advances Net Total Amount Report all advances and other assets to other offices within the ADI, net of provisions, and exclude: * holdings of debt securities issued by related parties; and * other accounts receivable (e.g. fees and commissions receivable) from related parties. Assets Related Parties Intra Group Loans And Advances Specific Provisions Amount Record the specific provisions for impairment applying to all loans to related parties. Assets Related Parties Investments Accounted For Using Equity Method Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Related Parties Investments Accounted For Using Equity Method Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Related Parties Loans And Advances Net To Associates Or Joint Ventures Amount Total Gross Loans and Advances, to associates or joint ventures, less Deferred Fee Income, Specific Provisions and General Reserve for Credit Losses Assets Related Parties Non Current Premiums Receivable Net Amount Disclose the aggregate value of "Total net premiums receivable" that are due after 12 months from entities related to the reporting insurer. Assets Related Parties Other Investments Equity Investments In Special Service Providers Amount Report the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs. Assets Related Parties Other Investments In Associates Amount Report the total amount of equity investments in associates. For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Related Parties Other Investments In Controlled Entities Amount Report the total amount of equity investments in controlled entities. For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Related Parties Other Investments In Joint Ventures Amount Report the total amount of interests in joint ventures (entities). For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Related Parties Other Investments In The Parent Entity Amount Report the total amount of equity investments in the parent entity. For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Related Parties Other Amount This is a balancing item within the list in which it is being used Assets Related Parties Subsidiaries Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Related Parties Total Amount This is a balancing item within the list in which it is being used Assets Trading Securities Asset Backed Trading Debt Securities Amount Asset backed trading debt securities are debt securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130) and AASB 7; and are secured or supported by a pool of assets. These forms of securities are usually issued by a SPV. Assets Trading Securities Bank Trading Debt Securities Amount Bank debt securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130) and AASB 7. Include debt securities that have been issued by banks (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes). Assets Trading Securities Corporate Paper Trading Debt Securities Amount Include debt securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130) and AASB 7, that have been issued by corporate entities other than banks and other ADIs. Assets Trading Securities Debt Securities Australian Commonwealth Government Amount Include: * both long and short-term debt securities issued by the Australian Commonwealth Government consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130) and AASB 7. Do not include securities issued by Government business enterprises. The following securities should be reported: * treasury bonds; * treasury notes; and * treasury adjustable rate bonds. Assets Trading Securities Debt Securities Foreign Government Amount Include: * both long and short-term debt securities issued by foreign governments consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130) and AASB 7. Do not include securities issued by government business enterprises. Assets Trading Securities Debt Securities Other Australian Government Amount Include: * both long and short-term debt securities issued by Australian state, territory and local government and Australian state and territory central borrowing authorities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130) and AASB 7. Do not include securities issued by Australian state, territory and local government business enterprises. The following securities should be reported: * inscribed stock; * indexed bonds; * zero coupon bonds; * promissory notes; and * commercial paper. Assets Trading Securities Debt Securities Total Amount Include: * all debt securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130) and AASB 7. Assets Trading Securities Denominated In Foreign Currency Amount Of the total amount reported for trading securities identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount. Assets Trading Securities Other ADI Trading Debt Securities Amount Other ADI debt securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130) and AASB 7. Include debt securities that have been issued by ADIs other than banks (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes). Assets Trading Securities Other Trading Debt Securities Amount This is a balancing item being the total trading debt securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130) and AASB 7; other than: Commonwealth government securities, Other Australian government securities, Foreign government securities, Bank securities, Other ADI securities, Corporate paper, Asset backed Securities Assets Trading Securities Other Trading Securities excluding Government Securities Amount This is a balancing item being the total Trading securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130) and AASB 7; other than: Commonwealth government securities, Other Australian government securities, Foreign government securities Assets Trading Securities Total Amount * Trading securities are recorded at net fair value, which is defined in accordance with AASB139, AASB 132 and AASB 7. * Report short sold positions as a negative asset against the appropriate debt or equity security item. * Include all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase. * All securities borrowed or purchased under resale agreements should be excluded. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell. * "Loans and Advances" should not be affected by the reporting of "Securities lent or sold under repurchase agreements". * Include holdings of debt securities issued by the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity. For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Trading Securities Trading Equity Securities Amount Include: * all equity trading securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130 and AASB 7. Capital Expenditure Capital Work Purchases of Materials Amount Capital work increases the value of assets by extending, altering and/or improving them. The assets to which capital work is typically undertaken are a wide range of structures that include buildings, roads, bridges, pipelines, retaining walls and environment protection earthworks, but extends to manufacturing and enhancing pre-existing computer software products. The work may be undertaken for use by the business that carried it out or used for rental or lease to other businesses. Capitalised purchases of materials are those amounts paid for capital work done by own employees for own use or for rental or lease (e.g. gravel required as an underlay for a car park that is to be covered with bitumen) and does not include expenditure on any other asset types. Capital Expenditure Capital Work Total Amount Capital work increases the value of assets by extending, altering and/or improving them. The assets to which capital work is typically undertaken are a wide range of structures that include buildings, roads, bridges, pipelines, retaining walls and environment protection earthworks, but extends to manufacturing and enhancing pre-existing computer software products. The work may be undertaken for use by the business that carried it out or used for rental or lease to other businesses. Total capitalised wages and salaries and purchases of materials for capital work done by own employees for own use or for rental or lease. Does not include expenditure on any other asset types. Capital Expenditure Capital Work Wages And Salaries Amount Capital work increases the value of assets by extending, altering and/or improving them. The assets to which capital work is typically undertaken are a wide range of structures that include buildings, roads, bridges, pipelines, retaining walls and environment protection earthworks, but extends to manufacturing and enhancing pre-existing computer software products. The work may be undertaken for use by the business that carried it out or used for rental or lease to other businesses. Capitalised wages and salaries are those amounts paid for capital work done by own employees for own use or for rental or lease (e.g. wages and salaries paid to spread gravel required as an underlay for a carpark that is to be covered with bitumen) and does not include expenditure on any other asset types. Capital Expenditure Communications Equipment Amount Capital expenditure is the expenditure by an entity of a significant amount for the purchase or improvement of a fixed asset; the amount expended would warrant the item being depreciated over an estimated useful life of a reasonably extended period. Capital expenditure is not charged against the profits of the entity when it takes place, but is regarded as an investment to be capitalised in the balance sheet as a fixed asset and subsequently charged against profits by depreciating or amortising the asset over its estimated useful life. Capital expenditure for communications equipment is limited to communications equipment and associated capitalised costs only (e.g. legal fees) and does not include capital expenditure on any other asset types. Capital Expenditure Computer Software Amount Capital expenditure is the expenditure by an entity of a significant amount for the purchase or improvement of a fixed asset; the amount expended would warrant the item being depreciated over an estimated useful life of a reasonably extended period. Capital expenditure is not charged against the profits of the entity when it takes place, but is regarded as an investment to be capitalised in the balance sheet as a fixed asset and subsequently charged against profits by depreciating the asset over its estimated useful life. Capital expenditure for computer software is limited to computer software and associated capitalised costs only (e.g. legal fees) and does not include capital expenditure on any other asset types. Capital Expenditure Computers and Computer Peripherals Amount Capital expenditure is the expenditure by an entity of a significant amount for the purchase or improvement of a fixed asset; the amount expended would warrant the item being depreciated over an estimated useful life of a reasonably extended period. Capital expenditure is not charged against the profits of the entity when it takes place, but is regarded as an investment to be capitalised in the balance sheet as a fixed asset and subsequently charged against profits by depreciating the asset over its estimated useful life. Capital expenditure for computers and computer peripherals is limited to computers and computer peripherals and associated capitalised costs only (e.g. legal fees) and does not include capital expenditure on any other asset types. Capital Expenditure Dwellings Other Buildings And Structures Amount Capital expenditure is the expenditure by an entity of a significant amount for the purchase or improvement of a fixed asset; the amount expended would warrant the item being depreciated over an estimated useful life of a reasonably extended period. Capital expenditure is not charged against the profits of the entity when it takes place, but is regarded as an investment to be capitalised in the balance sheet as a fixed asset and subsequently charged against profits by depreciating the asset over its estimated useful life. Dwellings, other buildings and structures include industrial and commercial buildings, houses, flats, home units, water and sewerage installations, lifts, heating, ventilating and similar equipment forming an integral part of buildings and structures, land development and construction site development, roads, bridges, wharves, harbours, railway lines, pipelines, power and telephone lines. They also include mine development structures (e.g. construction of shafts in underground mines, preparation of mining and quarrying sites for open cut extraction and other developmental operations primarily for commencing or extending production including the construction of access roads). They exclude purchases of land, previously occupied buildings and speculatively built projects intended for sale before occupation. Capital expenditure for dwellings, other buildings and structures is limited to dwellings, other buildings and structures and associated capitalised costs only (e.g. legal fees) and does not include capital expenditure on any other asset types. Capital Expenditure Electronic Equipment and Electrical Machinery Amount Capital expenditure is the expenditure by an entity of a significant amount for the purchase or improvement of a fixed asset; the amount expended would warrant the item being depreciated over an estimated useful life of a reasonably extended period. Capital expenditure is not charged against the profits of the entity when it takes place, but is regarded as an investment to be capitalised in the balance sheet as a fixed asset and subsequently charged against profits by depreciating the asset over its estimated useful life. Capital expenditure for electronic equipment and electrical machinery is limited to electronic equipment and electrical machinery and associated capitalised costs only (e.g. legal fees) and does not include capital expenditure on any other asset types. Capital Expenditure Industrial Machinery and Equipment Amount Capital expenditure is the expenditure by an entity of a significant amount for the purchase or improvement of a fixed asset; the amount expended would warrant the item being depreciated over an estimated useful life of a reasonably extended period. Capital expenditure is not charged against the profits of the entity when it takes place, but is regarded as an investment to be capitalised in the balance sheet as a fixed asset and subsequently charged against profits by depreciating the asset over its estimated useful life. Capital expenditure for industrial machinery and equipment is limited to industrial machinery and equipment and associated capitalised costs only (e.g. legal fees) and does not include capital expenditure on any other asset types. Capital Expenditure Intangible Assets Amount Capital expenditure is the expenditure by an entity of a significant amount for the purchase or improvement of a fixed asset; the amount expended would warrant the item being amortised over an estimated useful life of a reasonably extended period. Capital expenditure is not charged against the profits of the entity when it takes place, but is regarded as an investment to be capitalised in the balance sheet as a fixed asset and subsequently charged against profits by amortising the asset over its estimated useful life. Capital expenditure for intangible assets is limited to intangible assets and associated capitalised costs only (e.g. legal fees) and does not include capital expenditure on any other asset types. Capital Expenditure Land Amount Capital expenditure is the expenditure by an entity of a significant amount for the purchase or improvement of a fixed asset; the amount expended would warrant the item being depreciated over an estimated useful life of a reasonably extended period. Capital expenditure is not charged against the profits of the entity when it takes place, but is regarded as an investment to be capitalised in the balance sheet as a fixed asset and subsequently charged against profits by depreciating the asset over its estimated useful life. Capital expenditure for land is limited to land and associated capitalised costs only (e.g. legal fees) and does not include capital expenditure on any other asset types. Capital Expenditure New Buildings and Other Structures Actual Amount Capital expenditure is the expenditure by an entity of a significant amount for the purchase or improvement of a fixed asset; the amount expended would warrant the item being depreciated over an estimated useful life of a reasonably 'extended' period. Capital expenditure is not charged against the profits of the entity when it takes place, but is regarded as an investment to be capitalised in the balance sheet as a fixed asset and subsequently charged against profits by depreciating the asset over its estimated useful life. Buildings and other structures includes industrial and commercial buildings, houses, flats, home units, water and sewerage installations, lifts, heating, ventilating and similar equipment forming an integral part of buildings and structures, land development and construction site development, roads, bridges, wharves, harbours, railway lines, pipelines, power and telephone lines. It also includes mine development (e.g. construction of shafts in underground mines, preparation of mining and quarrying sites for open cut extraction and other developmental operations primarily for commencing or extending production). It excludes purchases of land, previously occupied buildings and speculatively built projects intended for sale before occupation. This is the capital expenditure for new buildings and other structures, and associated capitalised costs only (e.g. real transfer costs incurred upon acquiring the assets) and does not include capital expenditure on any other asset types. Capital Expenditure New Buildings and Other Structures Expected Amount Expected capital expenditure is the expected expenditure by an entity of a significant amount for the purchase or improvement of a fixed asset; the amount expended would warrant the item being depreciated over an estimated useful life of a reasonably extended period. Capital expenditure is not charged against the profits of the entity when it takes place, but is regarded as an investment to be capitalised in the balance sheet as a fixed asset and subsequently charged against profits by depreciating the asset over its estimated useful life. New buildings and other structures includes new industrial and commercial buildings, houses, flats, home units, water and sewerage installations, lifts, heating, ventilating and similar equipment forming an integral part of buildings and structures, land development and construction site development, roads, bridges, wharves, harbours, railway lines, pipelines, power and telephone lines. Also includes mine development (e.g. construction of shafts in underground mines, preparation of mining and quarrying sites for open cut extraction and other developmental operations primarily for commencing or extending production). It excludes purchases of land, previously occupied buildings and speculatively built projects intended for sale before occupation. Capital Expenditure Other Plant and Equipment Largest Item Amount Capital expenditure is the expenditure by an organisation of a significant amount for the purchase or improvement of a fixed asset; the amount expended would warrant the item being depreciated over an estimated useful life of a reasonably extended period. Capital expenditure is not charged against the profits of the organisation when it takes place, but is regarded as an investment to be capitalised in the balance sheet as a fixed asset and subsequently charged against profits by depreciating the asset over its estimated useful life. Other plant and equipment refers to all other types of tangible fixed assets not included in: * Capital expenditure - Road vehicles; * Capital expenditure - Transport equipment other than road vehicles; * Capital expenditure - Industrial machinery and equipment; * Capital expenditure - Computers and computer peripherals; * Capital expenditure - Electronic equipment and electrical machinery; or * Capital expenditure - Communications equipment. This item refers to a value only of the largest capital expenditure item(s) reported within Capital expenditure - Other plant and equipment. Includes: * capitalised work done by own employees (e.g. installation of other plant and equipment); and * all costs capitalised in the business/organisations books including legal fees, real estate transfer costs and assets acquired under financial leases. Excludes: * interest paid associated with the purchase of the other plant and equipment. Note: * This amount is reported on an accruals basis. * This amount is reported exclusive of Goods and Services Tax (GST). * Include only the Australian-based activities (including imports, exports and participation in any unincorporated joint ventures). * Items listed under 'Including' and 'Excluding' are examples and are not exhaustive. Capital Expenditure Other Plant and Equipment Largest Item Description Capital expenditure is the expenditure by an organisation of a significant amount for the purchase or improvement of a fixed asset; the amount expended would warrant the item being depreciated over an estimated useful life of a reasonably extended period. Capital expenditure is not charged against the profits of the organisation when it takes place, but is regarded as an investment to be capitalised in the balance sheet as a fixed asset and subsequently charged against profits by depreciating the asset over its estimated useful life. Other plant and equipment refers to all other types of tangible fixed assets not included in: * Capital expenditure - Road vehicles; * Capital expenditure - Transport equipment other than road vehicles; * Capital expenditure - Industrial machinery and equipment; * Capital expenditure - Computers and computer peripherals; * Capital expenditure - Electronic equipment and electrical machinery; or * Capital expenditure - Communications equipment. This item refers to a text description only (i.e. no values) of the largest capital expenditure item(s) reported within Other plant and equipment. Includes: * capitalised work done by own employees (e.g. installation of other plant and equipment); and * all costs capitalised in the business/organisations books including legal fees, real estate transfer costs and assets acquired under financial leases. Excludes: * interest paid associated with the purchase of the other plant and equipment. Note: nil. * Include only the Australian-based activities (including imports, exports and participation in any unincorporated joint ventures). * Items listed under 'Including' and 'Excluding' are examples and are not exhaustive. Capital Expenditure Other Plant and Equipment Amount Capital expenditure is the expenditure by an entity of a significant amount for the purchase or improvement of a fixed asset; the amount expended would warrant the item being depreciated over an estimated useful life of a reasonably extended period. Capital expenditure is not charged against the profits of the entity when it takes place, but is regarded as an investment to be capitalised in the balance sheet as a fixed asset and subsequently charged against profits by depreciating the asset over its estimated useful life. This is the amount of capital expenditure on plant and equipment not elsewhere specified. It is limited to other plant and equipment and associated capitalised costs only (e.g. legal fees) and does not include capital expenditure on any other asset types. Capital Expenditure Road Vehicles Amount Capital expenditure is the expenditure by an entity of a significant amount for the purchase or improvement of a fixed asset; the amount expended would warrant the item being depreciated over an estimated useful life of a reasonably extended period. Capital expenditure is not charged against the profits of the entity when it takes place, but is regarded as an investment to be capitalised in the balance sheet as a fixed asset and subsequently charged against profits by depreciating the asset over its estimated useful life. Road vehicles refer to vehicles driven by a motor, usually an internal combustion engine, such as a motor car, bus, truck, motorcycle or the like, made for travel on roadways open for the passage of road vehicles. It excludes tractors. Capital expenditure for road vehicles is limited to the cost of the motor vehicle and associated capitalised costs only (e.g. road vehicle transfer costs incurred upon acquiring the asset) and does not include capital expenditure on any other asset types. Capital Expenditure Transport Equipment Other Amount Capital expenditure is the expenditure by an entity of a significant amount for the purchase or improvement of a fixed asset; the amount expended would warrant the item being depreciated over an estimated useful life of a reasonably extended period. Capital expenditure is not charged against the profits of the entity when it takes place, but is regarded as an investment to be capitalised in the balance sheet as a fixed asset and subsequently charged against profits by depreciating the asset over its estimated useful life. Transport equipment other than road vehicles refers to equipment other than road vehicles, which are used in the transportation of items between locations, such as tractors. This is the capital expenditure for transport equipment other than road vehicles and associated capitalised costs only (e.g. transport equipment transfer costs incurred upon acquiring the asset) and does not include capital expenditure on any other asset types. Capital Expenditure Vehicles Plant Equipment and Furniture Assets Brand New Or Imported Actual Amount Capital expenditure is the expenditure by an entity of a significant amount for the purchase or improvement of a fixed asset; the amount expended would warrant the item being depreciated over an estimated useful life of a reasonably extended period. Capital expenditure is not charged against the profits of the entity when it takes place, but is regarded as an investment to be capitalised in the balance sheet as a fixed asset and subsequently charged against profits by depreciating the asset over its estimated useful life. Capital expenditure on new or imported assets refers to actual capital expenditure on brand new or imported vehicles, plant, equipment and furniture assets with an expected productive life of one year or more. Equipment, plant and machinery includes plant, machinery, vehicles, electrical apparatus, office equipment, furniture, fixtures and fittings not forming an integral part of buildings, durable containers, special tooling, etc. It also includes goods imported for the first time, whether previously used outside Australia or not. Capital Expenditure Vehicles Plant Equipment and Furniture Assets Brand New Or Imported Expected Amount Expected capital expenditure is the expected expenditure by an entity of a significant amount for the purchase or improvement of a fixed asset; the expected amount expended would warrant the item being depreciated over an estimated useful life of a reasonably extended period. Capital expenditure is not charged against the profits of the entity when it takes place, but is regarded as an investment to be capitalised in the balance sheet as a fixed asset and subsequently charged against profits by depreciating the asset over its estimated useful life. New or imported assets refer to valuable objects controlled by an entity that bring future economic benefits which are new or are purchased from another country, for example: land and buildings, plant and machinery, fixtures and fittings, trading stock, investments, debtors, and cash, goodwill, patents, copyrights and trademarks.