Subdivision Part B: Value of goods by industry of le - Financial Sector (Collection of Data) determination No. 100 of 2005 - Reporting Standard ARS 393.0 (2005) - Lease Finance - Part B: Value of goods by industry of lessee | Zoe
Financial Sector (Collection of Data) determination No. 100 of 2005 - Reporting Standard ARS 393.0 (2005) - Lease Finance
Part B: Value of goods by industry of lePart B: Value of goods by industry of lessee
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Industry is the business the client is mainly engaged in. The industry groupings are according to the Australian and New Zealand Standard Industrial Classification (ANZSIC).
Including:
businesses that provide related or supporting services.
Agriculture, forestry and fishing
Including:
lessees engaged in providing related services such as sheep shearing, aerial agricultural services, harvesting or forest protection.
Mining
Including:
lessees engaged in mineral exploration, in the provision of services to mining or mineral exploration, and mining enterprises under development.
Manufacturing
Including:
lessees engaged in manufacturing products, where ‘manufacturing is related to the physical or chemical transformation of materials or components into new products’.
Construction
Including:
lessees engaged in special trade construction such as plumbing, earthmoving and dredging, painting, etc.
Wholesale trade
Including:
lessees engaged in the resale of new or used goods to businesses or to institutional (including Government) users.
Retail trade
Including:
lessees engaged in the resale of goods to final consumers for personal or household consumption; and
lessees engaged in reselling their own goods by auction.
Transport and storage
Including:
lessees engaged in providing terminal and storage facilities; and
lessees engaged in services related to transport, booking, travel, forwarding, materials handling, etc.
Finance and insurance
Including:
lessees engaged in the provision of finance, investments in financial assets and in providing services to lenders, borrowers and investors; and
lessees engaged in the provision of insurance and superannuation, and in providing services to insurances.
Property and business services
Including:
lessees engaged in valuing, purchasing, selling, renting, leasing or managing real estate;
lessees engaged in developing or subdividing land;
lessees engaged in scientific research and meteorological service;
lessees engaged in providing technical, legal, accounting and other business services; and
lessees engaged in renting and hiring equipment (except cars, trucks and other transport equipment).
Cultural, recreational, personal and other services
Including:
lessees engaged in providing entertainment, recreational, library, museum, accommodation and catering services;
lessees engaged in providing personal services such as laundries, hairdressing, photography and funerals;
private households employing staff; and
lessees engaged in public order and safety services (such as police, prison and fire-brigade).
Government administration and defence
Including:
lessees engaged in Federal, State and Local government enterprises that undertake public administration and regulatory activities;
judicial authorities and commissions; and
Army, Navy and Air Force defence establishments.
Health and community services
Including:
lessees engaged in providing health, welfare and employment services; and
certain non-profit organisations such as religious organisations, and business, professional and labour organisations, political parties and associations formed to promote community or sectional aims.
Other industries
Including:
lessees not elsewhere classified, such as those involved in the production or distribution of gas or electricity, the storage or supply of water, and the provision of education and communication services.
Total (sum of Questions 17 to 29)
The total of Question 30 should equal Question 15.
Part C: Comments
Please provide comments
on any of the information you have supplied on this form;
on any questions which caused problems; and
if you would like to suggest improvements to this form.
Note on References to Accounting Standards
This Note is about references in these instructions to an accounting standard or accounting standards, e.g. where the instructions say that something must be done in accordance with a particular AASB or international accounting standard, or must be done in accordance with the accounting standards (however described) generally.
Where you see such a reference, you must read it as meaning the version of the accounting standard, or versions of the accounting standards, applying to reporting periods (within the meaning of the accounting standards) beginning immediately before 1 January 2005.
Accordingly, the new AASB standards for 2005 are not to be applied.
Similarly, a reference to principles or conventions (however described) governing an accounting procedure or treatment shall be taken to refer to principles or conventions applicable in relation to reporting periods (within the meaning of the accounting standards) that began immediately before 1 January 2005.