Financial Sector (Collection of Data) determination No. 39 of 2005 - Reporting Standard ARS 323.0 (2005) - Statement of Financial Position (Licensed ADI)
10. Loan capital and hybrid securities10. Loan capital and hybrid securities
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10. Loan capital and hybrid securities
Report the face value of all loan capital and hybrid securities and have a residual term to maturity of more than one year.
Classification is to be consistent with AASB 1033 ‘Presentation and Disclosure of Financial Instruments’.
As a guide include:
- preference shares;
- convertible notes; and
- subordinated loans of a residual maturity of more than one year.
10.1. Members withdrawable shares
Include the value of credit union member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, a credit union member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.
10.2. Loan capital
As a guide include:
- subordinated loans of a residual maturity of more than one year.
10.3. Hybrid securities
As a guide include:
- converting preference shares; and
- convertible notes.
10.4. Total loan capital and hybrid securities
Total all “Loan capital and hybrid securities” items listed above.
11. Total liabilities
Sum all liabilities.
11.1.1. Total liabilities of which deposits, debt securities and loans from controlled entities and associates – subordinated
- Report the total amount of liabilities of a subordinated nature from controlled entities or associates of the reporting entity. Liabilities in the form of deposits, loans, advances, bonds, notes and debentures should be reported.
- A subordinated debt is a loan/debt security that ranks below other debts should a company be wound up. This includes all debt securities both short and long-term.
11.1.2. Total liabilities of which deposits, debt securities and loans from controlled entities and associates – secured
- Report the total amount of liabilities of a secured nature from controlled entities or associates of the reporting entity. Liabilities in the form of deposits, loans, advances, bonds, notes and debentures should be reported.
- A secured debt is a loan/debt security that ranks above other debts should a company be wound up. This includes all debt securities both short and long-term.
11.1.3. Total liabilities of which deposits, debt securities and loans from controlled entities and associates – other