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Financial Sector (Collection of Data) (reporting standard) determination No. 14 of 2024
1.1Interest, lease and dividend
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1.1 Interest, lease and dividend
Item 1.1 collects information on interest, lease and dividend income, expenses and assets.
| Column 1 | Report the value as per the audited year-end financial statements from 2 years prior.Column 1 is a derived column with the exception of the adjustment items 1.1.1.4.1, 1.1.1.4.2, 1.1.2.4.1, 1.1.2.4.2, 1.1.3.6.1, 1.1.3.6.2, 1.1.4.2.1 and 1.1.4.2.2. Report column 1 as the value in column 3 reported two years before the current reporting period. |
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| Column 2 | Report the value as per the previous audited year-end financial statements.Column 2 is a derived column with the exception of the adjustment items 1.1.1.4.1, 1.1.1.4.2, 1.1.2.4.1, 1.1.2.4.2, 1.1.3.6.1, 1.1.3.6.2, 1.1.4.2.1 and 1.1.4.2.2. Report column 2 as the value in column 3 reported one year before the current reporting period. |
| Column 3 | Report the value as per the most recently audited year-end financial statements. |
| Item 1.1.1 | Report the value of total interest income earned during the relevant period.Item 1.1.1 is a derived item. Report the value of total interest income earned in item 1.1.1 as the sum of items 1.1.1.1 to 1.1.1.4 inclusive. |
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| Item 1.1.1.1 | Report the value of interest income calculated using the effective interest method earned during the relevant period. |
| Item 1.1.1.2 | Report the value of lease income on operating leases earned during the relevant period. |
| Item 1.1.1.3 | Report the value of interest income from financial leases earned during the relevant period. |
| Item 1.1.1.4 | Report any adjustments to total interest income for previous periods.Item 1.1.1.4 is a derived item. Report the value of adjustments to total interest income for previous periods in item 1.1.1.4 as the sum of item 1.1.1.4.1 and item 1.1.1.4.2. |
| Item 1.1.1.4.1 | Report the value of any adjustments to total interest income for previous periods due to mergers and/or acquisitions. |
| Item 1.1.1.4.2 | Report the value of any adjustments to total interest income for previous periods due to divestments. |
| Item 1.1.2 | Report the value of total interest expense incurred during the relevant period.Item 1.1.2 is a derived item. Report the total interest expense in item 1.1.2 as the sum of items 1.1.2.1 to 1.1.2.4 inclusive. |