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Financial Sector (Collection of Data) (reporting standard) determination No. 26 of 2019
13. Loan capital and hybrid securities13. Loan capital and hybrid securities
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13. Loan capital and hybrid securities
Report the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.
Classification is to be consistent with AASB 132 and AASB 7.
As a guide include:
- preference shares;
- convertible notes; and
- subordinated loans of a residual maturity of more than one year.