Section C: Shareholders’ equity

1. Share capital

1.1 Ordinary shares

Include:

• ordinary share capital on issue.

1.2 Preference shares

Preference shares have a priority over dividend payments and to the assets of the reporting company.

1.3 Other

Include:

• any other form of share capital not included above (e.g. income securities).

1.4 Total share capital

Total all ‘Share capital’ items listed above.

2. Reserves

2.1 General reserves

This is derived from revenue profits and is mostly available for dividend payment.

Exclude from General Reserves any portion of General Reserve for Credit Losses that forms part of shareholders’ equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.

2.2 Capital profits reserve

Capital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.

2.3 Asset revaluation reserve

2.3.1 ARR – Owner-occupied property

Include:

• the balance of the ARR relating to the revaluation of owner-occupied property.

2.3.2 ARR – Plant and equipment

Include:

• the balance of the ARR relating to the revaluation of property, plant and equipment.

2.3.3 ARR - Intangibles revaluation surplus

Include:

• the balance of the ARR relating to the revaluation of intangible assets.

2.3.4 ARR – Investment in subsidiaries

Include:

• the balance of the ARR relating to the revaluation of investment in subsidiaries.

2.3.5 ARR – Investments in associates/share of associates

Include:

• the balance of the ARR relating to the revaluation of investments in associates.

2.3.6 ARR – Relating to non-current assets or disposal groups held for sale

Include:

• the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.

2.3.7 ARR - Other

ARR relating to the revaluation of other assets.

2.4 Foreign currency translation reserve

Include:

• the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.

2.5 Fair Value Through OCI reserve

2.5.1 Fair Value Through OCI reserve – Marketable securities

Include:

• fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 7.

2.5.2 Fair Value Through OCI reserve – Other

Include:

• fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.

2.6 Cash flow hedge reserve

Include:

• the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.

2.7 Share based payments reserve

Include:

• the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).

2.8 Other reserves

Include:

• all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.

2.9 Total reserves

Sum the reporting items listed under ‘Reserves’.

3. Retained profits or accumulated losses at the end of the period

4. Total shareholders’ equity

Sum the reporting items: ‘Shareholders’ equity’.