Financial Sector (Collection of Data) (reporting standard) determination No. 7 of 2011 - GRS 300.0_G (2011) - Statement of Financial Position (Level 2 Insurance Group)
18.0Loan capital and hybrid securities
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 7 of 2011 - GRS 300.0_G (2011) - Statement of Financial Position (Level 2 Insurance Group).
18.0 Loan capital and hybrid securities
Report the value of all loan capital and hybrid securities that have been issued by the Level 2 insurance group and have a residual term to maturity of more than one year. Presentation is to be consistent with Australian accounting standards.
18.1 Loan capital
As a guide may include:
- subordinated loans of a residual maturity of more than one year
18.2 Hybrid securities
As a guide may include:
- converting preference shares; and
- convertible notes.
18.3 Total loan capital and hybrid securities
This is automatically calculated by the form and represents the total of all loan capital and hybrid securities items listed above.