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  • Question 39

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    This question requires information if you have relied on the worldwide gearing debt/capital amount.

    You must answer 'Yes' at label A of question 39 and complete all the applicable labels if you have written:

    • codes 1 or 2 (outward investor (non-ADI)) at item 32, label A and you rely on the worldwide gearing debt amount as calculated in section 820-110
    • code 7 (outward investing entity (ADI)) at item 32, label A and you rely on the worldwide capital amount as calculated in section 820-320.

    If you have written codes 3, 4, 5, 6 or 8 at item 32, label A, you do not need to complete this question.

    If you have relied on worldwide gearing debt/capital tests, answer 'Yes' at label A of question 39 and complete the relevant labels.

    If you have written code 7 (outward investing entity (ADI)) at item 32, label A, write:

    • At label B, the worldwide group capital ratio worked out in accordance with subsection 820-320(3). For example, if the amount worked out under step 1 of the method statement in subsection 820-320(3) is 5.42% of the amount worked out under step 2, the fractional whole number you must write at label B is 0.05420.
    • At label C, your worldwide capital amount worked out under subsection 820-320(2).

    If you have written code 1 or 2 (outward investor (non-ADI)) at item 32, label A, write:

    • At label D, the amount of your worldwide debt, as defined in subsection 995-1(1), used to calculate the result of step 1 in the following subsections if you have written:
      • code 1 at item 32, label A, step 1 in subsection 820-110(1)
      • code 2 at item 32, label A, step 1 in subsection 820-110(2).
       
    • At label E, the amount of your worldwide equity, as defined in subsection 995-1(1), used to calculate the result of step 1 in the following subsections if you have written:
      • code 1 at item 32, label A, step 1 in subsection 820-110(1)
      • code 2 at item 32, label A, step 1 in subsection 820-110(2).
       
    • At label F, your worldwide gearing debt amount worked out under the following subsections if you have written:
      • code 1 at item 32, label A, under subsection 820-110(1)
      • code 2 at item 32, label A, under subsection 820-110(2).
       
    Last modified: 08 Aug 2014QC 26054