Rest of world, aggregated Information
This section seeks aggregated information regarding the jurisdictions in which the CBC reporting group operates that have not been disclosed individually in section C.
If the reporting entity chooses to disclose information on a CBC basis for all jurisdictions in which the CBC reporting group operates, no aggregated information disclosure is required. However, if you report on a CBC basis only for Australian and specified jurisdictions, then you must publish aggregated information for all other jurisdictions.
Information relating to a CBC reporting group entity that is not considered tax resident in any jurisdiction should also be included in the aggregated reporting in this section.
Public CBC rest of the world aggregated information report
Partial exemption provisions: The Public CBC reporting regime allows a partial exemption in certain circumstances from the aggregated information report. If you have a partial exemption from publishing some of your reporting obligations for a reporting period, do not include the exempt information in your aggregated information. This may include:
- excluding one or more required information, or
- omitting reporting for specific jurisdictions.
Where you do not have an exemption from publishing the information in a particular reporting field, you must complete that field.
Business activities aggregated information
Are you exempt from publishing a description of main business activities?
This question is mandatory.
This indicates whether you have a partial exemption from publishing, on an aggregated basis, the description of main business activities, on an aggregated basis, for all other jurisdictions. A valid value is 'True' or 'False'.
If you select 'True', proceed to the question titled Number of employees FTE equivalent aggregated information.
If you select 'False', continue to the next question to enter the relevant details.
A description of main business activities
Enter a consolidated summary of the primary activities of all members of the CBC reporting group in jurisdictions not listed in section C of the report. An appropriate industry classification code may also be specified, such as: ANZSIC, NACE, or another widely recognised industry or business activity code.
If you use an industry classification code, provide both the appropriate industry classification code and a concise description of the core activities undertaken across the aggregated jurisdictions.
This free text field, allows an input of maximum 4,000 characters.
Number of employees FTE equivalent aggregated information
Are you exempt from publishing the number of employees, on a full-time equivalent basis at the end of the reporting period?
This question is mandatory.
This indicates whether you have a partial exemption from publishing, on an aggregated basis, the number of employees, on a full-time equivalent basis at the end of the reporting period across all other jurisdictions. A valid value is True' or 'False'.
If you select 'True', proceed to the question titled Unrelated parties revenue aggregated information.
If you select 'False', continue to the next question to enter the relevant details.
The number of employees, on a full-time equivalent basis at the end of the reporting period
Enter the total aggregated number of full-time equivalent employees of all members of the CBC reporting group in jurisdictions not listed in section C of the report. Base this figure on your year-end employee count. A consistent approach should be applied across all entities across reporting period.
Independent contractors involved in the entity’s ordinary operations may be included as employees.
The number of employees from jurisdiction reporting on aggregated basis must be reported as a positive whole number.
Unrelated parties revenue aggregated information
Are you exempt from publishing revenue from unrelated parties?
This question is mandatory.
This indicates whether you have a partial exemption from publishing, on an aggregated basis, the revenue from unrelated parties across all other jurisdictions. A valid value is 'True' or 'False'.
If you select 'True', proceed to the question titled Related parties' revenue not tax resident of jurisdiction aggregated information.
If you select 'False', continue to the next question to enter the relevant details.
Revenue from unrelated parties
Enter the total aggregated revenue earned by all members of the CBC reporting group in jurisdictions not listed in section C of the report, from transactions with independent parties. This includes revenue from sales of inventory and property, services, royalties, interest, premiums, and other amounts received, including extraordinary items of income and gains from investment activities. This will exclude payments from other CBC reporting group members treated as dividends in the payer’s jurisdiction.
You should report the amount in whole units, no decimals. If the amount to be reported is negative, it must be entered as negative value, using a minus sign (-) preceding the number.
Related parties revenue not tax resident of jurisdiction aggregated information
Are you exempt from publishing revenue from related parties that are not tax residents of the jurisdiction?
This question is mandatory.
This indicates whether you have a partial exemption from publishing, on an aggregated basis, the revenue from related parties that are not tax resident of the jurisdiction, across all other jurisdictions. A valid value is 'True' or 'False'.
If you select 'True', proceed to the question titled Before income tax profit or loss aggregated information.
If you select 'False', continue to the next question to enter the relevant details.
Revenue from related parties that are not tax residents of the jurisdiction
Enter the total aggregated revenue earned by all members of the CBC reporting group in jurisdictions not listed in section C from transactions with related parties that are not tax residents of the same jurisdiction. This includes revenue from sales of inventory and property, services, royalties, interest, premiums, and other amounts, but excludes payments from other CBC reporting group members treated as dividends in the payer’s jurisdiction.
You should report the amount in whole units, no decimals. If the amount to be reported is negative, it must be entered as negative value, using a minus sign (-) preceding the number.
Before income tax profit or loss aggregated information
Enter the sum of the profit or loss before income tax for members' operations in jurisdictions not listed section C of the report. The profit or loss before income tax should include all extraordinary income and expense items and you should report the amount in whole units, no decimals.
Report either a profit or a loss. However, a value '0' is required in the other field to ensure that there is no error when submitting the form. For example, if the net position reflects a loss rather than a profit, enter a value '0' in the 'Profit before income tax' field to ensure that there is no error when submitting the form.
The response for 'Before income tax profit' or 'Before income tax loss' should reflect the members aggregated jurisdictional position for the reporting period.
Before income tax profit aggregated information
Are you exempt from publishing your entity's profit before income tax?
This indicates whether you have a partial exemption from publishing, on an aggregated basis, your profit before income tax across all other jurisdictions. A valid value is 'True' or 'False'.
If you select 'True', proceed to the question titled Before income tax loss aggregated information.
If you select 'False', continue to the next question to enter the relevant details.
Profit before income tax
Enter the net position reflecting a profit before income tax value in this field.
Before income tax loss aggregated information
Are you exempt from publishing your entity's loss before income tax?
This indicates whether you have a partial exemption from publishing, on an aggregated basis, your loss before income tax across all other jurisdictions. A valid value is 'True' or 'False'.
If you select 'True', proceed to the question titled Post reporting period book value of tangible assets aggregated information.
If you select 'False', continue to the next question to enter the relevant details.
Loss before income tax
Enter the net position reflecting a loss before income tax value in this field.
Post reporting period book value of tangible assets aggregated information
Are you exempt from publishing the book value at the end of the reporting period of tangible assets, other than cash and cash equivalents?
This indicates whether you have a partial exemption from publishing, on an aggregated basis, the book value at the end of the reporting period of tangible assets, other than cash and cash equivalents, across all other jurisdictions. A valid value is 'True' or 'False'.
If you select 'True', proceed to the question titled Income tax paid aggregated information.
If you select 'False', continue to the next question to enter the relevant details.
Book value at the end of the reporting period of tangible assets, other than cash and cash equivalents
Enter the total aggregated net book value of tangible assets for all members of the CBC reporting group in jurisdictions not listed in section C of the report. Tangible assets exclude cash or cash equivalents, intangibles, and financial assets.
For permanent establishments or branches, report assets based on the jurisdiction in which the establishment is located.
Income tax paid aggregated information
Are you exempt from publishing the Income tax paid, on a cash basis?
This indicates whether the reporting entity has a partial exemption from publishing, on an aggregated basis, the income tax paid, on a cash basis across all other jurisdictions. A valid value is 'True' or 'False'.
If you select 'True', proceed to the question titled Income tax accrued aggregated information.
If you select 'False', continue to the next question to enter the relevant details.
Income tax paid, on a cash basis
Enter the total aggregated amount of income tax paid on a cash basis, which is to be calculated as the amount of income tax paid during the relevant reporting period by all members of the CBC reporting group operates in jurisdictions not listed in section C of the report.
If there is a net refund or if refunds exceed payments in the reporting period, report the amount as negative value, using the minus sign (-) preceding the number.
Taxes paid should include cash taxes paid by a member to both the resident and other jurisdictions. This also includes withholding taxes paid by other entities, associated or independent on payments to the member.
Income tax accrued aggregated information
Are you exempt from publishing the income tax accrued, current year?
This indicates whether the reporting entity has a partial exemption from publishing, on an aggregated basis, the Income tax accrued, current year across all other jurisdictions. A valid value is 'True' or 'False'.
If you select 'True', proceed to the question titled Currency used in calculation aggregated information.
If you select 'False', continue to the next question to enter the relevant details.
Income tax accrued, current year
Enter the total aggregated amount of income tax accrued in the relevant reporting period. This amount should include the current tax expenses recorded on taxable profit or losses by all members of the CBC reporting group operating in jurisdictions not listed in section C of the report. It does not include deferred taxes or provisions for uncertain tax liabilities. This figure should represent the tax expenses for the reporting period regardless of whether the tax has actually been paid.
If the aggregated amount reflects an overall tax expense, report the 'income tax accrued' amount as positive value. If it results in an overall tax credit, report the amount as a negative value, using the minus sign (-) preceding the number.
Currency used in calculation aggregated information
Are you exempt from publishing the currency used in calculating and presenting the aggregated information?
This indicates whether you have a partial exemption from publishing, on an aggregated basis, the currency used in calculating and presenting the aggregated information across all other jurisdictions. A valid value is 'True' or 'False'.
If you select 'True', no further information is required to be reported.
If you select 'False', continue to the next question to enter the relevant details.
The currency used in calculating and presenting the above information
Enter the currency used to report the aggregated information in section D. For example, if the data is presented in American currency, state 'US dollars'. If it is necessary to translate an amount appearing in the audited consolidated financial statements to the currency used to report the above information, it must be translated at the average exchange rate for the year.
Continue to: Section E: Submitting your Public CBC report
Return to: Draft instructions to complete the Public CBC report