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).