there is a legally enforceable right to offset the amounts and  either there is an intention to settle on a net basis, or realise the  financial asset and settle the financial liability simultaneously. Loan capital is debt issued by the Consolidated Entity with  terms and conditions that qualify for inclusion as capital  under APRA Prudential Standards. Loan capital debt issues  are initially recorded at fair value plus directly attributable  transaction costs and thereafter at amortised cost using the  effective interest method (for debt host component of  convertible preference securities and subordinated debt at  amortised cost).  Ordinary shares are classified as equity. Incremental costs  directly attributable to the issue of new shares or options are  shown in equity as a deduction, net of tax, from the proceeds. When acquiring additional interests of a financial asset (such  that it becomes an associate, joint venture or subsidiary) or  an investment in an associate or joint venture (such that it  becomes a subsidiary), previously held interests are revalued  to their current fair value and any gain or loss is immediately  recognised in profit or loss. Similarly, when selling ownership interests of a subsidiary  (such that control is lost), or an investment in associate or  joint venture (such that it becomes a financial asset), retained  ownership interests are revalued to their current fair value  and any gain or loss is immediately recognised in the income  statement. When increasing or decreasing the ownership interests of  a subsidiary that remains a subsidiary afterwards, the  consideration exchanged is recognised directly in equity. Where necessary, comparative information has been restated  to conform with changes in presentation in the current year.  The Company is of a kind referred to in ASIC Class Order  98/100(as amended), relating to the rounding off of amounts  in the financial report. Amounts in the financial report have been  rounded off in accordance with that Class Order to the nearest  million dollars unless otherwise indicated.  113  (xxix) Rounding of amounts  (xxviii) Comparatives (xxvii) Changes in ownership interests  (xxvi) Contributed equity  (xxv) Loan capital 