Form 6 Regulation 13

Commonwealth of Australia

Financial Corporations Act 1974

BUILDING SOCIETY’S SUPPLEMENT TO THE PERIODICAL STATEMENT OF FINANCIAL OPERATIONS, ASSETS AND SELECTED LIABILITIES AS AT
/ /19 .

Name of Registered Corporation………………………………………….

General Directions

1. For the purpose of preparing this statement—

(a) a reference to a bank is to be read as a reference to—

(i) a bank within the meaning of the Banking Act 1959; or

(ii) a bank constituted by a State Act;

(b) a reference to a statistical period is to be read as a reference to the first statistical period, or a successive statistical period, as the case requires, within the meaning of regulation 4;

(i) a person, not being a body corporate, who is ordinarily resident in Australia; or

(ii) a body corporate that is incorporated in Australia;

(d) where a body corporate that is a resident has a place of business outside Australia, the body corporate shall be deemed not to be resident in relation to the affairs of the body corporate conducted by the body corporate at or through that place of business, including any business carried on, transactions entered into and acts and things done by the body corporate at or through that place of business;

(e) where a body corporate that is not a resident has a place of business in Australia, the body corporate shall be deemed to be a resident in relation to the affairs of the body corporate conducted by the body corporate at or through that place of business, including any business carried on, transactions entered into and acts and things done by the body corporate at or through that place of business; and

(f) the question whether corporations are related to each other shall be determined in the same manner as the question whether corporations are related to each other is determined under the Companies Ordinance 1962 of the Australian Capital Territory as amended.

2. All amounts entered in this statement are to be expressed in Australian currency. If an amount in respect of an asset or liability realizable or payable in a currency other than Australian currency is to constitute or be included in any amount entered in an item in the statement, the value of the asset or liability is to be included in the statement at the equivalent in Australian currency calculated at the rate of exchange used in determining the value of the asset or liability for the accounts of the corporation as those accounts stood at the end of the statistical period.

3. For the purpose of completing this statement —

(a) an amount that would, but for this direction, be shown as an amount of less than $500 shall be disregarded;

(b) an amount that would, but for this direction, be shown as an odd multiple of $500 shall be shown to the next succeeding multiple of $1,000; and

4. A reference in Part. I, II or III to a direction shall be read as a reference to a special direction.

Form 6—continued

Part I

Financial Operations

	$‘000	Special Directions
1. AMOUNT OF INTEREST AND DIVIDENDS CREDITED TO DEPOSITORS’ AND SHAREHOLDERS’ ACCOUNTS DURING THE STATISTICAL PERIOD	............
Part II
Assets and Selected Liabilities
Division 1—Borrowings at the end of the statistical period
2. BORROWINGS BY THE CORPORATION FROM RESIDENTS OTHER THAN BORROWINGS FROM BANKS AND RELATED CORPORATIONS AND BORROWINGS MADE BY THE ACCEPTANCE OF BILLS OF EXCHANGE
(1) Borrowings made by the issue of withdrawable shares (See Direction 1)	............	1. Include only moneys received for the issue of shares that are moneys available to shareholders for individual withdrawal by them.
(2) Unsecured borrowings, classified by remaining period to maturity or period of notice required for the withdrawal of funds (See Direction 2)	............	2. Borrowings which become repayable at call or upon the giving of a specified period of notice after the expiration of a specified term are to be classified according to the minimum period for withdrawal of the funds.
(a) at call (See Direction 3)..................	............	3. Include borrowings with no fixed term or notice provisions.
(b) not exceeding 3 months but not at call .........	............
(c) exceeding 3 months but not exceeding 6 months..	............
(d) exceeding 6 months but not exceeding 1 year....	............
(e) exceeding 1 year .......................	............
(3) Other borrowings	............
Total of item 2 ..........................
Division 2—Assets at the end of the statistical period
3. BANK DEPOSITS OTHER THAN MONEYS DEPOSITED IN CURRENT ACCOUNTS OR UNDER CERTIFICATES OF DEPOSIT, classified by remaining period to maturity:
(1) not exceeding 3 months ....................	............
(2) exceeding 3 months .......................	............
Total of item 3.............................	............

4. BILLS OF EXCHANGE AND PROMISSORY NOTES DISCOUNTED AND HELD
(1) Bills of exchange which have been accepted or endorsed by a bank	............
(2) Others ...............................	............
Total of item 4 ............................
5. LIQUID ASSETS	............

4. Show the interest rates that, as at the end of the statistical period, were the rates normally applicable in respect of new transactions of the classes specified.

5. (1) Do not include particulars of interest rates applicable in respect of deposits in contractual savings accounts.

(2) Make separate entries for each range of deposit or share-holding sizes in respect of which a particular rate of interest applies by reason of the size of the deposits or shareholdings in that range.

(3) Where different rates of interest apply in respect of deposits or shareholdings within a range of deposit or shareholding sizes of the kind specified in sub-direction (2) by reason of the period of notice for withdrawal required in relation to the deposits or shares, make separate entries in respect of each such period of notice required for withdrawal.

Part III

Interest Rates

(See Direction 4)

6. INTEREST RATES APPLICABLE IN RESPECT OF BORROWINGS

(1) Interest rates applicable in respect of withdrawable shares or deposits with no fixed term (See Direction 5)

Range of deposit or shareholding sizes	Period of notice required for withdrawal	Interest rate (per cent per annum)

Form 6—continued

(2) Interest rates applicable in respect of fixed term deposits (See Direction 6)

Range of deposit sizes	Terms of deposits	Interest rate (per cent per annum)

7. INTEREST RATES APPLICABLE IN RESPECT OF LOANS (See Direction 7)

(1) (a) Interest rates applicable in respect of loans to individuals on the security of first mortgages to finance housing (See Direction 8)

Range of loan sizes	Description of interest rate applicable (flat or nominal)	Interest rate (per cent per annum)	Frequency of repayment instalments

Special Directions

6. (1) Make separate entries for each range of deposit sizes in respect of which a particular rate of interest applies by reason of the sizes of the deposits in that range.

(2) Where different rates of interest apply in respect of deposits within a range of deposit sizes of the kind specified in sub-direction (1) by reason of the terms of the deposits, make separate entries in respect of each term, or range of terms, of deposit within that range of deposit sizes to which a different rate of interest applies by reason of the term, or range of terms, of deposit.

7. (1) Interest rates are to be shown as nominal rates per cent per annum or flat rates per cent per annum.

(2) For the purposes of completing item 7—

(a) where under the terms and conditions of a loan a single fixed amount of interest is specified as the total amount of interest payable in respect of the loan, the rate of interest that is to be shown as the rate of interest applicable to the loan is the rate of interest that was applied by the lender for the purpose of calculating that fixed amount of interest;

(b) where under the terms and conditions of a loan—

(i) no repayment of principal is permitted or required to be made during the term of the loan;

(ii) no repayment of principal, other than a single repayment of the whole of the principal, is permitted during the term of the loan; or

(iii) regard may not be had in calculating interest to any repayment that is permitted or required to be made during the term of the loan,

the rate of interest applied in calculating the interest payable in respect of the principal, or the principal and accrued interest, as the case may be, shall be treated as a flat rate of interest;

(i) repayment of the whole or any part of the principal is required to be made during the term of the loan; and

(ii) interest is calculated by applying a rate of interest to as much of the principal, or the principal and accrued interest, as may be outstanding at specified times during the term of the loan.

that rate of interest shall be treated as a nominal rate of interest; and

(b) Rests at which interest is calculated on the loans referred to in paragraph (a) (for example monthly, quarterly, annually)					......	(d) where interest payable in respect of a loan is calculated in accordance with a percentage per period of less than a year, a reference to the annual rate of interest in respect of that loan shall be read as a reference to the rate of interest ascertained by multiplying that percentage by the number of such periods in a year (including a fraction). 8. (1) Show the interest rates applicable in respect of loans made to individuals on the security of first mortgages for the purchase or construction of houses, flats or home units intended for occupation by those individuals or for making alterations or additions to existing housing occupied by those individuals. (2) Where different rates of interest apply to loans by reason of the loans falling within different ranges of loan sizes make separate entries for each such range of loan sizes. 9. (1) Make separate entries for each different range of loan sizes in respect of which different rates of interest apply by reason of the sizes of the loans. (2) Where different rates of interest apply in respect of loans falling within a range of loan sizes of the kind specified in sub-direction (1) by reason of the purposes for which the loans were made, make separate entries in respect of loans for each such purpose.
(2) (a) Interest rates applicable in respect of other loans (See Direction 9)
Range of loan sizes	Purpose of loan	Description of interest rate applicable (flat or nominal)	Interest rate (per cent per annum)	Frequency of repayment instalments

b) Rests at which interest is calculated on the loans referred to in paragraph (a) (for example monthly, quarterly, annually)……					.......