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SR 1984 No. 87 Regulations as amended, taking into account amendments up to SR 1978 No. 115
Registered 26 Mar 2010
Start Date 31 Jul 1978
End Date 31 May 1984
Date of repeal 07 Jan 2002
Repealed by Repeal of the enabling legislation by Financial Sector (Collection of Data—Consequential and Transitional Provisions) Act 2001

FINANCIAL CORPORATIONS (STATISTICS) REGULATIONS
- Reprinted as at 31 December 1981 (HISTREG CHAP 284 #DATE 31:12:1981)

*1* The Financial Corporations (Statistics) Regulations (in force under the
Financial Corporations Act 1974) as shown in this reprint comprise Statutory
Rules 1976 No. 101 as amended by the other Statutory Rules specified in the
following table:
----------------------------------------------------------------------------
Date of Application,
saving
notification Date of or transitional
Year and number in Gazette commencement provisions
---------------------------------------------------------------------------- 1976 No. 101 27 May 1976 27 May 1976
No. 168 23 Aug 1976 23 Aug1976 -
1977 No. 151 8 Sept 1977 8 Sept 1977 -
1978 No. 115 11 July 1978 31 July 1978 -
----------------------------------------------------------------------------

FINANCIAL CORPORATIONS (STATISTICS) REGULATIONS - TABLE OF PROVISIONS

TABLE

TABLE OF PROVISIONS


PART I-PRELIMINARY


Regulation

1. Citation

1A. Interpretation


PART II-PERIODICAL STATEMENT OF FINANCIAL OPERATIONS, ASSETS
AND SELECTED LIABILITIES


2. Application of Part

3. Registered corporations to state that they are corporations to which these Regulations apply

4. Registered corporations to furnish Periodical Statements

5. Related corporations in the same category may be treated as one


PART III-QUARTERLY STATEMENTS OF ASSETS AND SELECTED
LIABILITIES


6. Application of Part

7. Registered corporations to state that they are corporations to which this Part applies

8. Registered corporations to furnish Quarterly Statements

9. Related corporations in the same category may be treated as one


PART IV- RETAILER'S QUARTERLY STATEMENT OF LOANS, ADVANCES
AND DEPOSITS OUTSTANDING AND INTEREST RATES


10. Application

11. Registered corporations that are retailers to furnish Retailer's
Quarterly Statements

12. Related corporations that are retailers may be treated as one


PART V-SUPPLEMENTARY STATEMENTS


13. Building Society's Supplementary Statement


SCHEDULE


Forms

FINANCIAL CORPORATIONS (STATISTICS) REGULATIONS - SECT. 1.
Citation

PART I-PRELIMINARY

Heading inserted by 1976 No. 168 r. 1
1. These Regulations may be cited as the Financial Corporations (Statistics) Regulations.*1*


See notes to first article of this CHAPTER.

FINANCIAL CORPORATIONS (STATISTICS) REGULATIONS - SECT. 1A.
Interpretation

Inserted by 1976 No. 168 r. 2
1A. In these Regulations, "the Act" means the Financial Corporations Act 1974.


FINANCIAL CORPORATIONS (STATISTICS) REGULATIONS - SECT. 2.
Application of Part

PART II-PERIODICAL STATEMENT OF FINANCIAL OPERATIONS, ASSETS AND
SELECTED LIABILITIES

Heading inserted by 1976 No. 168 r. 3
Sub-reg. (1) amended by 1976 No. 168 r. 4
2. (1) This Part applies to a registered corporation-

(a) the sum of the values of all the assets of which in Australia exceeds $5,000,000; and

(b) that is not included in the category for retailers.


Amended by 1976 No. 168 r. 4
(2) For the purposes of determining whether a registered corporation is a registered corporation to which this Part applies, the values of the assets of the corporation at any time are the values of those assets as determined in accordance with the methods by which the values of assets were ascertained for the purposes of the audited balance sheet of the corporation that was at that time the most recent audited balance sheet of the corporation.


FINANCIAL CORPORATIONS (STATISTICS) REGULATIONS - SECT. 3.
Registered corporations to state that they are corporations to which these
Regulations apply

Amended by 1976 No. 168 r. 5
3. For the purposes of section 11 of the Act-

(a) if, at the commencement of these Regulations, a corporation is a corporation to which this Part applies, the corporation shall, before the expiration of the period of 30 days after the date of the commencement of these Regulations furnish to the Reserve Bank a statement in accordance with Form 1 in the Schedule; and

(b) where, after the commencement of these Regulations, a corporation becomes a corporation to which this Part applies, whether at the time of its incorporation or at a later time and whether or not the corporation has previously been a corporation to which this Part applies, the corporation shall, before the expiration of the period of 30 days after the day on which it becomes a corporation to which this Part applies, furnish to the Reserve Bank a statement in accordance with Form 1 in the Schedule.


FINANCIAL CORPORATIONS (STATISTICS) REGULATIONS - SECT. 4.
Registered corporations to furnish Periodical Statements

Sub-reg. (1) amended by 1976 No. 168 r. 6
4. (1) For the purposes of section 11 of the Act a corporation to which this Part applies shall-

(a) within the period of 21 days after the last day of the first statistical period after the corporation becomes such a corporation (whether or not that corporation has previously been such a corporation); and

(b) within the period of 21 days after the last day of each successive statistical period,

furnish to the Reserve Bank and to the Statistician a Periodical Statement of Financial Operations, Assets and Selected Liabilities in accordance with Form 2 in the Schedule.


Amended by 1976 No. 168 r. 6
(2) The first statistical period after a corporation becomes a corporation to which this Part applies commences on a day specified by the Reserve Bank in relation to the corporation, being a day not later than 60 days after the day on which the corporation furnishes to the Reserve Bank the statement referred to in paragraph 3 (a) or (b) of these Regulations.


(3) A statistical period (other than a statistical period referred to in sub-regulation (2)) in relation to the corporation commences on the day next succeeding the last day of the immediately preceding statistical period in relation to the corporation.


(4) Each statistical period in relation to a corporation shall be of such duration, being not less than 28 days nor more than 42 days, as the Reserve Bank specifies in relation to the corporation.


FINANCIAL CORPORATIONS (STATISTICS) REGULATIONS - SECT. 5.
Related corporations in the same category may be treated as one

5. (1) For the purposes of the application of these Regulations in relation to the furnishing of a statement referred to in sub-regulation 4 (1), any 2 or more corporations that are related to each other and are included in the same category may, with the consent in writing of the Reserve Bank or the Statistician, be treated as constituting a single corporation.


(2) Where, in pursuance of sub-regulation (1), the Reserve Bank or the Statistician consents to 2 or more corporations being treated as constituting a single corporation, any transactions between those corporations shall be disregarded in the completion of a statement referred to in sub-regulation 4 (1) made jointly in respect of those corporations.


FINANCIAL CORPORATIONS (STATISTICS) REGULATIONS - SECT. 6.
Application of Part

PART III-QUARTERLY STATEMENTS OF ASSETS AND SELECTED LIABILITIES

Part III inserted by 1976 No. 168 r. 7
Inserted by 1976 No. 168 r. 7
6. (1) This Part applies to a registered corporation-

(a) the sum of the values of all the assets of which in Australia does not exceed $5,000,000; and

(b) that is not included in the category for retailers.


(2) For the purposes of determining whether a registered corporation is a registered corporation to which this Part applies, the values of the assets of the corporation at any time are the values of those assets as determined in accordance with the methods by which the values of assets were ascertained for the purposes of the audited balance sheet of the corporation that was at that time the most recent audited balance sheet of the corporation.


FINANCIAL CORPORATIONS (STATISTICS) REGULATIONS - SECT. 7.
Registered corporations to state that they are corporations to which this
Part
applies

Inserted by 1976 No. 168 r. 7
7. For the purposes of section 11 of the Act where, at the commencement of this Part, a corporation is not a registered corporation to which this Part applies and the corporation subsequently becomes a registered corporation to which this Part applies (whether at the time of its incorporation or at a later time and whether or not the corporation has previously been a registered corporation to which this Part applies) the corporation shall, before the expiration of the period of 30 days after the day on which it becomes a registered corporation to which this Part applies, furnish to the Reserve Bank a statement in accordance with Form 3 in the Schedule.


FINANCIAL CORPORATIONS (STATISTICS) REGULATIONS - SECT. 8.
Registered corporations to furnish Quarterly Statements

Inserted by 1976 No. 168 r. 7
8. (1) For the purposes of section 11 of the Act, a registered corporation to which this Part applies shall-

(a) within the period of 21 days after the last day of the first quarter ending after the corporation becomes such a corporation (whether or not that corporation has previously been such a corporation); and

(b) within the period of 21 days after the last day of each successive quarter,

furnish to the Reserve Bank and to the Statistician a Quarterly Statement of Assets and Selected Liabilities in accordance with Form 4 in the Schedule.


(2) The first quarter ending after a corporation becomes a registered corporation to which this Part applies is the quarter that commences or commenced on a day specified by the Reserve Bank in relation to the corporation, being a day-

(a) in the case of a corporation that is a corporation to which this Part applies on the commencement of the Part-not earlier than 15 June 1976 and not later than 30 September 1976; and

(b) in any other case-not earlier than the day on which the corporation became a corporation to which this Part applies and not later than 95 days after the day on which the corporation furnishes to the Reserve Bank the statement referred to in regulation 7.


(3) A quarter (other than a quarter referred to in sub-regulation (2)) in relation to the corporation commences on the day next succeeding the last day of the immediately preceding quarter in relation to the corporation.


(4) Each quarter in relation to a corporation shall be of such duration, being not less than 78 days nor more than 108 days, as the Reserve Bank specifies in relation to the corporation.


FINANCIAL CORPORATIONS (STATISTICS) REGULATIONS - SECT. 9.
Related corporations in the same category may be treated as one

Inserted by 1976 No. 168 r. 7
9. (1) For the purposes of the application of these Regulations in relation to the furnishing of a statement referred to in sub-regulation 8 (1), any 2 or more corporations that are related to each other and are included in the same category may, with the consent in writing of the Reserve Bank or the Statistician, be treated as constituting a single corporation.


(2) Where, in pursuance of sub-regulation (1), the Reserve Bank or the Statistician consents to 2 or more corporations being treated as constituting a single corporation, any transactions between those corporations shall be disregarded in the completion of a statement referred to in sub-regulation 8 (1) made jointly in respect of those corporations.


FINANCIAL CORPORATIONS (STATISTICS) REGULATIONS - SECT. 10.
Application

PART IV-RETAILER'S QUARTERLY STATEMENT OF LOANS, ADVANCES AND DEPOSITS
OUTSTANDING AND INTEREST RATES

Part IV inserted by 1977 No. 151 r. 1
Inserted by 1977 No. 151 r. 1
10. This Part applies to a registered corporation that is included in the category for retailers.


FINANCIAL CORPORATIONS (STATISTICS) REGULATIONS - SECT. 11.
Registered corporations that are retailers to furnish Retailer's Quarterly
Statements

Inserted by 1977 No. 151 r. 1
11. (1) For the purposes of section 11 of the Act, a registered corporation to which this Part applies shall-

(a) within the period of 21 days after the last day of the first quarter ending after the corporation becomes such a corporation (whether or not that corporation has previously been such a corporation); and

(b) within the period of 21 days after the last day of each successive quarter after that first quarter,

furnish to the Reserve Bank and to the Statistician a Retailer's Quarterly Statement of Loans, Advances and Deposits Outstanding and Interest Rates in accordance with Form 5 in the Schedule.


(2) The first quarter ending after a corporation becomes a registered corporation to which this Part applies is the quarter that commences or commenced on a day specified by the Reserve Bank in relation to the corporation, being a day-

(a) in the case of a corporation that is a corporation to which this Part applies on the commencement of the Part-not earlier than 20 June 1977 and not later than 21 September 1977; and

(b) in any other case-not earlier than the day on which the corporation becomes a corporation to which this Part applies and not later than 95 days after the day on which the corporation becomes such a corporation.


(3) A quarter (other than a quarter referred to in sub-regulation (2)) in relation to a corporation commences on the day next succeeding the last day of the immediately preceding quarter in relation to the corporation.


(4) Each quarter in relation to a corporation shall be of such duration, being not less than 78 days and not more than 108 days, as the Reserve Bank specifies in relation to the corporation.


FINANCIAL CORPORATIONS (STATISTICS) REGULATIONS - SECT. 12.
Related corporations that are retailers may be treated as one

Inserted by 1977 No. 151 r. 1
12. (1) For the purposes of the application of these Regulations in relation to the furnishing of a statement referred to in sub-regulation 11 (1), any 2 or more corporations that are related to each other and are included in the category for retailers may, with the consent in writing of the Reserve Bank or the Statistician, be treated as constituting a single corporation.


(2) Where, in pursuance of sub-regulation (1), the Reserve Bank or the Statistician consents to 2 or more corporations being treated as constituting a single corporation, any transactions between those corporations shall be disregarded in the completion of a statement referred to in sub-regulation 11 (1) made jointly in respect of those corporations.


FINANCIAL CORPORATIONS (STATISTICS) REGULATIONS - SECT. 13.
Building Society's Supplementary Statement

PART V-SUPPLEMENTARY STATEMENTS

Part V inserted by 1978 No. 115 r. 2
Inserted by 1978 No. 115 r. 2
13. Where under Part II-

(a) a corporation (being a corporation that is included in the category for building societies) furnishes to the Reserve Bank and to the Statistician a statement referred to in sub-regulation 4 (1); or

(b) 2 or more such corporations so furnish a single statement of that kind,

that corporation, or those corporations, shall furnish with that statement a Building Society's Supplement to the Periodical Statement of Financial Operations, Assets and Selected Liabilities in accordance with Form 6 in the Schedule.


-----------

FINANCIAL CORPORATIONS (STATISTICS) REGULATIONS - SCHEDULE

SCH

SCHEDULE

Form 1 amended by 1976 No. 168 r. 8

SCH

FORM 1
Regulation 3
COMMONWEALTH OF AUSTRALIA

Financial Corporations Act 1974

STATEMENT IN PURSUANCE OF REGULATION 3 OF THE FINANCIAL CORPORATIONS
(STATISTICS) REGULATIONS

In pursuance of regulation 3 of the Financial Corporations (Statistics)
Regulations
.....................................................states that on19 it became (name of corporation)
a corporation to which Part II of the Financial Corporations (Statistics)
Regulations applies.


Dated this day of 19 .


(Signature of a senior officer of the Corporation)

--------

FORM 2
Regulation 4
COMMONWEALTH OF AUSTRALIA

Financial Corporations Act 1974

PERIODICAL STATEMENT OF FINANCIAL OPERATIONS, ASSETS AND SELECTED
LIABILITIES AS AT / /19 .


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


General Directions

1. For the purposes 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 1959-1974; or
(ii) a bank constituted by a State Act;
(b) a reference to a contingent asset is to be read as a reference to an
asset which would, on the happening of a future event that may or may not
happen, become an asset of the corporation making this statement;
(c) a reference to a marketable security is to be read as a reference to an
instrument of title commonly exchanged on the financial markets in Australia;
(d) a reference to a statistical period shall 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;
(e) a reference to a resident is to be read as a reference to-
(i) a person, not being a body corporate, who is ordinarily resident in
Australia; or
(ii) a body corporate that is incorporated in Australia;
(f) 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;
(g) 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;
(h) 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 1962-1974 of the
Australian Capital Territory or, if that Ordinance is amended, under that
Ordinance as amended.


2. All amounts entered in this statement are to be expressed in Australian
currency. If an amount in respect of an overseas line of credit or 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 line of credit, 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 line of credit, 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
(c) other amounts shall be shown to the nearest $1,000.


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


PART I

FINANCIAL OPERATIONS

$'000 Special Directions

1. Lending commitments
(see Direction 1)
(1) Net increase or
decrease in lending
commitments during the
statistical period (see
Direction 2) ..... 1. (1) Show the amount of credit
facilities that involve commitments that
bind the corporation to provide funds to
customers or to other persons on behalf of
customers including-
(a) working lines of credit;
(2) Amount of lending
commitments remaining unused
at the end of the
statistical period (see
Direction 3):
(a) commitments to
related corporations ..... (b) specific loan commitments not made
under customers' lines of credit;
(c) standby arrangements;
(d) commitments to discount bills of
exchange.
(b) commitments to
others .....
(2) Include only the value of lending
commitments to residents.
(3) Do not include-
(a) unmatured charges or unearned
income;
(b) the amounts of facilities made
available for the acceptance or endorsement of bills of exchange by the corporation
where the arrangements under which the
facilities are made available do not
involve the provision of finance by the
corporation; or
(c) the amounts of any specific loan
commitments that are of a type where the
moneys to be advanced under the commitments would normally be completely disbursed
within 30 days of the making of the
commitments.
2. (1) Show the sum of-
(a) the amount of new lending
commitments made during the statistical
period; and
(b) the amount by which existing lending commitments were increased during the
statistical period;
less the sum of-
(c) the amount of lending commitments
cancelled during the statistical period;
and
(d) the amount by which existing lending commitments not cancelled were reduced
during the statistical period.
(2) Indicate any net decrease by
enclosing amount of decrease in brackets.
3. Include the amount of credit
facilities provided to the extent that they have not been drawn upon and the amount of
loan commitments to the extent to which the loan moneys have not been disbursed.
2. Loan and advance moneys
disbursed and book debts
purchased by the corporation
during statistical period
(see Direction 4) ..... 4. (1) Include only loan and advance
moneys disbursed to residents and book
debts purchased from residents.
(2) Adjust the amount of purchased book
debts for any amounts payable to those from whom the debts were purchased after
collection of the debts.
(3) Include all loan and advance moneys
disbursed during the statistical period
whether or not there was a prior commitment by the corporation to make the loans and
advances under which the moneys were
disbursed and whether or not the moneys
disbursed were repaid during the
statistical period.
(4) Do not include unmatured charges or
unearned Income.
(5) Include draw-downs made, and bills
discounted, under lines of credit or
standby arrangements.
(6) Corporations included in the category for pastoral finance companies are to leave this item blank.


3. Amount of borrowing
lines and standby facilities
available to the corporation
unused at end of statistical
period (see Direction 5)
(1) Borrowing lines and
standby facilities made
available by residents:
(a) borrowing lines
and standby facilities made
available by related
corporations that are not
banks ..... 5. (1) Include all borrowing arrangements and standby facilities that involve
commitments that bind the lender to provide funds to the corporation for use in its
business in Australia.
(2) Do not include the amounts of
facilities made available to the
corporation for the acceptance of bills of
exchange drawn by the corporation or the
endorsement of bills of exchange presented
by the corporation unless the arrangements
under which the facilities are made
available make provision for discounting
the bills.
(b) borrowing lines
and standby facilities made
available by banks .....
(c) borrowing lines
and standby facilities made
available by persons other
than related corporations
and banks .....
(2) Borrowing lines and
standby facilities made
available by persons other
than residents .....


PART II

ASSETS AND SELECTED LIABILITIES

Division 1-Paid up capital
and borrowings at end of
statistical period $'000

4. Paid up capital (see
Direction 6) ..... 6. Building societies with a fixed share
capital are to include so much of their
paid up capital as is not available to
their shareholders for individual
withdrawal by them. All other moneys
received by building societies for the
issue of shares and all moneys received by
credit unions for the issue of shares are
to be included in the amount entered in
item 5.


5. Borrowings by the
corporation from residents
(see Direction 7) ..... 7. (1) Include borrowings made by all
means whatsoever, other than borrowings
from the Reserve Bank.
(2) Do not include interest that has
accrued on borrowings but is not yet
payable.
(3) Credit unions are to include all
moneys received for the issue of shares.
(4) Building societies are to include all moneys received for the issue of shares,
being moneys that are available to
shareholders for individual withdrawal by
them.
(5) Building societies that do not
advance funds on a credit foncier basis are not to include amounts to the credit of
their borrowing members' share accounts in
this item. The amounts to the credit of
those accounts are to be set off against
the amounts of loans included in item 13.


(1) Borrowings made by
the acceptance of bills of
exchange (see Direction 8) ..... 8. Include all bills of exchange payable
by the corporation except-
(a) bills accepted by it that have been
purchased by it and are being held by the
corporation; and
(b) bills that have been accepted on
behalf of customers but where the
acceptance has not resulted in the
provision of finance by the corporation.


(2) Borrowings from
related corporations that
are not banks being
borrowings not included in
sub-item (1) (see Direction
9): 9. Do not include borrowings made by the
issue of bills of exchange drawn by the
corporation that have been-
(a) accepted by a related corporation;
or
(a) borrowings from
related corporations that
are registered corporations ..... (b) accepted by a person other than the
corporation and are payable to a related
corporation.
(b) borrowings from
other related corporations .....
(3) Borrowings from banks
being borrowings not
included in sub-item (1)
(see Direction 10) ..... 10. (1) Include deposits and other
placements of funds made with the
corporation by banks.
(2) Do not include borrowings made by the issue of bills of exchange drawn by the
corporation that have been-
(a) accepted by a bank; or
(b) accepted by a person other than the
corporation and are payable to a bank.


(4) Other borrowings (see
Direction 11) ..... 11. Include the amounts of borrowings of
the kinds referred to in directions 9 and
10 (2).


6. Borrowings by the
corporation from persons
other than residents .....


Division 2-Assets at end of
statistical period (see
Direction 12) 12. (1) Include only the value of assets
in Australia in the amounts entered in
items 7 to 15 (inclusive).


7. Cash and bank deposits
(1) Cash and current
accounts .....
(2) Certificates of
deposit .....
(3) Other deposits with
banks

8. Loans to authorized
dealers in the short term
money market ..... (2) Do not include the value of
contingent assets in the amounts entered in items 7 to 17 (inclusive).
(3) Do not include unearned income in the amounts entered in items 7 to 13
(inclusive).
(4) Corporations that include in their
accounts interest that has accrued but is
not yet payable are to exclude that
interest from the amounts entered in items
7 to 13 (inclusive) but are to include it
in the amount entered in item 14.
9. Other short term
placements (see Direction
13)
(1) loans, advances and
deposits that are not
marketable securities ..... 13. (1) Include only those moneys placed
through short term financial markets that
were, at the end of the statistical period, repayable at call or within 90 days.
(2) Marketable securities ..... (2) Do not include moneys placed with
authorized dealers in the short term money
market, with banks, with related
corporations, or in securities issued by
the Commonwealth, a State or an authority
of the Commonwealth or of a State or moneys payable to the corporation on bills of
exchange.
10. Government and public
authority securities
(1) Treasury notes .....
(2) Other Commonwealth
securities classified by
remaining term to maturity:
(a) securities not
exceeding 1 year to maturity .....
(b) securities
exceeding 1 year, but not
exceeding 2 years, to
maturity .....
(c) securities
exceeding 2 years, but not
exceeding 5 years, to
maturity .....
(d) securities
exceeding 5 years to
maturity .....
(3) Local and
semi-government securities .....
(4) Securities of other
public authorities (see
Direction 14) ..... 14. Include securities issued by an
authority of the Commonwealth, a State or a Territory, for which neither the repayment
of principal nor the payment of interest is guaranteed by the Commonwealth, a State or
a Territory.
11. Bills of exchange and
promissory notes discounted
and held (see Direction 15) ..... 15. (1) Do not include the amount of
bills in respect of which the corporation
is the acceptor. The amount of these bills
is also to be excluded in calculating the
amount to be entered in sub-item 5 (1).
(2) Do not include the amounts of bills
held where the corporation is also the
drawer. The amounts of these bills are to
be included in the amounts entered in item
13.


12. Other financial
investments (see Direction
16) 16. (1) Include all forms of marketable
securities and shares of all kinds.
(2) Do not include securities the values
of which are to be included in the amounts
entered in items 7, 9, 10 and 11.


(1) Investments in
related corporations (see
Direction 17) ..... 17. (1) Include the value of shares in,
and marketable securities issued by,
related corporations.
(2) Shares in other
corporations ..... (2) Do not include the value of deposits
with related corporations that are banks.
The value of these deposits is to be
included in item 7.
(3) Other company
securities (3) Do not include loans to, or deposits
with, related corporations in respect of
which marketable securities are not issued. The amounts of these loans and deposits are to be included in the amount entered in
sub-item 13 (1).


13. Other assets arising
from the provision of
finance (see Direction 18) 18. (1) Include in this item all assets
arising from the provision of finance that
are not included in any other item. The
amounts of loans that have options that
permit the loans to be refinanced by the
borrowers issuing bills drawn by them on
the corporation are to be included in this
item whether or not the options have been
exercised and the bills sold.
(2) In calculating the amounts to be
entered in this item no allowance for
doubtful debts is to be made. Any allowance for doubtful debts is to be deducted in
calculating the amount to be entered in
item 14.
(3) Building societies that do not
advance money on a credit foncier basis are to include the total amount of loans
outstanding less the total amount to the
credit of borrowing members' share
accounts.


(1) Loans to and deposits
with related corporations
(see Direction 19) ..... 19. Do not include loans and advances to, or deposits with, related corporations that are banks or authorized dealers in the
short term money market.


(2) Loans and advances to
individuals to finance
housing (see Direction 20) 20. (1) Include loans and advances made
to individuals 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) Do not include loans or advances made to individuals to finance the purchase of
residential blocks of land. The amounts of
these loans or advances are to be included
in sub-item 13 (3).
(3) Do not include loans or advances made to finance the purchase of land for the
purpose of sub-division. The amounts of
these loans or advances are to be included
in sub-item 13 (4).
(4) If the corporation is, in making this statement, unable to separate moneys lent
or advanced to individuals to finance
housing from other moneys lent or advanced
to individuals because all loans and
advances made by the corporation are made
on the same terms and conditions, then the
total of all loans and advances made by the corporation to individuals is to be
included in sub-item 13 (3).


(3) Instalment credit to
finance retail sales and
other loans and advances to
individuals (see Direction
21) ..... 21. (1) Include hire purchase
transactions, time-payment transactions and other arrangements under which finance is
provided for goods sold to individuals in
retail transactions.
(2) Where the corporation is engaged in
selling goods by retail, amounts due on
customer accounts in respect of goods sold
on terms under which payment in full for
the goods is required to be made within 3
months after the date of sale are to be
excluded from this item and included in
item 14.
(3) Do not include instalment credit, a
loan or an advance granted to an individual for use in connection with a business
carried on by him. The amounts of such
credit, loans and advances are to be
included in sub-item 13 (4).


(4) Other loans, advances
and deposits and purchased
book debts (see Direction
22) ..... 22. (1) Include all loans, advances and
deposits not included elsewhere.
(2) Include amounts payable to the
corporation under wholesale financing
agreements that provide finance to
wholesalers and retailers for the
acquisition of trading stock under bailment or other floor plan schemes.
(3) Include the outstanding balances of
all book debts purchased by the corporation adjusted for amounts payable after
collection of the debts to persons from
whom the debts were purchased.
(4) Include amounts payable to the
corporation under agreements for the
leasing of goods. In calculating the amount to be entered in this item include the
gross amounts payable under the agreements
together with the residual value of the
goods leased where this value is specified
in the agreements, and deduct unearned
income.
(5) Do not include amounts due from trade debtors for the sale of goods or the
provision of services where payment in full for the goods or services is required
before the expiration of 3 months from the
day on which the contract for their sale or provision is entered into. These amounts
are to be included in item 14.
14. All other assets in
Australia (see Direction 23) ..... 23. Include all assets in Australia the
values of which have not been included in
any other amount entered in Part II of this statement; include in particular the value
of land, buildings, other fixed assets,
amounts payable to the corporation under
leases of real property, buildings or areas of buildings, goods on hand, amounts due
from trade debtors for the sale of goods or the provision of services being amounts not included in sub-item 13 (4) and, in the
case of corporations engaged in the sale of goods by retail, amounts due on customer
charge accounts not included in sub-item 13 (3).


15. Total assets in
Australia (being assets in
items 7 to 14 inclusive) .....


16. Overseas assets
including loans and advances
to persons who are not
residents .....


17. Total Australian and
overseas assets .....


PART III

18. Revaluations during the
statistical period $
Specify all revaluations
of assets and liabilities
made in the corporation's
books of account during the
statistical period where the
value of the assets and
liabilities revalued affect
an amount entered in Part
II. Include revaluations of
assets and liabilities which
have occurred due to changes
in the methods of valuation
used or due to changes in
the exchange rates of
foreign currencies.


Item or sub-item
in which the Amount of change
amount or value in valuation
of the asset or (indicate "plus" Asset or Liability liability is included or "minus") $'000

......................... ........................ ........................


......................... ........................ ........................


......................... ........................ ........................


......................... ........................ ........................ -----


$'000 Special Directions

$'000 Special Directions


Added by 1976 No. 168 r. 8

SCH

FORM 3
Regulation 7
COMMONWEALTH OF AUSTRALIA

Financial Corporations Act 1974

STATEMENT IN PURSUANCE OF REGULATION 7 OF THE FINANCIAL CORPORATIONS
(STATISTICS) REGULATIONS

In pursuance of regulation 7 of the Financial Corporations (Statistics)
Regulations,
.................................................states that on 19 it became a (name of corporation)
corporation to which Part III of the Financial Corporations (Statistics)
Regulations applies.


Dated this day of 19 .


(Signature of a senior officer of the Corporation)

--------


Added by 1976 No. 168 r. 8; amended by 1977 No. 151 r. 2

SCH

FORM 4
Regulation 8
COMMONWEALTH OF AUSTRALIA

Financial Corporations Act 1974

QUARTERLY STATEMENT OF ASSETS AND SELECTED LIABILITIES AS AT / /19
.


Name of Registered Corporation:.................................................


General Directions

1. For the purposes 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 contingent asset is to be read as a reference to an
asset which would, on the happening of a future event that may or may not
happen, become an asset of the corporation making this statement;
(c) a reference to a marketable security is to be read as a reference to an
instrument of title commonly exchanged on the financial markets in Australia;
(d) a reference to a quarter shall be read as a reference to the first
quarter, or a successive quarter, as the case requires, within the meaning of
regulation 8 of the Financial Corporations (Statistics) Regulations;
(e) a reference to a resident is to be read as a reference to-
(i) a person, not being a body corporate, who is ordinarily resident in
Australia; or
(ii) a body corporate that is incorporated in Australia;
(f) 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;
(g) 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
(h) 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 or, if that Ordinance is amended, under that Ordinance 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 quarter.


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
(c) other amounts shall be shown to the nearest $1,000.


4. A reference in Part I to a direction shall be read as a reference to a
special direction.


PART 1

ASSETS AND SELECTED
LIABILITIES

Division 1-Paid up capital
and borrowings at end of
quarter $'000 Special Directions

1. Paid up capital (see
Direction 1) ..... 1. Building societies with a fixed share
capital are to include so much of their
paid up capital as is not available to
their shareholders for individual
withdrawal by them. All other moneys
received by building societies for the
issue of shares and all moneys received by
credit unions for the issue of shares are
to be included in the amount entered in
item 2.


2. Borrowings by the
corporation from residents
(see Direction 2) 2. (1) Include borrowings made by all
means whatsoever, other than borrowings
from the Reserve Bank.
(2) Do not include interest that has
accrued on borrowings but is not yet
payable.
(3) Credit unions are to include all
moneys received for the issue of shares.
(4) Building societies are to include all moneys received for the issue of shares,
being moneys that are available to
shareholders for individual withdrawal by
them.
(5) Building societies that do not
advance funds on a credit foncier basis are not to include amounts to the credit of
their borrowing members' share accounts in
this item. The amounts to the credit of
those accounts are to be set off against
the amounts of loans included in item 9.


(1) Borrowings from
related corporations that
are not banks (see Direction
3) ..... 3. Do not include borrowings made by the
issue of bills of exchange drawn by the
corporation that have been-
(a) accepted by a related corporation;
or
(b) accepted by a person other than the
corporation and are payable to a related
corporation.


(2) Borrowings from banks
(see Direction 4) ..... 4. (1) Include deposits and other
placements of funds made with the
corporation by banks.
(2) Do not include borrowings made by the issue of bills of exchange drawn by the
corporation that have been-
(a) accepted by a bank; or
(b) accepted by a person other than the
corporation and are payable to a bank.


(3) Other borrowings (see
Direction 5) ..... 5. (1) Include all other borrowings from
residents (including borrowings made
through deposits) not included elsewhere.
(2) Include all bills of exchange payable by the corporation except-
(a) bills accepted by it that have been
purchased by it and are being held by the
corporation; and
(b) bills that have been accepted on
behalf of customers but where the
acceptance has not resulted in the
provision of finance by the corporation.


3. Borrowings by the
corporation from persons
other than residents .....
$'000 Special Directions

Division 2-Assets at end of
quarter-(see Direction 6) 6. (1) Include only the value of assets
in Australia in the amounts entered in
items 4 to 11 (inclusive).
4. Cash and bank deposits ..... (2) Do not include the value of
contingent assets in the amounts entered in items 4 to 13 (inclusive).
(3) Do not include unearned income in the amounts entered in items 4 to 9
(inclusive).
(4) Corporations that include in their
accounts interest that has accrued but is
not yet payable are to exclude that
interest from the amounts entered in items
4 to 9 (inclusive) but are to include it in the amount entered in item 10.


5. Loans to authorized
dealers in the short term
money market and other short
term placements (see
Direction 7) ..... 7. (1) Include only moneys placed with
authorized dealers in the short term money
market, and moneys placed through short
term financial markets that were, at the
end of the quarter repayable at call or
within 90 days.
(2) Do not include moneys placed with
banks, with related corporations, or in
securities issued by the Commonwealth, a
State or an authority of the Commonwealth
or of a State or moneys payable to the
corporation on bills of exchange.


6. Government and public
authority securities
(1) Commonwealth
Government securities .....
(2) Other government and
public authority securities .....


7. Bills of exchange and
promissory notes discounted
and held (see Direction 8) ..... 8. (1) Do not include the amounts of
bills in respect of which the corporation
is the acceptor.
(2) Do not include the amounts of bills
held where the corporation is also the
drawer. The amounts of these bills are to
be included in the amount entered in item
9.


8. Other financial
investments(see Direction 9) 9. (1) Include all forms of marketable
securities and shares of all kinds.
(2) Do not include securities the values
of which are to be included in the amounts
entered in items 4, 5, 6 and 7.


(1) Investments in
related corporations (see
Direction 10) ..... 10. (1) Include the value of shares in,
and marketable securities issued by,
related corporations.
(2) Do not include the value of deposits
with related corporations that are banks.
The value of these deposits is to be
included in item 4.
(3) Do not include loans to, or deposits
with, related corporations in respect of
which marketable securities are not issued. The amounts of these loans and deposits are to be included in the amount entered in
sub-item 9 (1).
(2) Shares in other
corporations .....
(3) Other company
securities .....
9. Other assets arising
from the provision of
finance (see Direction 11) 11. (1) Include in this item all assets
arising from the provision of finance that
are not included in any other item. The
amounts of loans that have options that
permit the loans to be refinanced by the
borrowers issuing bills drawn by them on
the corporation are to be included in this
item whether or not the options have been
exercised and the bills sold.
(2) In calculating the amounts to be
entered in this item no allowance for
doubtful debts is to be made. Any allowance for doubtful debts is to be deducted in
calculating the amount to be entered in
item 10.
(3) Building societies that do not
advance money on a credit foncier basis are to include the total amount of loans
outstanding less the total amount to the
credit of borrowing members' share
accounts.


(1) Loans to and deposits
with related corporations
(see Direction 12) ..... 12. Do not include loans and advances to, or deposits with, related corporations that are banks or authorized dealers in the
short term money market.
(2) Loans and advances to
individuals to finance
housing (see Direction 13) ..... 13. (1) Include loans and advances made
to individuals 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) Do not include loans or advances made to individuals to finance the purchase of
residential blocks of land. The amounts of
these loans or advances are to be included
in sub-item 9 (3).
(3) Do not include loans or advances made to finance the purchase of land for the
purpose of sub-division. The amounts of
these loans or advances are to be included
in sub-item 9 (4).
(4) If the corporation is, in making this statement, unable to separate moneys lent
or advanced to individuals to finance
housing from other moneys lent or advanced
to individuals because all loans and
advances made by the corporation are made
on the same terms and conditions, then the
total of all loans and advances made by the corporation to individuals is to be
included in sub-item 9 (3).


(3) Instalment credit to
finance retail sales and
other loans and advances to
individuals (see Direction
14) ..... 14. (1) Include hire-purchase
transactions, time-payment transactions and other arrangements under which finance is
provided for goods sold to individuals in
retail transactions.
(2) Where the corporation is engaged in
selling goods by retail, amounts due on
customer accounts in respect of goods sold
on terms under which payment in full for
the goods is required to be made within 3
months after the date of sale are to be
excluded from this item and included in
item 10.
(3) Do not include instalment credit, a
loan or an advance granted to an individual for use in connection with a business
carried on by him. The amounts of such
credit, loans and advances are to be
included in sub-item 9 (4).


(4) Other loans, advances
and deposits and purchased
book debts (see Direction
15) ..... 15. (1) Include all loans, advances and
deposits not included elsewhere.
(2) Include amounts payable to the
corporation under wholesale financing
agreements that provide finance to
wholesalers and retailers for the
acquisition of trading stock under bailment or other floor plan schemes.
(3) Include the outstanding balances of
all book debts purchased by the corporation adjusted for amounts payable after
collection of the debts to persons from
whom the debts were purchased.
(4) Include amounts payable to the
corporation under agreements for the
leasing of goods. In calculating the amount to be entered in this item include the
gross amounts payable under the agreements
together with the residual value of the
goods leased, where this value is specified in the agreements, and deduct unearned
income.
(5) Do not include amounts due from trade debtors for the sale of goods or the
provision of services where payment in full for the goods or services is required
before the expiration of 3 months from the
day on which the contract for their sale or provision is entered into. These amounts
are to be included in item 10.


10. All other assets in
Australia (see Direction 16) ..... 16. Include all assets in Australia the
values of which have not been included in
any other amount entered in Part I of this
statement; include in particular the value
of land, buildings, other fixed assets,
amounts payable to the corporation under
leases of real property, buildings or areas of buildings, goods on hand, amounts due
from trade debtors for the sale of goods or the provision of services being amounts not included in sub-item 9 (4) and, in the case of corporations engaged in the sale of
goods by retail, amounts due on customer
charge accounts not included in sub-item 9
(3).


11. Total assets in
Australia (being assets in
items 4 to 10 inclusive) .....


12. Overseas assets
including loans and advances
to persons who are not
residents .....


13. Total Australian and
overseas assets .....


PART II

14. Revaluations during the
quarter
Specify all revaluations
of assets and liabilities
made in the corporation's
books of account during the
quarter where the value of
the assets and liabilities
revalued affect an amount
entered in Part I. Include
revaluations of assets and
liabilities which have
occurred due to changes in
the methods of valuation
used or due to changes in
the exchange rates of
foreign currencies.


Item or sub-item in Amount of
which the amount or change in valuation
value of the asset or (indicate "plus" Asset or liability liability is included or "minus") $'000

......................... ........................ ........................


......................... ........................ ........................


......................... ........................ ........................


......................... ........................ ........................ -----

$'000 Special Directions
$'000 Special Directions


Added by 1977 No. 151 r. 2

SCH

FORM 5
Regulation 11
COMMONWEALTH OF AUSTRALIA

Financial Corporations Act 1974

RETAILER'S QUARTERLY STATEMENT OF LOANS, ADVANCES AND DEPOSITS
OUTSTANDING AND INTEREST RATES AS AT / /19 .


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


General Directions

1. For the purposes of preparing this statement-

(a) a reference to a quarter shall be read as a reference to the first
quarter, or a successive quarter after that first quarter, as the case requires, within the meaning of regulation 11 of the Financial Corporations (Statistics)
Regulations; and
(b) 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. Do not include in this statement particulars relating to loans, advances
or deposits made at places of business outside Australia.


1. AMOUNT OF LOANS, ADVANCES AND DEPOSITS OUTSTANDING AT THE END OF
THE QUARTER OTHER THAN LOANS AND ADVANCES TO AND DEPOSITS WITH
RELATED CORPORATIONS (See Special Direction 1).


(1) Loans and advances to customers:

(a) Loans and advances by way of instalment credit to finance own retail sales (See Special Direction 2)

------------------------------------------------------------------------
Amount outstanding at end of Class of instalment credit quarter ------------------------------------------------------------------------ $'000
------------------------------------------------------------------------
(b) Other loans and advances to customers (See Special Direction 3)
------------------------------------------------------------------------ Amount outstanding at end of Class of loan or advance quarter ------------------------------------------------------------------------ $'000
------------------------------------------------------------------------
$'000
(2) Total amount of deposits, and loans and advances not included
in sub-item (1) . . . . . . . . . . . . . . . . . . . . . . . . . . .........


Special Directions

1. (1) Do not include-

(a) interest that has accrued but is not yet payable;
(b) unearned income arising from the provision of finance; or
(c) amounts due on customers' accounts (including the accounts of trade
debtors) for the sale of goods or the provision of services where payment in
full for the goods or services is required to be made within 3 months after the
date on which the contract for their sale or provision is entered into.


(2) In calculating the amounts to be entered in item 1, no allowance for
doubtful debts is to be made.


(3) For the purposes of completing item 1-

(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
(c) other amounts shall be shown to the nearest $1,000.


2. Make separate entries for each class of instalment credit.


3. (1) Make separate entries for each class of loan or advance to which
paragraph (b) of sub-item 1 (1) refers.


(2) Include particulars of loans and advances made to customers in respect of
the provision of services by the corporation.


4. (1) Show the interest rates that, as at the end of the quarter, were the
rates normally applicable in respect of new transactions of the classes
specified.


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


(3) For the purposes of completing item 2-

(a) where under the terms and conditions of a loan or advance a single fixed amount of interest is specified as the total amount of interest payable in
respect of the loan or advance, the rate of interest that is to be shown as the
rate of interest applicable to the loan or advance 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 or advance-
(i) no repayment of principal is permitted or required to be made during the term of the loan or advance;
(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 advance; 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 or advance,
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;
(c) where under the terms and conditions of a loan or advance-
(i) repayment of the whole or any part of the principal is required to
be made during the term of the loan or advance; and
(ii) interest is calculated by applying a rate of interest to so much of
the principal, or the principal and accrued interest, as may be outstanding at
specified times during the term of the loan or advance,
that rate of interest shall be treated as a nominal rate of interest; and
(d) where interest payable in respect of a loan or advance 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 or advance 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).


2. LENDING RATES APPLICABLE AT THE END OF THE QUARTER (See Special
Direction 4)

(1) Interest rates applicable to loans and advances by way of instalment credit granted to customers to finance own retail sales (See Special Direction 5)

------------------------------------------------------------------------------ --
Interest rates
applicable to Instalment credit
Description instalment credit facility of that
of interest of that class class most
rates granted during commonly granted
applicable quarter during quarter
to that --------------------
-------------------------------- class of Interest Frequency instalment Highest Lowest rate repayments Class of credit (per cent (per cent (per cent Term
instalment (flat or per per per (in of credit nominal) annum) annum) annum) months) principal ------------------------------------------------------------------------------ -- ------------------------------------------------------------------------------ -- (2) Interest rates applicable to other loans and advances made to customers
(See Special Direction 6).
------------------------------------------------------------------------------ --
Interest rates Loan or advance
Description applicable to of that class
of interest loans or advances most commonly
rates of that class made made during
applicable during quarter quarter
to that --------------------
-------------------------------- class of Interest Frequency loan or Highest Lowest rate repayments Class of advance (per cent (per cent (per cent Term
loan or (flat or per per per (in of advance nominal) annum) annum) annum) months) principal ------------------------------------------------------------------------------ -- ------------------------------------------------------------------------------ -- (4) Do not include particulars relating to interest applicable to any loan or
advance made to a customer (including a trade debtor) where repayment in full of the amount outstanding is required to be made within 3 months after the day on
which the loan or advance was made.


5. (1) Make separate entries for each class of instalment credit granted by
the corporation during the quarter.


(2) For each class of instalment credit granted by the corporation during the
quarter, show-

(a) the rate of interest applicable to;
(b) the term of; and
(c) the frequency of the repayments of principal required under,

the instalment credit facility of that class that was most commonly granted by
the corporation during the quarter.


6. (1) Make separate entries for each class of loan or advance to which
sub-item 2 (2) refers that was made by the corporation during the quarter.


(2) For each class of loan or advance to which sub-item 2 (2) refers that was
made by the corporation during the quarter, show-

(a) the rate of interest applicable to;
(b) the term of; and
(c) the frequency of the repayments of principal required under,

the loan or advance of that class that was most commonly made by the corporation during the quarter.




Added by 1978 No. 115 r. 3

SCH

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;
(c) a reference to a resident is to be read as a reference to-
(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
(c) other amounts shall be shown to the nearest $1,000.


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


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 . . . . . . . . . . . . . . . . . . . . . . . . ...........


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)
-------------------------------------------------------------------------
Period of
notice Interest
required rate
for (per cent
Range of deposit or shareholding sizes withdrawal per annum)
------------------------------------------------------------------------- -------------------------------------------------------------------------
(2) Interest rates applicable in respect of fixed term deposits (See
Direction 6)
-------------------------------------------------------------------------
Interest
Terms rate
of (per cent
Range of deposit sizes deposits 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)
--------------------------------------------------------------------------
Description
of interest
rate Interest
applicable rate Frequency of
(flat or (per cent repayment
Range of loan sizes nominal) per annum) instalments
--------------------------------------------------------------------------
--------------------------------------------------------------------------
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 shareholding sizes in
respect of which a particular rate of interest applies by reason of the sizes 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.


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;
(c) where under the terms and conditions of a loan-
(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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...........


(2) (a) Interest rates applicable in respect of other loans
(See Direction 9)
-------------------------------------------------------------------
Description
of interest
rate Interest
Purpose applicable rate Frequency of
Range of loan of (flat or (per cent repayment
sizes loan nominal) per annum) instalments
------------------------------------------------------------------- -------------------------------------------------------------------
(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.


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