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Determinations/Financial (Other) as made
This instrument determines Reporting Standard ARS 720.1 ABS/RBA Loans and Finance Leases.
Administered by: Treasury
Registered 04 Feb 2019
Tabling HistoryDate
Tabled HR12-Feb-2019
Tabled Senate12-Feb-2019

Financial Sector (Collection of Data) (reporting standard) determination No. 3 of 2019

Reporting Standard ARS 720.1 ABS/RBA Loans and Finance Leases

Financial Sector (Collection of Data) Act 2001

 

I, Alison Bliss, delegate of APRA, under paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001 (the Act) DETERMINE Reporting Standard ARS 720.1 ABS/RBA Loans and Finance Leases, in the form set out in the Schedule, which applies to the financial sector entities to the extent provided in paragraph 4 of the reporting standard.

 

Under section 15 of the Act, I DECLARE that the reporting standard shall begin to apply to those financial sector entities on 8 February 2019.

 

This instrument commences on 8 February 2019.

 

Dated: 1 Febuary 2019

 

 

 

Alison Bliss

General Manager

Data Analytics Division

 

 

 

Interpretation

In this Determination:

APRA means the Australian Prudential Regulation Authority.

financial sector entity has the meaning given by section 5 of the Act.

 

 

Schedule

 

Reporting Standard ARS 720.1 ABS/RBA Loans and Finance Leases comprises the document commencing on the following page.

 


Reporting Standard ARS 720.1

ABS/RBA Loans and Finance Leases

Objective of this Reporting Standard

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s loans and finance leases.

It includes Reporting Form ARF 720.1A ABS/RBA Loans and Finance Leases (Standard) and Reporting Form ARF 720.1B ABS/RBA Loans and Finance Leases (Reduced) and the associated specific instructions.

Authority

1.             This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.

Purpose

2.             Information collected by Reporting Form ARF 720.1A ABS/RBA Loans and Finance Leases (Standard) (ARF 720.1A) and Reporting Form ARF 720.1B ABS/RBA Loans and Finance Leases (Reduced) (ARF 720.1B) is used by the ABS and RBA for various purposes, including the compilation of Australia’s National Accounts and the calculation of the credit aggregates. This information may also be used by APRA for prudential and publication purposes.

3.             This Reporting Standard is an Economic and Financial Statistics (EFS) Reporting Standard for the purposes of Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0)

Application and commencement

4.             This Reporting Standard applies to an authorised deposit-taking institution (ADI) or registered financial corporation (RFC) as set out in the table below, where ‘total assets’ are measured by the value reported in item 13 (column 1) on Reporting Form ARF 720.0A/B ABS/RBA Statement of Financial Position (Standard)/(Reduced) (ARF 720.0A/B) or the value reported in item 11 (column 1) on Reporting Form ARF 323.0 Statement of Financial Position (Licensed ADI) (ARF 323.0) as at 31 December of the prior calendar year.

Class of financial institution

ARF 720.1A

ARF 720.1B

ADI Reporting Category A

No

Yes if total assets ≥ $200m

ADI Reporting Category B

Yes[1]

No

RFCs

No

Yes if total assets ≥ $50m

5.             APRA may from time to time determine that a threshold, or a higher threshold than that specified in paragraph 4 of this Reporting Standard will apply to a particular ADI or RFC. If APRA does so, it will notify the ADI or RFC concerned in writing. 

6.             This Reporting Standard applies for reporting periods ending on or after 31 March 2019. 

Information required

7.             An ADI or RFC to which this Reporting Standard applies must provide APRA with the information required by this Reporting Standard for each reporting period on a domestic books consolidation.

Method of submission

8.             The information required by this Reporting Standard must be given to APRA in electronic format, using the ‘Direct to APRA’ application or by a method (i.e. a web-based solution) notified by APRA, in writing, prior to submission. 

Note: the Direct to APRA application software (also known as D2A) may be obtained from APRA.

Reporting periods and due dates

9.             The information required by this Reporting Standard must be provided by an ADI or RFC to which this Reporting Standard applies under paragraphs 4 or 5, where ‘total assets’ are measured by the value reported in item 13 (column 1) on ARF 720.0A/B or the value reported in item 11 (column 1) on ARF 323.0 as at 31 December of the prior calendar year:

(a)           in respect of each calendar month by an ADI in ADI Reporting Category B, an ADI in ADI Reporting Category A with total assets ≥ $200 million and by an RFC with total assets ≥ $400 million; and

(b)          in respect of each calendar month ended 31 December by an RFC with total assets < $400 million. 

10.         The information required by this Reporting Standard must be provided to APRA within 10 business days after the end of the reporting period to which the information relates.

11.         APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI or RFC, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:

(a)           the particular circumstances of the ADI or RFC; and

(b)          the extent to which the information is required for the purposes of the ABS or RBA.

12.         APRA may grant an ADI or RFC an extension of a due date, in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.

Quality control

13.         All information provided by an ADI or RFC under this Reporting Standard must be the product of systems, processes and controls that have been reviewed and tested by the external auditor of the ADI or RFC as set out in Prudential Standard APS 310 Audit and Related Matters for ADIs or Reporting Standard RRS 710.0 ABS/RBA Audit Requirements for Registered Financial Corporations for RFCs. Relevant standards and guidance statements issued by the Auditing and Assurance Standards Board provide information on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if required by the external auditor to enable the external auditor to form an opinion on the accuracy and reliability of the information provided by an ADI or RFC under this Reporting Standard.

14.         All information provided by an ADI or RFC under this Reporting Standard must be subject to systems, processes and controls developed by the ADI or RFC for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.

Authorisation

15.         When an officer or agent of an ADI or RFC submits information under this Reporting Standard and uses the D2A application, or other method notified by APRA, it will be necessary for the officer or agent to digitally sign the relevant information using a digital certificate or other digital identity credential acceptable to APRA.

Minor alterations to forms and instructions

16.         APRA may make minor variations to:

(a)           a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or

(b)          the instructions to a form, to clarify their application to the form

without changing any substantive requirement in the form or instructions.

17.         If APRA makes such a variation it must notify in writing each ADI or RFC that is required to report under this Reporting Standard.

Interpretation

18.         Terms that are defined in ARS 701.0 appear in bold and italics in this Reporting Standard. 

19.         In this Reporting Standard:

due date means the last day of the 10 business days provided for in paragraph 10 or, if applicable, the date on a notice of extension given under paragraph 12.

reporting period means a month of a year as provided for in paragraph 9 or, if applicable, the date on a notice given under paragraph 11.

20.         Unless the contrary intention appears, any reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard is a reference to the instrument as in force or existing from time to time.

 

 


ARF_720_1A: ABS/RBA Loans and Finance Leases (Standard)

 

Australian Business Number

Institution Name

Reporting Period

Scale Factor

Monthly

Reporting Consolidation

 

Domestic

 

 

1. Gross outstanding loans and finance leases - by counterparty, currency & residual maturity

 

Total gross of provisions

Total: of which: Denominated in FX (AUD equivalent)

Total: of which: Maturing in one year or less

Individual provisions

Collective provision

(1)

(2)

(3)

(4)

(5)

1.1. Total loans and finance leases

 

 

 

 

 

1.1.1. Residents

 

 

 

 

 

1.1.1.1. Households

 

 

 

 

 

1.1.1.1.1. Housing loans

 

 

 

 

 

1.1.1.1.1.1. Owner-occupied

 

 

 

 

 

1.1.1.1.1.2. Investment

 

 

 

 

 

1.1.1.1.2. Personal loans and finance leases

 

 

 

 

 

1.1.1.1.2.1. Credit cards

 

 

 

 

 

1.1.1.1.2.2. Finance leases

 

 

 

 

 

1.1.1.1.2.3. Margin loans

 

 

 

 

 

1.1.1.1.2.4. Fixed-term loans

 

 

 

 

 

1.1.1.1.2.5. Other revolving credit

 

 

 

 

 

1.1.1.2. Community service organisations

 

 

 

 

 

1.1.1.3. Non-financial businesses

 

 

 

 

 

1.1.1.3.1. Private non-financial investment funds

 

 

 

 

 

1.1.1.3.2. Other private non-financial corporations

 

 

 

 

 

1.1.1.3.3. Private unincorporated businesses

 

 

 

 

 

1.1.1.3.4. State, territory and local government non-financial corporations

 

 

 

 

 

1.1.1.3.5. Commonwealth Government non-financial corporations

 

 

 

 

 

1.1.1.4. General government

 

 

 

 

 

1.1.1.4.1. State, territory and local general government

 

 

 

 

 

1.1.1.4.2. Commonwealth general government

 

 

 

 

 

1.1.1.5. Financial institutions

 

 

 

 

 

1.1.1.5.1. RBA

 

 

 

 

 

1.1.1.5.2. ADIs

 

 

 

 

 

1.1.1.5.3. Registered financial corporations

 

 

 

 

 

1.1.1.5.4. Central borrowing authorities

 

 

 

 

 

1.1.1.5.5. Life insurance corporations

 

 

 

 

 

1.1.1.5.6. Other insurance corporations

 

 

 

 

 

1.1.1.5.7. Self-managed superannuation funds

 

 

 

 

 

1.1.1.5.8. Other superannuation funds

 

 

 

 

 

1.1.1.5.9. Financial auxiliaries

 

 

 

 

 

1.1.1.5.10. Securitisers

 

 

 

 

 

1.1.1.5.11. Money-market investment funds

 

 

 

 

 

1.1.1.5.12. Non-money-market financial investment funds

 

 

 

 

 

1.1.1.5.13. Financial institutions n.e.c.

 

 

 

 

 

1.1.2. Non-residents

 

 

 

 

 

 

2. Characteristics of household loans and finance leases

 

Owner-occupied housing

Investment housing

Total housing

Personal

(1)

(2)

(3)

(4)

2.1. Total loans and finance leases to resident households

 

 

 

 

2.1.1. By interest rate

 

 

 

 

2.1.1.1. Fixed interest rate

 

 

 

 

2.1.1.2. Variable interest rate

 

 

 

 

2.1.2. By security type

 

 

 

 

2.1.2.1. Secured

 

 

 

 

2.1.2.1.1. of which: Secured by residential property

 

 

 

 

2.1.2.1.1.1. of which: Revolving credit

 

 

 

 

2.1.2.2. Unsecured

 

 

 

 

2.1.3. By location

 

 

 

 

2.1.3.1. Property located in New South Wales

 

 

 

 

2.1.3.2. Property located in Victoria

 

 

 

 

2.1.3.3. Property located in Queensland

 

 

 

 

2.1.3.4. Property located in South Australia

 

 

 

 

2.1.3.5. Property located in Western Australia

 

 

 

 

2.1.3.6. Property located in Tasmania

 

 

 

 

2.1.3.7. Property located in Northern Territory

 

 

 

 

2.1.3.8. Property located in Australian Capital Territory

 

 

 

 

2.1.3.9. Property located in other Australian territories and overseas

 

 

 

 

 

3. Characteristics of business loan and finance leases

 

 

Non-financial businesses and community service organisations

Financial institutions

Total gross of provisions

Individual provisions

Total gross of provisions

Individual provisions

(1)

(2)

(3)

(4)

3.1. Total business loans and finance leases to residents

 

 

 

 

3.1.1. of which: Syndicated loans

 

 

 

 

3.1.1.1. of which: Denominated in FX (AUD equivalent)

 

 

 

 

3.1.2. of which: Trade finance

 

 

 

 

3.1.3. By product type

 

 

 

 

3.1.3.1. Credit cards

 

 

 

 

3.1.3.2. Finance leases

 

 

 

 

3.1.3.3. Margin loans

 

 

 

 

3.1.3.4. Fixed-term loans

 

 

 

 

3.1.3.5. Other revolving credit

 

 

 

 

3.1.4. By security type

 

 

 

 

3.1.4.1. Secured

 

 

 

 

3.1.4.1.1. of which: Secured by residential property

 

 

 

 

3.1.4.1.1.1. of which: Private unincorporated businesses

 

 

 

 

3.1.4.2. Unsecured

 

 

 

 

 

4. Outstanding principal balance of securitised loans and finance leases held on-balance sheet

 

Self-securitised

Other securitised

(1)

(2)

4.1. Outstanding principal balance of securitised loans and finance leases held on-balance sheet

 

 

4.1.1. Residents

 

 

4.1.1.1. Households

 

 

4.1.1.2. Other

 

 

4.1.2. Non-residents

 

 

 

5. Outstanding principal balance of securitised loans and finance leases held off-balance sheet

 

Total gross of provisions

(1)

5.1. Outstanding principal balance of securitised loans and finance leases held off-balance sheet

 

5.1.1. Residents

 

5.1.1.1. Households

 

5.1.1.1.1. Housing loans

 

5.1.1.1.1.1. Owner-occupied

 

5.1.1.1.1.1.1. Fixed interest rate

 

5.1.1.1.1.1.2. Variable interest rate

 

5.1.1.1.1.2. Investment

 

5.1.1.1.1.2.1. Fixed interest rate

 

5.1.1.1.1.2.2. Variable interest rate

 

5.1.1.1.2. Personal loans and finance leases

 

5.1.1.2. Community service organisations

 

5.1.1.3. Non-financial businesses

 

5.1.1.4. General government

 

5.1.1.5. Financial institutions

 

5.1.2. Non-residents

 

 

 

 

6. Loans and finance leases to residents - past due and impaired

 

>=30 to <90 days past due

>=90 days past due

Impaired

(1)

(2)

(3)

6.1. Households

 

 

 

6.1.1. Housing loans

 

 

 

6.1.1.1. Owner-occupied

 

 

 

6.1.1.2. Investment

 

 

 

6.1.2. Personal loans and finance leases

 

 

 

6.1.2.1. of which: Credit cards

 

 

 

6.1.2.2. of which: Secured by residential property

 

 

 

6.2. Non-financial businesses and community service organisations

 

 

 

6.2.1. of which: Credit cards

 

 

 

6.2.2. of which: Secured by residential property

 

 

 

6.2.3. of which: Commercial property lending

 

 

 

6.2.4. of which: Private non-financial corporations

 

 

 

6.2.5. of which: Private unincorporated businesses

 

 

 

6.3. Financial institutions

 

 

 


Reporting Form ARF 720.1A

ABS/RBA Loans and Finance Leases (Standard)

Instructions

These instructions assist completion of Reporting Form ARF 720.1A ABS/RBA Loans and Finance Leases (Standard) (ARF 720.1A). ARF 720.1A collects information relating to loans and finance leases.

Information reported in ARF 720.1A is required primarily for purposes of the ABS and the RBA. Items on ARF 720.1A are required for various purposes, including the compilation of Australia’s National Accounts and the calculation of the credit aggregates. Information reported in ARF 720.1A may also be used by APRA for prudential and publication purposes.

Reporting level

ARF 720.1A must be completed by each ADI to which this Reporting Standard applies under paragraphs 4 and 5.

Reporting basis and unit of measurement

These instructions specify the reporting basis and unit of measurement that applies to each item. 

Items on ARF 720.1A must be reported as at the end of the reporting period

For reporting purposes, unless specified otherwise, enter data as a positive number.

Counterparties

Exclude loans and finance leases to related parties (intra-group loans and finance leases). Detail on intra-group loans and finance leases is reported on Reporting Form ARF 720.3 ABS/RBA Intra-group Assets and Liabilities (ARF 720.3)

Exclude loans and finance leases to non-residents unless otherwise directed.  Note that this treatment differs from Reporting Form ARF 720.0A ABS/RBA Statement of Financial Position (Standard) (ARF 720.0A) where non-residents are not separately identified. 

Loans and finance leases

Exclude associated deferred tax assets in the amounts reported for collective provisions and individual provisions

Exclude loans and finance leases that have been written off.

Reporting by purpose

Classify finance at the lowest level at which it is able to be identified; the purpose that the funds will be used for determines where it is reported on this form. Where finance (identified at the lowest available level) is to be used for more than one purpose, classify that finance to its predominant purpose (based on the purpose for which the largest share of the funds will be used).

Values

Report all items on ARF 720.1A in accordance with the Australian Accounting Standards unless otherwise specified. Report credit outstanding for loans and finance leases gross of collective provisions and individual provisions. Note that this differs from the reporting of loans and finance leases under Australian Accounting Standards.  

Report monetary amounts on ARF 720.1A in Australian dollars or the Australian dollar equivalent of the foreign currency. Convert amounts denominated in foreign currency to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).

Report items on ARF 720.1A as whole dollars.

Standard Business Reporting (SBR)

The accounting type (i.e. credit or debit) applies to all monetary items and represents the natural accounting treatment of the item collected.

Specific instructions

Terms highlighted in bold italics are defined in ARS 701.0.

All derived fields in the form are shaded in grey and are explained in words as a mathematical expression in these instructions. 

Examples included under ‘Include’ and ‘Exclude’ must not be taken as an exhaustive list of items to be included or excluded.

1.         Gross outstanding loan and finance leases – by counterparty, currency and residual maturity

Item 1 collects information on the value of loans and finance leases by counterparty of the borrower, currency and residual maturity. 

Data for resident and non-resident borrowers are collected separately. Note that this treatment differs from ARF 720.0A, where loans and finance leases to non-residents are not separately identified. 

Only include loans and finance leases that are held on-balance sheet.

Column 1

Report the value of credit outstanding.   

SBR: submit column 1 with accounting type of debit (assets). 

Column 2

Of the amount reported in column 1, report the value of credit outstanding that is denominated in a foreign currency.

SBR: submit column 2 with accounting type of debit (assets). 

Column 3

Of the amount reported in column 1, report the value of credit outstanding that has a residual maturity of 12 months or less. 

SBR: submit column 3 with accounting type of debit (assets). 

Column 4

Report the value of individual provisions.

SBR: submit column 4 with accounting type of credit (liabilities). 

Column 5

Report the value of collective provisions. 

SBR: submit column 5 with accounting type of credit (liabilities). 

 

Item 1.1                      

Report for loans and finance leases.

Item 1.1 is a derived item.  Report the value of total loans and finance leases in item 1.1 as the sum of item 1.1.1 and item 1.1.2. 

For column 1, item 1.1 equals loans and finance leases – total gross of collective provisions and individual provisions reported in item 6, column 1 on ARF 720.0A

For column 4, item 1.1 equals loans and finance leases individual provisions reported in item 6, column 2 on ARF 720.0A

For column 5, item 1.1 equals loans and finance leases collective provisions reported in item 6, column 3 on ARF 720.0A

Item 1.1.1                

Report for loans and finance leases to residents 

Item 1.1.1 is a derived item.  Report the value of loans and finance leases in item 1.1.1 as the sum of item 1.1.1.1, item 1.1.1.2, item 1.1.1.3, item 1.1.1.4 and item 1.1.1.5.   

Item 1.1.1.1          

Report for loans and finance leases to resident households. 

Item 1.1.1.1 is a derived item.  Report the value of loans and finance leases in item 1.1.1.1 as the sum of item 1.1.1.1.1 and item 1.1.1.1.2.

Item 1.1.1.1.1    

Report for loans to resident households for the purpose of housing. 

For columns 1, 2, 3 and 4, item 1.1.1.1.1 is a derived item.  Report the value of loans in item 1.1.1.1.1 as the sum of item 1.1.1.1.1.1 and item 1.1.1.1.1.2.

Item 1.1.1.1.1.1                      

Report for loans to resident households for the purpose of owner-occupied housing. 

Item 1.1.1.1.1.2                      

Report for loans to resident households for the purpose of investment housing. 

Item 1.1.1.1.2    

Report for loans and finance leases to resident households for personal purposes. 

For columns 1, 2 and 4, item 1.1.1.1.2 is a derived item.  Report the value of loans and finance leases in item 1.1.1.1.2 as the sum of items 1.1.1.1.2.1 to 1.1.1.1.2.5 inclusive. 

Item 1.1.1.1.2.1                      

Report for credit cards to resident households for personal purposes.    

Item 1.1.1.1.2.2                      

Report for finance leases to resident households for personal purposes.    

Item 1.1.1.1.2.3                      

Report for margin loans to resident households for personal purposes.    

Item 1.1.1.1.2.4                      

Report for fixed-term loans, other than margin loans, to resident households for personal purposes.    

Item 1.1.1.1.2.5                      

Report for revolving credit facilities, other than credit cards and margin loans, to resident households for personal purposes.  

Item 1.1.1.2          

Report for loans and finance leases to resident community service organisations. 

Item 1.1.1.3          

Report for loans and finance leases to resident non-financial businesses. 

For columns 1, 2, 3 and 4, item 1.1.1.3 is a derived item.  Report the value of loans and finance leases in item 1.1.1.3 as the sum of items 1.1.1.3.1 to 1.1.1.3.5 inclusive. 

Item 1.1.1.3.1    

Report for loans and finance leases to resident private non-financial investment funds. 

Item 1.1.1.3.2    

Report for loans and finance leases to resident other private non-financial corporations. 

Item 1.1.1.3.3    

Report for loans and finance leases to resident private unincorporated businesses. 

Item 1.1.1.3.4    

Report for loans and finance leases to resident state, territory and local government non-financial corporations. 

Item 1.1.1.3.5    

Report for loans and finance leases to Commonwealth Government non-financial corporations. 

Item 1.1.1.4          

Report for loans and finance leases to resident general government. 

For columns 1, 2, 3 and 4, item 1.1.1.4 is a derived item.  Report the value of loans and finance leases in item 1.1.1.4 as the sum of item 1.1.1.4.1 and item 1.1.1.4.2. 

Item 1.1.1.4.1    

Report for loans and finance leases to resident state, territory and local general government. 

Item 1.1.1.4.2    

Report for loans and finance leases to Commonwealth general government. 

Item 1.1.1.5          

Report for loans and finance leases to resident financial institutions

For columns 1, 2, 3 and 4, item 1.1.1.5 is a derived item.  Report the value of loans and finance leases in item 1.1.1.5 as the sum of items 1.1.1.5.1 to 1.1.1.5.13 inclusive. 

Item 1.1.1.5.1    

Report for loans and finance leases to the RBA. 

Item 1.1.1.5.2    

Report for loans and finance leases to resident ADIs. 

Item 1.1.1.5.3    

Report for loans and finance leases to resident registered financial corporations.  

Item 1.1.1.5.4    

Report for loans and finance leases to resident central borrowing authorities. 

Item 1.1.1.5.5    

Report for loans and finance leases to resident life insurance corporations. 

Item 1.1.1.5.6    

Report for loans and finance leases to resident other insurance corporations. 

Item 1.1.1.5.7    

Report for loans and finance leases to resident self-managed superannuation funds.  

Item 1.1.1.5.8    

Report for loans and finance leases to resident other superannuation funds. 

Item 1.1.1.5.9    

Report for loans and finance leases to resident financial auxiliaries. 

Item 1.1.1.5.10                        

Report for loans and finance leases to resident securitisers. 

Item 1.1.1.5.11                        

Report for loans and finance leases to resident money-market investment funds. 

Item 1.1.1.5.12                        

Report for loans and finance leases to resident non-money-market financial investment funds. 

Item 1.1.1.5.13                        

Report for loans and finance leases to resident financial institutions n.e.c. 

Item 1.1.2                

Report for loans and finance leases to non-residents. 

2.         Characteristics of household loans and finance leases

Item 2 collects information on the characteristics of loans and finance leases to resident households.      

Exclude loans and finance leases to non-residents. Note that this treatment differs from ARF 720.0A, where loans and finance leases to non-residents are included.    

Only include loans and finance leases that are held on-balance sheet. 

SBR: submit item 2 with accounting type of debit (assets). 

Column 1

Report the value of credit outstanding for the purpose of owner-occupied housing. 

Column 2

Report the value of credit outstanding for the purpose of investment housing. 

Column 3

Report the value of credit outstanding for the purpose of housing (both owner-occupied and investment). 

For items 2.1.1 and 2.1.2 inclusive, column 3 is a derived column.  Report the value of credit outstanding for the purpose of housing in column 3 as the sum of column 1 and column 2. 

Column 4

Report the value of credit outstanding for personal purposes. 

 

 

Report loans and finance leases to resident households. 

Item 2.1 is a derived item.  Report the value of loans and finance leases in item 2.1 as the sum of item 2.1.1.1 and item 2.1.1.2. 

The value of item 2.1 also equals the sum of item 2.1.2.1 and item 2.1.2.2. 

The value of item 2.1 also equals the sum of items 2.1.3.1 to 2.1.3.9 inclusive.  

For column 1, the value of credit outstanding for owner-occupied housing loans reported in item 2.1 equals the value reported in item 1.1.1.1.1.1 (column 1).

For column 2, the value of credit outstanding for investment housing loans reported in item 2.1 equals the value reported in item 1.1.1.1.1.2 (column 1).

For column 3, the value of credit outstanding for housing loans reported in item 2.1 equals the value reported in item 1.1.1.1.1 (column 1).

For column 4, the value of credit outstanding for loans and finance leases for personal purposes reported in item 2.1 equals the value reported in item 1.1.1.1.2 (column 1). 

Item 2.1.1                

Report loans and finance leases to resident households by interest rate type in items 2.1.1.1 and 2.1.1.2. 

Item 2.1.1.1          

Report loans and finance leases to resident households that have a fixed interest rate. 

Item 2.1.1.2          

Report loans and finance leases to resident households that have a variable interest rate

Item 2.1.2                

Report loans and finance leases to resident households by security type in items 2.1.2.1 and 2.1.2.2. 

Item 2.1.2.1          

Report loans and finance leases to resident households that are secured (regardless of what type of asset the loan or finance lease is secured against).

Item 2.1.2.1.1    

Of the amount reported in item 2.1.2.1, report the value of credit outstanding that is secured against residential property. 

Item 2.1.2.1.1.1                      

Of the amount reported in item 2.1.2.1.1, report the value of credit outstanding that is revolving credit. 

Item 2.1.2.2          

Report loans and finance leases to resident households that are unsecured.

Item 2.1.3                

Report loans to resident households by the location of the residential property that the funds are used for in items 2.1.3.1 to 2.1.3.9. 

Item 2.1.3.1          

Report loans to resident households where the funds are used for residential property located in New South Wales. 

Item 2.1.3.2          

Report loans to resident households where the funds are used for residential property located in Victoria. 

Item 2.1.3.3          

Report loans to resident households where the funds are used for residential property located in Queensland. 

Item 2.1.3.4          

Report loans to resident households where the funds are used for residential property located in South Australia. 

Item 2.1.3.5          

Report loans to resident households where the funds are used for residential property located in Western Australia. 

Item 2.1.3.6          

Report loans to resident households where the funds are used for residential property located in Tasmania. 

Item 2.1.3.7          

Report loans to resident households where the funds are used for residential property located in the Northern Territory. 

Item 2.1.3.8          

Report loans to resident households where the funds are used for residential property located in the Australian Capital Territory. 

Item 2.1.3.9          

Report loans to resident households where the funds are used for residential property located in any other areas other than those reported in items 2.1.3.1 to 2.1.3.8. 

Include:

·                residential property located in other Australian territories, such as Jervis Bay Territory, Territory of Christmas Island and Territory of Cocos (Keeling) Islands; and

·                residential property located overseas. 

3.         Characteristics of business loans and finance leases

Item 3 collects information on the characteristics of loans and finance leases to resident private and public sector businesses. 

Exclude loans and finance leases to non-residents. Note that this treatment differs from ARF 720.0A, where loans and finance leases to non-residents are included. 

Only include loans and finance leases that are held on-balance sheet. 

Column 1

Report the value of credit outstanding to resident non-financial businesses and resident community service organisations.

SBR: submit column 1 with accounting type of debit (assets). 

Column 2

Report the value of individual provisions applied to finance for resident non-financial businesses and resident community service organisations.

SBR: submit column 2 with accounting type of credit (liabilities). 

Column 3

Report the value of credit outstanding to resident financial institutions

SBR: submit column 3 with accounting type of debit (assets). 

Column 4

Report the value of individual provisions applied to finance for resident financial institutions.

SBR: submit column 4 with accounting type of credit (liabilities). 

 

Item 3.1                      

Report for loans and finance leases for business purposes. 

Item 3.1 is a derived item.  Report the value for loans and finance leases in item 3.1 as the sum of items 3.1.3.1 to 3.1.3.5 inclusive. 

For column 1, the value of credit outstanding for loans and finance leases to resident non-financial businesses and resident community service organisations reported in item 3.1 equals the sum of item 1.1.1.2 (column 1) and item 1.1.1.3 (column 1).

For column 2, the value of individual provisions applied to loans and finance leases to resident non-financial businesses and resident community service organisations reported in item 3.1 equals the sum of item 1.1.1.2 (column 4) and item 1.1.1.3 (column 4).

For column 3, the value of credit outstanding for loans and finance leases to resident financial institutions reported in item 3.1 must be equal to the value reported in item 1.1.1.5 (column 1).

For column 4, the value of individual provisions applied to loans and finance leases to resident financial institutions reported in item 3.1 must be equal to the value reported in item 1.1.1.5 (column 4). 

Item 3.1.1                

Of the amount reported in item 3.1, report the value that is syndicated loans.  

Item 3.1.1.1          

Of the amount reported in item 3.1.1, report the value that is denominated in a foreign currency.

Item 3.1.2                

Of the amount reported in item 3.1, report the value that is trade finance. 

Item 3.1.3                

Report for loans and finance leases by product type in items 3.1.3.1 to 3.1.3.5. 

Item 3.1.3.1          

Report for credit cards

Item 3.1.3.2          

Report for finance leases. 

Item 3.1.3.3          

Report for margin loans. 

Item 3.1.3.4          

Report for fixed-term loans. 

Item 3.1.3.5          

Report for revolving credit facilities other than credit cards and margin loans. 

Item 3.1.4                

Report for loans and finance leases by security type in items 3.1.4.1 and 3.1.4.2. 

Item 3.1.4.1          

Report for loans and finance leases that are secured (regardless of what type of asset is used as security for the loan or finance lease). 

Item 3.1.4.1.1    

Of the amount reported in item 3.1.4.1, report the value that is secured against residential property. 

Item 3.1.4.1.1.1                      

Of the amount reported in item 3.1.4.1.1, report the value that is to private unincorporated businesses. 

Item 3.1.4.2          

Report for loans and finance leases that are unsecured. 

4.         Outstanding principal balance of securitised loans and finance leases held on-balance sheet

Item 4 collects information on the value of self-securitised and other on-balance sheet securitised loans and finance leases

Data for resident and non-resident borrowers are collected separately. Note that this treatment differs from ARF 720.0A, where loans and finance leases to non-residents are not separately identified. 

Only include loans and finance leases that are held on-balance sheet. 

SBR: submit item 4 with accounting type of debit (assets). 

Column 1

Report the value of credit outstanding for self-securitised loans and finance leases

Column 2

Report the value of credit outstanding for on-balance sheet securitised loans and finance leases other than self-securitised loans and finance leases reported in column 1. 

 

Item 4.1                      

Report loans and finance leases. 

Item 4.1 is a derived item.  Report the value of loans and finance leases in item 4.1 as the sum of item 4.1.1 and item 4.1.2. 

Item 4.1.1                

Report loans and finance leases to residents. 

Item 4.1.1.1          

Report loans and finance leases to resident households. 

Item 4.1.1.2          

Report loans and finance leases to resident counterparties other than households. 

Item 4.1.1.2 is a derived item.  Report the value of loans and finance leases in item 4.1.1.2 as item 4.1.1 less item 4.1.1.1. 

Item 4.1.2                

Report loans and finance leases to non-residents. 

5.         Outstanding principal balance of securitised loans and finance leases held off-balance sheet

Item 5 collects information on the value of off-balance sheet securitised loans and finance leases.  

Data for resident and non-resident borrowers are collected separately. Note that this treatment differs from ARF 720.0A where loans and finance leases to non-residents are not separately identified. 

Note that the loans and finance leases reported in item 5 are outside of the domestic books consolidation, and will not be reported on the ARF 720.0A. 

SBR: submit item 5 with accounting type of debit (assets). 

Column 1

Report the value of credit outstanding. 

 

Item 5.1                      

Report off-balance sheet securitised loans and finance leases. 

Item 5.1 is a derived item.  Report the value of loans and finance leases in item 5.1 as the sum of item 5.1.1 and item 5.1.2. 

Item 5.1.1                

Report off-balance sheet securitised loans and finance leases to residents. 

Item 5.1.1 is a derived item.  Report the value of loans and finance leases in item 5.1.1 as the sum of item 5.1.1.1 and items 5.1.1.2 to item 5.1.1.5 inclusive. 

Item 5.1.1.1          

Report off-balance sheet securitised loans and finance leases to resident households. 

Item 5.1.1.1 is a derived item.  Report the value of loans and finance leases in item 5.1.1.1 as the sum of item 5.1.1.1.1 and item 5.1.1.1.2. 

Item 5.1.1.1.1    

Report off-balance sheet securitised loans to resident households for the purpose of housing. 

Item 5.1.1.1.1 is a derived item.  Report the value of loans in item 5.1.1.1.1 as the sum of item 5.1.1.1.1.1 and item 5.1.1.1.1.2. 

Item 5.1.1.1.1.1                      

Report off-balance sheet securitised loans to resident households for the purpose of owner-occupied housing.  

Item 5.1.1.1.1.1 is a derived item.  Report the value of loans and finance leases in item 5.1.1.1.1.1 as the sum of item 5.1.1.1.1.1.1 and item 5.1.1.1.1.1.2. 

Item 5.1.1.1.1.1.1.              

Report off-balance sheet securitised loans to resident households for the purposes of owner-occupied housing with a fixed interest rate

Item 5.1.1.1.1.1.2.              

Report off-balance sheet securitised loans to resident households for the purposes of owner-occupied housing with a variable interest rate.  

Item 5.1.1.1.1.2                      

Report off-balance sheet securitised loans to resident households for the purposes of investment housing. 

Item 5.1.1.1.1.2 is a derived item. Report the value of loans in item 5.1.1.1.1.2 as the sum of item 5.1.1.1.1.2.1 and item 5.1.1.1.1.2.2. 

Item 5.1.1.1.1.2.1.              

Report off-balance sheet securitised loans to resident households for the purposes of investment housing with a fixed interest rate. 

Item 5.1.1.1.1.2.2.              

Report off-balance sheet securitised loans to resident households for the purposes of investment housing with a variable interest rate. 

Item 5.1.1.1.2    

Report off-balance sheet securitised loans and finance leases to resident households for personal purposes. 

Item 5.1.1.2          

Report off-balance sheet securitised loans and finance leases to resident community service organisations. 

Item 5.1.1.3          

Report off-balance sheet securitised loans and finance leases to resident non-financial businesses.  

Item 5.1.1.4          

Report off-balance sheet securitised loans and finance leases to resident general government. 

Item 5.1.1.5          

Report off-balance sheet securitised loans and finance leases to resident financial institutions. 

Item 5.1.2                

Report off-balance sheet securitised loans and finance leases to non-residents. 

6.         Loans and finance leases to residents – past due and impaired

Item 6 collects information on the value of loans and finance leases that are past due or impaired.   

Exclude loans and finance leases to non-residents. Note that this treatment differs from ARF 720.0A, where loans and finance leases to non-residents are included. 

Only include loans and finance leases that are held on-balance sheet. 

SBR: submit item 6 with accounting type of debit (assets). 

Column 1

Report the value of credit outstanding that is greater than or equal to 30 days past due and less than 90 days past due

Column 2

Report the value of credit outstanding that is greater than or equal to 90 days past due but not impaired

Column 3

Report the value of credit outstanding that is impaired

 

Item 6.1                      

Report loans and finance leases to resident households. 

Item 6.1 is a derived item.  Report the value of loans and finance leases in item 6.1 as the sum of item 6.1.1 and item 6.1.2. 

Report loans to resident households for the purpose of housing. 

Item 6.1.1 is a derived item.  Report the value of loans in item 6.1.1 as the sum of item 6.1.1.1 and item 6.1.1.2. 

Report loans to resident households for the purpose of owner-occupied housing.  

Report loans to resident households for the purpose of investment housing.

Report loans and finance leases to resident households for personal purposes. 

Of the amount reported in item 6.1.2, report the value that is credit cards.

Of the amount reported in item 6.1.2, report the value that is secured by residential property. 

Report loans and finance leases to resident non-financial businesses and resident community service organisations. 

Of the amount reported in item 6.2, report the value that is credit cards. 

Of the amount reported in item 6.2, report the value that is secured by residential property. 

Of the amount reported in item 6.2, report the value that is commercial property lending. 

Of the amount reported in item 6.2, report the value that is to resident private non-financial corporations. 

Of the amount reported in item 6.2, report the value that is to resident private unincorporated businesses.  

Report loans and finance leases to resident financial institutions.  

 


ARF_720_1B: ABS/RBA Loans and Finance Leases (Reduced)

 

Australian Business Number

Institution Name

Reporting Period

Scale Factor

Monthly

Reporting Consolidation

 

Domestic

 

 

1. Gross outstanding loans and finance leases - by counterparty

 

Total gross of provisions

Individual provisions

(1)

(2)

1.1. Total loans and finance leases

 

 

1.1.1. Residents

 

 

1.1.1.1. Households

 

 

1.1.1.1.1.   Housing loans

 

 

1.1.1.1.1.1.         Owner-occupied

 

 

1.1.1.1.1.2.         Investment

 

 

1.1.1.1.2.   Personal loans and finance leases

 

 

1.1.1.1.2.1.         Credit cards

 

 

1.1.1.1.2.2.         Finance leases

 

 

1.1.1.1.2.3.         Margin loans

 

 

1.1.1.1.2.4.         Fixed-term loans

 

 

1.1.1.1.2.5.         Other revolving credit

 

 

1.1.1.2. Community service organisations

 

 

1.1.1.3. Non-financial businesses

 

 

1.1.1.3.1.   Private non-financial investment funds

 

 

1.1.1.3.2.   Other private non-financial corporations

 

 

1.1.1.3.3.   Private unincorporated businesses

 

 

1.1.1.3.4.   State, territory and local government non-financial corporations

 

 

1.1.1.3.5.   Commonwealth Government non-financial corporations

 

 

1.1.1.4. General government

 

 

1.1.1.4.1.   State, territory and local general government

 

 

1.1.1.4.2.   Commonwealth general government

 

 

1.1.1.5. Financial institutions

 

 

1.1.1.5.1.   RBA

 

 

1.1.1.5.2.   ADIs

 

 

1.1.1.5.3.   Registered financial corporations

 

 

1.1.1.5.4.   Central borrowing authorities

 

 

1.1.1.5.5.   Life insurance corporations

 

 

1.1.1.5.6.   Other insurance corporations

 

 

1.1.1.5.7.   Self-managed superannuation funds

 

 

1.1.1.5.8.   Other superannuation funds

 

 

1.1.1.5.9.   Financial auxiliaries

 

 

1.1.1.5.10.                Securitisers

 

 

1.1.1.5.11.                Money-market investment funds

 

 

1.1.1.5.12.                Non-money-market financial investment funds

 

 

1.1.1.5.13.                Financial institutions n.e.c.

 

 

1.1.2. Non-residents

 

 


 

2. Characteristics of household loans and finance leases

 

Owner-occupied housing

Investment housing

Total housing

Personal

(1)

(2)

(3)

(4)

2.1. Total loans and finance leases to resident households

 

 

 

 

2.1.1. By interest rate

 

 

 

 

2.1.1.1. Fixed interest rate

 

 

 

 

2.1.1.2. Variable interest rate

 

 

 

 

2.1.2. By security type

 

 

 

 

2.1.2.1. Secured

 

 

 

 

2.1.2.1.1.   of which: Secured by residential property

 

 

 

 

2.1.2.1.1.1.         of which: Revolving credit

 

 

 

 

2.1.2.2. Unsecured

 

 

 

 

2.1.3. By location

 

 

 

 

2.1.3.1. Property located in New South Wales

 

 

 

 

2.1.3.2. Property located in Victoria

 

 

 

 

2.1.3.3. Property located in Queensland

 

 

 

 

2.1.3.4. Property located in South Australia

 

 

 

 

2.1.3.5. Property located in Western Australia

 

 

 

 

2.1.3.6. Property located in Tasmania

 

 

 

 

2.1.3.7. Property located in Northern Territory

 

 

 

 

2.1.3.8. Property located in Australian Capital Territory

 

 

 

 

2.1.3.9. Property located in other Australian territories and overseas

 

 

 

 


 

3. Characteristics of business loans and finance leases

Total gross of provisions

(1)

3.1. Total loans and finance leases to resident private and public sector businesses

 

3.1.1. of which: Margin loans

 

 

4.  Outstanding principal balance of securitised loans and finance leases held off-balance sheet

Total gross of provisions

(1)

4.1. Outstanding principal balance of securitised loans and finance leases held off-balance sheet

 

4.1.1. Residents

 

4.1.1.1. Households

 

4.1.1.1.1.   Housing loans

 

4.1.1.1.1.1.         Owner-occupied

 

4.1.1.1.1.1.1.               Fixed interest rate

 

4.1.1.1.1.1.2.               Variable interest rate

 

4.1.1.1.1.2.         Investment

 

4.1.1.1.1.2.1.               Fixed interest rate

 

4.1.1.1.1.2.2.               Variable interest rate

 

4.1.1.1.2.   Personal loans and finance leases

 

4.1.1.2. Community service organisations

 

4.1.1.3. Non-financial businesses

 

4.1.1.4. General government

 

4.1.1.5. Financial institutions

 

4.1.2. Non-residents

 

 


Reporting Form ARF 720.1B

ABS/RBA Loans and Finance Leases (Reduced)

Instructions

These instructions assist completion of Reporting Form ARF 720.1B ABS/RBA Loans and Finance Leases (Reduced) (ARF 720.1B). ARF 720.1B collects information relating to loans and finance leases.

Information reported in ARF 720.1B is required primarily for purposes of the ABS and the RBA. Items on ARF 720.1B are required for various purposes, including the compilation of Australia’s National Accounts and the calculation of the credit aggregates. Information reported in ARF 720.1B may also be used by APRA for prudential and publication purposes.

Reporting level

ARF 720.1B must be completed for each ADI and RFC to which this Reporting Standard applies under paragraphs 4 or 5.

Reporting basis and unit of measurement

These instructions specify the reporting basis and unit of measurement that applies to each item. 

Items on ARF 720.1B must be reported as at the end of the reporting period

For reporting purposes, unless specified otherwise, enter data as a positive number.

Counterparties

Exclude loans and finance leases to related parties (intra-group loans and finance leases). Detail on intra-group loans and finance leases is reported on Reporting Form ARF 720.3 ABS/RBA Intra-group Assets and Liabilities (ARF 720.3)

Exclude loans and finance leases to non-residents unless otherwise directed.  Note that this treatment differs from Reporting Form ARF 720.0A/B ABS/RBA Statement of Financial Position (Standard)/(Reduced) (ARF 720.0A/B) where non-residents are not separately identified. 

Loans and finance leases

Exclude associated deferred tax assets in the amounts reported for collective provisions and individual provisions

Reporting by purpose

Classify finance at the lowest level at which it is able to be identified; the purpose that the funds will be used for determines where it is reported on this form. Where finance (identified at the lowest available level) is to be used for more than one purpose, classify that finance to its predominant purpose (based on the purpose for which the largest share of the funds will be used).

Values

Report all items on ARF 720.1B in accordance with the Australian Accounting Standards unless otherwise specified. Report credit outstanding for loans and finance leases gross of collective provisions and individual provisions. Note that this differs from the reporting of loans and finance leases under Australian Accounting Standards. 

Report monetary amounts on ARF 720.1B in Australian dollars or the Australian dollar equivalent of the foreign currency.  Convert amounts denominated in foreign currency to AUD in accordance with AASB 121.

Report items on ARF 720.1B as whole dollars. 

Standard Business Reporting (SBR)

The accounting type (i.e. credit or debit) applies to all monetary items and represents the natural accounting treatment of the item collected.

Specific instructions

Terms highlighted in bold italics are defined in Reporting Standard ARS 701.0.

All derived fields in the form are shaded in grey and are explained in words as a mathematical expression in these instructions. 

Examples included under ‘Include’ and ‘Exclude’ must not be taken as an exhaustive list of items to be included or excluded. 

1.         Gross outstanding loans and finance leases – by counterparty

Item 1 collects information on the value of loans and finance leases by currency.    

Data for resident and non-resident borrowers are collected separately. Note that this treatment differs from ARF 720.0A/B, where loans and finance leases to non-residents are not separately identified. 

Only include loans and finance leases that are held on-balance sheet.

Column 1

Report the value of credit outstanding

SBR: submit column 1 with accounting type of debit (assets). 

Column 2

Report the value of individual provisions.

SBR: submit column 2 with accounting type of credit (liabilities). 

 

Item 1.1                      

Report for loans and finance leases.

Item 1.1 is a derived item.  Report the value of total loans and finance leases in item 1.1 as the sum of item 1.1.1 and item 1.1.2. 

For column 1, item 1.1 is equal to loans and finance leases – total gross of collective provisions and individual provisions reported in item 6, column 1 on ARF 720.0A/B

For column 2, item 1.1 is equal to loans and finance leases individual provisions reported in item 6, column 2 on ARF 720.0A/B.  

Item 1.1.1                

Report for loans and finance leases to residents 

Item 1.1.1 is a derived item.  Report the value of loans and finance leases in item 1.1.1 as the sum of item 1.1.1.1, item 1.1.1.2, item 1.1.1.3, item 1.1.1.4 and item 1.1.1.5. 

Item 1.1.1.1          

Report for loans and finance leases to resident households. 

Item 1.1.1.1 is a derived item.  Report the value of loans and finance leases in item 1.1.1.1 as the sum of item 1.1.1.1.1 and item 1.1.1.1.2.

Item 1.1.1.1.1    

Report for loans to resident households for the purpose of housing. 

Item 1.1.1.1.1 is a derived item. Report the value of loans in item 1.1.1.1.1 as the sum of item 1.1.1.1.1.1 and item 1.1.1.1.1.2.

Item 1.1.1.1.1.1                      

Report for loans to resident households for the purpose of owner-occupied housing. 

Item 1.1.1.1.1.2                      

Report for loans to resident households for the purpose of investment housing. 

Item 1.1.1.1.2    

Report for loans and finance leases to resident households for personal purposes. 

Item 1.1.1.1.2 is a derived item.  Report the value of loans and finance leases in item 1.1.1.1.2 as the sum of items 1.1.1.1.2.1 to 1.1.1.1.2.5 inclusive. 

Item 1.1.1.1.2.1                      

Report for credit cards to resident households for personal purposes.    

Item 1.1.1.1.2.2                      

Report for finance leases to resident households for personal purposes.    

Item 1.1.1.1.2.3                      

Report for margin loans to resident households for personal purposes.    

Item 1.1.1.1.2.4                      

Report for fixed-term loans, other than margin loans, to resident households for personal purposes.    

Item 1.1.1.1.2.5                      

Report for revolving credit facilities, other than credit cards and margin loans, to resident households for personal purposes.  

Item 1.1.1.2          

Report for loans and finance leases to resident community service organisations. 

Item 1.1.1.3          

Report for loans and finance leases to resident non-financial businesses. 

Item 1.1.1.3 is a derived item.  Report the value of loans and finance leases in item 1.1.1.3 as the sum of items 1.1.1.3.1 to 1.1.1.3.5 inclusive. 

Item 1.1.1.3.1    

Report for loans and finance leases to resident private non-financial investment funds. 

Item 1.1.1.3.2    

Report for loans and finance leases to resident other private non-financial corporations. 

Item 1.1.1.3.3    

Report for loans and finance leases to resident private unincorporated businesses. 

Item 1.1.1.3.4    

Report for loans and finance leases to resident state, territory and local government non-financial corporations. 

Item 1.1.1.3.5    

Report for loans and finance leases to resident Commonwealth Government non-financial corporations.  

Item 1.1.1.4          

Report for loans and finance leases to resident general government.  

Item 1.1.1.4 is a derived item.  Report the value of loans and finance leases in item 1.1.1.4 as the sum of item 1.1.1.4.1 and item 1.1.1.4.2. 

Item 1.1.1.4.1    

Report for loans and finance leases to resident state, territory and local general government. 

Item 1.1.1.4.2    

Report for loans and finance leases to Commonwealth general government. 

Item 1.1.1.5          

Report for loans and finance leases to resident financial institutions. 

Item 1.1.1.5 is a derived item.  Report the value of loans and finance leases in item 1.1.1.5 as the sum of items 1.1.1.5.1 to 1.1.1.5.13 inclusive. 

Item 1.1.1.5.1    

Report for loans and finance leases to the RBA. 

Item 1.1.1.5.2    

Report for loans and finance leases to resident ADIs. 

Item 1.1.1.5.3    

Report for loans and finance leases to resident registered financial corporations.  

Item 1.1.1.5.4    

Report for loans and finance leases to resident central borrowing authorities. 

Item 1.1.1.5.5    

Report for loans and finance leases to resident life insurance corporations. 

Item 1.1.1.5.6    

Report for loans and finance leases to resident other insurance corporations

Item 1.1.1.5.7    

Report for loans and finance leases to resident self-managed superannuation funds.  

Item 1.1.1.5.8    

Report for loans and finance leases to resident other superannuation funds.  

Item 1.1.1.5.9    

Report for loans and finance leases to resident financial auxiliaries.  

Item 1.1.1.5.10                        

Report for loans and finance leases to resident securitisers. 

Item 1.1.1.5.11                        

Report for loans and finance leases to resident money-market investment funds. 

Item 1.1.1.5.12                        

Report for loans and finance leases to resident non-money-market financial investment funds. 

Item 1.1.1.5.13                        

Report for loans and finance leases to resident financial institutions n.e.c. 

Item 1.1.2                

Report for loans and finance leases to non-residents. 

2.         Characteristics of household loans and finance leases

Item 2 collects information on the characteristics of loans and finance leases to resident households.      

Exclude loans and finance leases to non-residents. Note that this treatment differs from ARF 720.0A/B, where loans and finance leases to non-residents are included. 

Only include loans and finance leases that are held on-balance sheet.

SBR: submit item 2 with accounting type of debit (assets). 

Column 1

Report the value of credit outstanding for the purpose of owner-occupied housing. 

Column 2

Report the value of credit outstanding for the purpose of investment housing. 

Column 3

Report the value of credit outstanding for the purpose of housing (both owner-occupied and investment). 

For items 2.1.1 and 2.1.2 inclusive, column 3 is a derived column.  Report the value of credit outstanding for the purpose of housing in column 3 as the sum of column 1 and column 2. 

Column 4

Report the value of credit outstanding for personal purposes. 

 

Item 2.1                      

Report loans and finance leases to resident households. 

Item 2.1 is a derived item.  Report the value of loans and finance leases in item 2.1 as the sum of item 2.1.1.1 and item 2.1.1.2. 

Item 2.1 equals the sum of item 2.1.2.1 and item 2.1.2.2. 

Item 2.1 also equals the sum of items 2.1.3.1 to 2.1.3.9 inclusive.  

For column 1, the value of credit outstanding for owner-occupied housing loans reported in item 2.1 equals the value reported in item 1.1.1.1.1.1 (column 1).

For column 2, the value of credit outstanding for investment housing loans reported in item 2.1 equals the value reported in item 1.1.1.1.1.2 (column 1).

For column 3, the value of credit outstanding for housing loans reported in item 2.1 equals the value reported in item 1.1.1.1.1 (column 1).

For column 4, the value of credit outstanding for loans and finance leases for personal purposes reported in item 2.1 equals the value reported in item 1.1.1.1.2 (column 1). 

Item 2.1.1                

Report loans and finance leases to resident households by interest rate type in items 2.1.1.1 and 2.1.1.2. 

Item 2.1.1.1          

Report loans and finance leases to resident households that have a fixed interest rate.

Item 2.1.1.2          

Report loans and finance leases to resident households that have a variable interest rate. 

Item 2.1.2                

Report loans and finance leases to resident households by security type in items 2.1.2.1 and 2.1.2.2. 

Item 2.1.2.1          

Report loans and finance leases to resident households that are secured (regardless of what type of asset the loan or finance lease is secured against).

Item 2.1.2.1.1    

Of the amount reported in item 2.1.2.1, report the value that is secured against residential property. 

Item 2.1.2.1.1.1                      

Of the amount reported in item 2.1.2.1.1, report the value that is revolving credit. 

Item 2.1.2.2          

Report loans and finance leases to resident households that are unsecured.

Item 2.1.3                

Report loans to resident households by the location of the residential property that the funds are used for in items 2.1.3.1 to 2.1.3.9. 

Item 2.1.3.1          

Report loans to resident households where the funds are used for residential property located in New South Wales. 

Item 2.1.3.2          

Report loans to resident households where the funds are used for residential property located in Victoria. 

Item 2.1.3.3          

Report loans to resident households where the funds are used for residential property located in Queensland. 

Item 2.1.3.4          

Report loans to resident households where the funds are used for residential property located in South Australia. 

Item 2.1.3.5          

Report loans to resident households where the funds are used for residential property located in Western Australia. 

Item 2.1.3.6          

Report loans to resident households where the funds are used for residential property located in Tasmania. 

Item 2.1.3.7          

Report loans to resident households where the funds are used for residential property located in Northern Territory. 

Item 2.1.3.8          

Report loans to resident households where the funds are used for residential property located in Australian Capital Territory. 

Item 2.1.3.9          

Report loans to resident households where the funds are used for residential property located in any other areas other than those reported in items 2.1.3.1 to 2.1.3.8. 

Include:

·                residential property located in other Australian territories, such as Jervis Bay Territory, Territory of Christmas Island and Territory of Cocos (Keeling) Islands; and

·                residential property overseas. 

3.         Characteristics of business loans and finance leases

Item 3 collects information on the value of the loans and finance leases to resident private and public sector businesses.   

Exclude loans and finance leases to non-residents. Note that this treatment differs from ARF 720.0A/B where loans and finance leases to non-residents are included. 

Only include loans and finance leases that are held on-balance sheet.

SBR: submit item 3 with accounting type of debit (assets). 

Column 1

Report the value of credit outstanding

 

Item 3.1                      

Report loans and finance leases to resident private and public sector businesses. 

Item 3.1 is a derived item.  Report the value of loans and finance leases in item 3.1 as the sum of item 1.1.1.2, item 1.1.1.3 and item 1.1.1.5. 

Item 3.1.1                

Of the amount reported in item 3.1, report the value that is margin loans. 

4.         Outstanding principal balance of securitised loans and finance leases held off-balance sheet

Item 4 collects information on the value of off-balance sheet securitised loans and finance leases.           

Data for resident and non-resident borrowers are collected separately. Note that this treatment differs from ARF 720.0A/B where loans and finance leases to non-residents are not separately identified. 

Note that the loans and finance leases reported in item 4 are outside of the domestic books consolidation, and will not be reported on the ARF 720.0A/B. 

SBR: submit item 4 with accounting type of debit (assets). 

Column 1

Report the value of outstanding credit. 

 

Item 4.1                      

Report off-balance sheet securitised loans and finance leases. 

Item 4.1 is a derived item.  Report the value of loans and finance leases in item 4.1 as the sum of item 4.1.1 and item 4.1.2. 

Item 4.1.1                

Report off-balance sheet securitised loans and finance leases to residents. 

Item 4.1.1 is a derived item.  Report the value of off-balance sheet securitised loans and finance leases to residents in item 4.1.1 as the sum of item 4.1.1.1 and items 4.1.1.2 to 4.1.1.5 inclusive. 

Item 4.1.1.1          

Report off-balance sheet securitised loans and finance leases to resident households. 

Item 4.1.1.1 is a derived item.  Report the value of loans and finance leases in item 4.1.1.1 as the sum of item 4.1.1.1.1 and item 4.1.1.1.2. 

Item 4.1.1.1.1    

Report off-balance sheet securitised loans to resident households for the purpose of housing. 

Item 4.1.1.1.1 is a derived item.  Report the value of loans in item 4.1.1.1.1 as the sum of item 4.1.1.1.1.1 and item 4.1.1.1.1.2. 

Item 4.1.1.1.1.1                      

Report off-balance sheet securitised loans to resident households for the purpose of owner-occupied housing. 

Item 4.1.1.1.1.1 is a derived item.  Report the value of loans in item 4.1.1.1.1.1 as the sum of item 4.1.1.1.1.1.1 and item 4.1.1.1.1.1.2. 

Item 4.1.1.1.1.1.1.              

Report off-balance sheet securitised loans to resident households for the purposes of owner-occupied housing with a fixed interest rate. 

Item 4.1.1.1.1.1.2.              

Report off-balance sheet securitised loans to resident households for the purposes of owner-occupied housing with a variable interest rate. 

Item 4.1.1.1.1.2                      

Report off-balance sheet securitised loans to resident households for the purposes of investment housing. 

Item 4.1.1.1.1.2 is a derived item.  Report the value of loans in item 4.1.1.1.1.2 as the sum of item 4.1.1.1.1.2.1 and item 4.1.1.1.1.2.2. 

Item 4.1.1.1.1.2.1.              

Report off-balance sheet securitised loans that are to resident households for the purposes of investment housing with a fixed interest rate. 

Item 4.1.1.1.1.2.2.              

Report off-balance sheet securitised loans to resident households for the purposes of investment housing with a variable interest rate. 

Item 4.1.1.1.2    

Report off-balance sheet securitised loans and finance leases to resident households for personal purposes. 

Item 4.1.1.2          

Report off-balance sheet securitised loans and finance leases to resident community service organisations. 

Item 4.1.1.3          

Report off-balance sheet securitised loans and finance leases to resident non-financial businesses. 

Item 4.1.1.4          

Report off-balance sheet securitised loans and finance leases to resident general government. 

Item 4.1.1.5          

Report off-balance sheet securitised loans and finance leases to resident financial institutions. 

Item 4.1.2                

Report off-balance sheet securitised loans and finance leases to non-residents. 

 



[1] APRA may exempt an ADI from providing information under this Reporting Standard on the condition that it provides other information required by this Reporting Standard. APRA may exercise this discretion to ensure the information collected continues to accord with the Purpose.

 

For example, APRA may exempt an ADI, under paragraph 16(1)(b) of the Financial Sector (Collection of Data) Act 2001, from the requirement to provide information under ARF 720.1A, on the condition it provides information under ARF 720.1B.