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Determinations/Financial (Other) as made
This instrument determines Reporting Standard ARS 720.0 ABS/RBA Statement of Financial Position.
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. 2 of 2019

Reporting Standard ARS 720.0 ABS/RBA Statement of Financial Position

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 720.0 ABS/RBA Statement of Financial Position, 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 February 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 720.0 ABS/RBA Statement of Financial Position comprises the document commencing on the following page.

 


 

Reporting Standard ARS 720.0

ABS/RBA Statement of Financial Position

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 financial position.

It includes Reporting Form ARF 720.0A ABS/RBA Statement of Financial Position (Standard), Reporting Form ARF 720.0B ABS/RBA Statement of Financial Position (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 720.0A ABS/RBA Statement of Financial Position (Standard) (ARF 720.0A) and Reporting Form ARF 720.0B ABS/RBA Statement of Financial Position (Reduced) (ARF 720.0B) is used by the ABS and RBA for various purposes, including the compilation of Australia’s National Accounts and the calculation of the monetary and 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 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 720.0A

ARF 720.0B

ADI Reporting Category A

No

Yes if total assets ≥ $200m

ADI Reporting Category B

Yes[1]

No

RFCs

Yes if total assets ≥ $50m

No

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 ARF 720.0A/B 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_0A: ABS/RBA Statement of Financial Position (Standard)

 

Australian Business Number

Institution Name

Reporting Period

Scale Factor

Monthly

Reporting Consolidation

 

Domestic

 

 

Section A: Assets

 

Total

of which: Denominated in FX (AUD equivalent)

(1)

(2)

1. Total currency and unallocated gold

 

 

1.1. Notes and coins

 

 

1.2. Unallocated gold

 

 

 

At call

of which: Denominated in FX (AUD equivalent)

Not at call

of which: Denominated in FX (AUD equivalent)

Total

(1)

(2)

(3)

(4)

(5)

2. Total funds on deposit at other financial institutions

 

 

 

 

 

2.1. Residents

 

 

 

 

 

2.1.1. RBA

 

 

 

 

 

2.1.2. ADIs

 

 

 

 

 

2.1.3. Registered financial corporations

 

 

 

 

 

2.1.4. Clearing houses and central counterparties

 

 

 

 

 

2.1.5. Other financial institutions

 

 

 

 

 

2.2. Non-residents

 

 

 

 

 

2.2.1. of which: Clearing houses and central counterparties

 

 

 

 

 

 

 

Total

of which: Denominated in FX (AUD equivalent)

 

(1)

(2)

3. Total securities held for trading

 

 

3.1. of which: Short-sold positions

 

 

3.2. of which: Securities lent or sold under repurchase agreements

 

 

3.3. Debt securities

 

 

3.4. Equity securities

 

 

 

 

 

4. Total securities not held for trading

 

 

4.1. Debt securities

 

 

4.2. Equity securities

 

 

 

5. Net acceptances of customers

 

 

 


 

Total gross of provisions

Individual provisions

Collective provision

(1)

(2)

(3)

6. Total loans and finance leases

 

 

 

6.1. of which: Assets in a covered bond collateral pool

 

 

 

 

Total

(1)

7. Deferred fees and commissions relating to loans and finance leases

 

7.1. of which: Resident households

 

7.2. of which: Resident non-financial businesses

 

7.3. of which: Resident financial institutions

 

 

 

Total gross of accumulated depreciation /impairment

Accumulated depreciation /impairment

Total net of accumulated depreciation /impairment

 

(1)

(2)

(3)

8. Total property, plant and equipment

 

 

 

8.1. Information technology equipment

 

 

 

8.1.1. Work in progress

 

 

 

8.1.1.1. Hardware and software application costs

 

 

 

8.1.1.2. Development and other on-going costs

 

 

 

8.1.2. In use

 

 

 

8.1.2.1. Hardware and software application costs

 

 

 

8.1.2.2. Development and other on-going costs

 

 

 

8.1.3. Other information technology equipment

 

 

 

8.2. Other property, plant and equipment  

 

 

 

8.2.1. Property

 

 

 

8.2.2. Plant and equipment other than information technology equipment

 

 

 

 

 

Total gross of accumulated amortisation /impairment

Accumulated amortisation /impairment

Total net of accumulated amortisation /impairment

 

(1)

(2)

(3)

9. Total intangible assets and goodwill

 

 

 

9.1. Intangible assets with a finite life

 

 

 

9.2. Intangible assets with an infinite life

 

 

 

9.3. Goodwill

 

 

 

 

 

Total

of which: Denominated in FX (AUD equivalent)

 

(1)

(2)

10. Total other assets

 

 

10.1. Interest receivable

 

 

10.1.1. Loans and finance leases

 

 

10.1.2. Securities and other interest-earning assets

 

 

10.2. Capitalised expenses

 

 

10.3. Derivative financial instruments

 

 

10.3.1. Trading book derivatives

 

 

10.3.2. Banking book derivatives

 

 

10.4. Receivables related to securities borrowed under securities lending arrangements or purchased under repurchase agreements

 

 

10.5. Receivables related to securities sold not delivered / outstanding security settlements

 

 

10.6. Deferred tax assets

 

 

10.7. Loan and finance lease servicing rights

 

 

10.8. Defined benefit assets

 

 

10.9. Non-current assets and disposal groups classified as held for sale

 

 

10.10. Items in suspense

 

 

10.11. Fees and commissions receivable

 

 

10.11.1. of which: Resident households

 

 

10.11.2. of which: Resident non-financial businesses

 

 

10.11.3. of which: Resident financial institutions

 

 

10.12. Other assets

 

 

10.12.1. of which: Non-financial assets

 

 

 

 

 

11. Total assets excluding intra-group assets

 

 

11.1. of which: Due from non-residents

 

 

 

 

 

12. Total intra-group assets

 

 

12.1. of which: Due from non-residents

 

 

 

 

 

13. Total assets including intra-group assets

 

 

13.1. of which: Assets that have been securitised

 

 

13.1.1. Loans and finance leases

 

 

13.1.2. Other

 

 

13.1.2.1. of which: Assets that have been self-securitised

 

 

 


 

Section B: Liabilities

 

Total

(1)

14. Total deposits

 

 

Total

of which: Denominated in FX (AUD equivalent)

(1)

(2)

15. Total acceptances

 

Short-term

Long-term

Long-term: of which: Matures in 12 months or less

(1)

(2)

(3)

16. Total borrowings

 

 

 

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

 

 

 

16.2. Debt securities

 

 

 

16.3. Loans and finance leases

 

 

 

16.3.1. Residents

 

 

 

16.3.1.1. ADIs

 

 

 

16.3.1.1.1.                Fixed interest rate

 

 

 

16.3.1.1.2.                Variable interest rate

 

 

 

16.3.1.2. Other residents

 

 

 

16.3.1.2.1.                Fixed interest rate

 

 

 

16.3.1.2.2.                Variable interest rate

 

 

 

16.3.2. Non-residents

 

 

 

 

Total

(1)

17. Total provisions

 

17.1. Dividends

 

17.2. Employee entitlements

 

17.3. Non-lending losses

 

17.4. Restructuring costs

 

17.5. Other provisions

 

 

Total

of which: Denominated in FX (AUD equivalent)

(1)

(2)

18. Total creditors and other liabilities

 

 

18.1. Tax liabilities

 

 

18.2. Defined benefit liabilities - current

 

 

18.3. Defined benefit liabilities - non-current

 

 

18.4. Interest payable

 

 

18.4.1. Interest payable on debt securities

 

 

18.4.2. Interest payable on deposits

 

 

18.4.3. Interest payable on loans and finance leases

 

 

18.4.4. Interest payable on other liabilities

 

 

18.5. Unearned interest

 

 

18.6. Payables related to securities lent under securities lending arrangements or sold under repurchase agreements

 

 

18.7. Payables related to securities purchased not delivered / outstanding security settlements

 

 

18.8. Derivative financial instruments

 

 

18.8.1. Trading book derivatives

 

 

18.8.2. Banking book derivatives

 

 

18.9. Liabilities included in disposal groups classified as held for sale

 

 

18.10. Items in suspense

 

 

18.11. Other

 

 

18.11.1. of which: Deferred fees and commissions relating to assets other than loans and finance leases received from resident households

 

 

18.11.2. of which: Deferred fees and commissions relating to assets other than loans and finance leases received from resident non-financial businesses

 

 

18.11.3. of which: Deferred fees and commissions relating to assets other than loans and finance leases received from resident financial institutions

 

 

18.11.4. of which: Trade credit due to resident non-financial businesses

 

 

18.11.5. of which: Trade credit due to resident financial institutions

 

 

 

 

 

19. Total liabilities excluding intra-group liabilities

 

 

19.1. of which: Due to non-residents

 

 

 

 

 

20. Total intra-group liabilities

 

 

20.1. of which: Liabilities to SPVs representing the value of assets transferred for securitisation

 

 

20.2. of which: Due to non-residents

 

 

 

 

 

21. Total liabilities including intra-group liabilities

 

 

 

Section C: Shareholders' Equity

 

 

Total

 

(1)

22. Total share capital

 

22.1. Ordinary shares

 

22.2. Preference shares

 

22.3. Other

 

 

 

23. Total reserves

 

23.1. General reserve

 

23.2. Capital profits reserve

 

23.3. Asset revaluation reserve

 

23.4. Foreign currency translation reserve

 

23.5. Cash flow hedge reserve

 

23.6. Share-based payments reserve

 

23.7. Other reserves

 

 

 

24. Retained profits

 

 

25. Total shareholders' equity

 

 

 


Reporting Form ARF 720.0A

ABS/RBA Statement of Financial Position (Standard)

Instructions

These instructions assist completion of Reporting Form ARF 720.0A ABS/RBA Statement of Financial Position (Standard) (ARF 720.0A). ARF 720.0A collects information relating to the balance sheet of ADIs and RFCs on a domestic books basis.

Report detail on loans and finance leases on Reporting Form ARF 720.1A/B ABS/RBA Loans & Finance Leases (Standard)/(Reduced) (ARF 720.1A/B). 

Report detail on deposits on Reporting Form ARF 720.2A/B Deposits (Standard)/(Reduced) (ARF 720.2A/B). 

Report detail on intra-group assets and liabilities on Reporting Form ARF 720.3 ABS/RBA Intra-group Assets and Liabilities (ARF 720.3).

ARF 720.1A/B, ARF 720.2A/B and ARF 720.3 reconcile to ARF 720.0A. The supplementary balance sheet forms – Reporting Form ARF 720.4 ABS/RBA Debt Securities Held (ARF 720.4), Reporting Form ARF 720.5 ABS/RBA Equity Securities Held (ARF 720.5), Reporting Form ARF 720.6 ABS/RBA Securities Issued (ARF 720.6) and Reporting Form ARF 720.7 ABS/RBA Bill Acceptances and Endorsements (ARF 720.7) – also collect additional data related to balance sheet concepts.

Information reported in ARF 720.0A is required primarily for purposes of the ABS and the RBA. This information is required for various purposes, including the compilation of Australia’s National Accounts and the calculation of the monetary and credit aggregates. This information may also be used by APRA for prudential and publication purposes.

Reporting level

ARF 720.0A must be completed by 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 720.0A must be reported as at the end of the reporting period.

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

Counterparties

Assets and liabilities with related parties (intra-group assets and liabilities) are separately identified on the ARF 720.0A. 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. 

Include assets and liabilities with both residents and non-residents. 

Values

Unless otherwise specifically stated, information reported on this form must comply with Australian Accounting Standards.

Report monetary amounts on ARF 720.0A in Australian dollars or the Australian dollar equivalent of the foreign currency amount. Convert amounts denominated in foreign currency to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).

Report values on ARF 720.0A as whole dollars.

Standard Business Reporting (SBR)

The accounting type (i.e. credit or debit) is stated for all monetary items and represents the natural accounting type 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. 

Section A: Assets

Section A collects information about the value of the assets of the ADI or RFC due to both residents and non-residents.

Exclude assets due from related parties (intra-group assets) from items 1 to 11 inclusive, and report them only in items 12 and 13. Report detailed information about the value of intra-group assets on ARF 720.3. 

1.         Total currency and unallocated gold

Item 1 collects information on the value of notes and coins and unallocated gold held by the ADI or RFC.

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

Exclude assets due from related parties.  Report these in items 12 and 13.   

Column 1

Report the value.

Column 2

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

 

Item 1    

Report holdings of currency and unallocated gold.

Item 1 is a derived item. Report the value of currency and unallocated gold in item 1 as the sum of item 1.1 and item 1.2.

Item 1.1                      

Report holdings of notes and coins

Item 1.2                      

Report holdings of unallocated gold.  

Exclude:

·                allocated gold.  Report this as other assets (item 10.12). 

·                loans repayable in gold bullion.  Report these as loans (item 6 or item 12). 

2.         Total funds on deposit at other financial institutions

Item 2 collects information on the value of funds of the ADI or RFC on deposit at other financial institutions, by type of deposit and counterparty.

 

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

 

Exclude assets due from related parties. Report these in items 12 and 13.

 

Column 1

Report the value of funds on deposit that are at call.

Column 2

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

Column 3

Report the value of funds on deposit that are not at call.

Column 4

Of the amount reported in column 3, report the value that is denominated in a foreign currency.

Column 5

Report the total value of funds on deposit.

Column 5 is a derived item.  Report the value of funds on deposit in column 5 as the sum of column 1 and column 3.

 

Item 2    

Report funds on deposit with resident and non-resident financial institutions. 

Item 2 is a derived item. Report the value of funds on deposit in item 2 as the sum of item 2.1 and item 2.2. 

Item 2.1                      

Report funds on deposit with resident financial institutions

Item 2.1.1                

Report funds on deposit with RBA

Item 2.1.2                

Report funds on deposit with resident ADIs

Item 2.1.3                

Report funds on deposit with resident registered financial corporations

Item 2.1.4                

Report funds on deposit with resident clearing houses and central counterparties. 

Item 2.1.5                

Report funds on deposit with resident financial institutions that are not the RBA, ADIs, registered financial corporations or clearing houses and central counterparties

Item 2.1.5 is a derived item.  Report the value of funds on deposit in item 2.1.5 as item 2.1 less the sum of items 2.1.1 to 2.1.4 inclusive.

Item 2.2                      

Report funds on deposit with non-resident financial institutions. 

Item 2.2.1                

Of the amount reported in item 2.2, report the value that is funds on deposit with non-resident clearing houses and central counterparties. 

3.         Total securities held for trading

Item 3 collects information on the value of securities held for trading held by the ADI or RFC, classified as either debt securities or equity securities. 

Exclude assets due from related parties. Report these in items 12 and 13.   

Report each item (except for item 3.1) adjusted for the value of short-sold positions. That is, report the value of securities held for trading held less the value of securities held for trading sold short. Do not include unsettled trades. 

Include bills of exchange held that have been accepted either by your institution or another institution.

Column 1

Report the value.

Column 2

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

 

Item 3    

Report securities held for trading held. 

Item 3 is a derived item.  Report the value of securities held for trading held in item 3 as the sum of item 3.3 and item 3.4.

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

Item 3.1                      

Of the amount reported in item 3, report the value that is short sold. 

Report short-sold positions as a positive value. 

SBR: submit item 3.1 with accounting type of credit (liabilities).

Item 3.2                      

Of the amount reported in item 3, report the value of securities held for trading held that have been lent under securities lending or sold under repurchase agreements. 

SBR: submit item 3.2 with accounting type of debit (assets).   

Item 3.3                      

Report securities held for trading that are debt securities

SBR: submit item 3.3 with accounting type of debit (assets).

Item 3.4                      

Report securities held for trading that are equity securities

SBR: submit item 3.4 with accounting type of debit (assets).

4.         Total securities not held for trading

Item 4 collects information on the value of securities not held for trading held by the ADI or RFC, classified as either debt securities or equity securities.    

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

Exclude assets due from related parties.  Report these in items 12 and 13.   

Report each item adjusted for the value of short-sold positions.  That is, report the value of securities not held for trading held less the value of securities not held for trading sold short. Do not include unsettled trades.

Include bills of exchange held that have been accepted either by your institution or another institution. 

Column 1

Report the value.

Column 2

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

 

Item 4    

Report securities not held for trading held. 

Item 4 is a derived item.  Report the value of securities not held for trading held in item 4 as the sum of item 4.1 and item 4.2.

Item 4.1                      

Report securities not held for trading that are debt securities

Item 4.2                      

Report securities not held for trading that are equity securities

5.         Net acceptances of customers

Item 5 collects information on the value of acceptances of customers’ bills of exchange that are not held by the ADI or RFC. 

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

Exclude assets due from related parties. Report these in items 12 and 13.

Exclude bills of exchange held by the ADI or RFC (including those accepted by your institution or another institution).  Report these as either securities held for trading (item 3) or securities not held for trading (item 4).

Column 1

Report the value.

Column 2

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

 

Item 5    

Report bills of exchange that are not held by the ADI or RFC.

6.         Total loans and finance leases

Item 6 collects information on the value of credit outstanding for total loans and finance leases. 

Report detail on loans and finance leases by counterparty and other characteristics on ARF 720.1A/B. The totals reported on ARF 720.1A/B reconcile to this item. See the instructions for ARF 720.1A/B for more detail on the specific items that reconcile.

Exclude assets due from related parties.  Report these in items 12 and 13.   

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

Exclude loans and finance leases that have been written off. 

Exclude associated deferred tax assets in the amounts reported for collective provisions and individual provisions. Report these as other assets (item 10.6).

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).

Column 3

Report the value of collective provisions.

SBR: submit column 3 with accounting type of credit (liabilities).

 

Item 6    

Report loans and finance leases.

Item 6.1                      

Of the amount reported in item 6, report assets in a covered bond collateral pool. 

7.         Deferred fees and commissions relating to loans and finance leases

Item 7 collects information on the value of deferred fees and commissions relating to loans and finance leases reported in item 6.

 

SBR: submit item 7 with accounting type of credit (liabilities).

Exclude any deferred fees and commissions relating to loans and finance leases to related parties.  Report these in items 12 and 13.   

Item 7    

Report the total value of deferred fees and commissions relating to loans and finance leases reported in item 6.

Item 7.1                      

Of the total amount reported in item 7, report deferred fees and commissions relating to loans and finance leases to resident households.

Item 7.2                      

Of the total amount reported in item 7, report deferred fees and commissions relating to loans and finance leases to resident non-financial businesses.

Item 7.3                      

Of the total amount reported in item 7, report deferred fees and commissions relating to loans and finance leases to resident financial institutions.

8.         Total property, plant and equipment

Item 8 collects information on the value of property, plant and equipment by the type of asset. 

Exclude assets due from related parties. Report these in items 12 and 13.   

Exclude: assets acquired or held for sale. Report these assets as non-current assets and disposal groups classified as held for sale (item 10.9).

Column 1

Report the value of the property, plant and equipment

Report column 1 gross of any accumulated depreciation and/or impairment.

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

Column 2

Report the value of accumulated depreciation and/or impairment for the assets.

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

Column 3

Report the value of the assets net of accumulated depreciation and/or impairment.

Column 3 is a derived item. Report the value of net property, plant and equipment in column 3 as column 1 less column 2.

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

 

Item 8    

Report property, plant and equipment

Item 8.1                      

Report information technology equipment classified as property, plant and equipment.

Exclude: information technology that is treated as an intangible asset for accounting purposes. Report this as intangible assets (item 9).

Item 8.1.1                

Report ‘work in progressinformation technology equipment classified as property, plant and equipment.

Item 8.1.1 is a derived item. Report ‘work in progressinformation technology equipment classified as property, plant and equipment in item 8.1.1 as the sum of item 8.1.1.1 and item 8.1.1.2.

Item 8.1.1.1          

Report ‘work in progressinformation technology equipment classified as hardware and software application costs.

Item 8.1.1.2          

Report ‘work in progressinformation technology equipment classified as development and other on-going costs.

Item 8.1.2                

Report ‘in useinformation technology equipment classified as property, plant and equipment.

Item 8.1.2 is a derived item. Report ‘in useinformation technology equipment classified as property, plant and equipment in item 8.1.2 as the sum of item 8.1.2.1 and item 8.1.2.2.

Item 8.1.2.1          

Report ‘in useinformation technology equipment classified as hardware and software application costs.

Item 8.1.2.2          

Report ‘in useinformation technology equipment classified as development and other on-going costs.

Item 8.1.3                

Report any other information technology equipment classified as property, plant and equipment that is not ‘work in progressinformation technology equipment or ‘in useinformation technology equipment

Item 8.1.3 is a derived item.  Report the value of other information technology equipment classified as property, plant and equipment that is not ‘work in progressinformation technology equipment or ‘in useinformation technology equipment in item 8.1.3 as item 8.1 less the sum of item 8.1.1 and item 8.1.2.

Item 8.2                      

Report any other property, plant and equipment not reported in item 8.1.

Item 8.2 is a derived item.  Report the value of other property, plant and equipment in item 8.2 as item 8 less item 8.1.

Item 8.2.1                

Report property.

Item 8.2.2                

Report plant and equipment other than information technology equipment reported in item 8.1. 

9.         Total intangible assets and goodwill

Item 9 collects information on the value of intangible assets and goodwill.    

Exclude assets due from related parties. Report these in items 12 and 13.   

Column 1

Report the value gross of any accumulated amortisation and/or impairment.

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

Column 2

Report the value of accumulated amortisation for intangible assets with a finite life, impairment for intangible assets with an infinite life, and impairment for goodwill.

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

Column 3

Report the value net of accumulated amortisation and/or impairment.

Column 3 is a derived item. Report the value of in column 3 as the value of column 1 less the value of column 2.

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

 

Item 9    

Report intangible assets and goodwill.

For column 1, item 9 is a derived item.  Report the value of intangible assets and goodwill in item 9, column 1 as the sum of items 9.1 to 9.3 inclusive.

Item 9.1                      

Report intangible assets with a finite life.

Item 9.2                      

Report intangible assets with an infinite life.

Item 9.3                      

Report goodwill

10.      Total other assets

Item 10 collects information on the value of all other assets (excluding intra-group assets) that are not reported in items 1 to 9.

SBR: submit item 10 with accounting type of debit (assets).

Exclude assets due from related parties. Report these in items 12 and 13.   

Column 1

Report the value.

Column 2

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

 

Item 10                        

Report other assets that are not reported in items 1 to 9.

Exclude assets due from related parties.

Item 10.1                  

Report interest receivable

Item 10.1 is a derived item.  Report the value of interest receivable in item 10.1 as the sum of item 10.1.1 and item 10.1.2.

Item 10.1.1            

Report interest receivable relating to loans and finance leases.

Item 10.1.2            

Report interest receivable relating to securities and other interest-earning assets. 

Exclude loans and finance leases.  Report these in item 10.1.1. 

Item 10.2                  

Report capitalised expenses.

Item 10.3                  

Report derivative financial instruments classified as assets. 

Item 10.3 is a derived item.  Report the value of derivative financial instruments in item 10.3 as the sum of item 10.3.1 and item 10.3.2.

Item 10.3.1            

Report derivative financial instruments classified as assets that are held in the trading book

Item 10.3.2            

Report derivative financial instruments classified as assets that are held in the banking book

Item 10.4                  

Report the receivables related to securities borrowed under securities lending arrangements or purchased under repurchase agreements

Item 10.5                  

Report outstanding security settlement amounts receivable from all customers, including amounts receivable from broking activity. Include receivables from all customers (including financial institutions and the non-financial sectors). 

Item 10.6                  

Report the value of deferred tax assets. 

Report this item in accordance with AASB 112.

Item 10.7                  

Report the carrying value of purchased loans (including credit card relationships) and finance leases when the reporting entity purchases the right to receive existing loan or finance lease payments (including credit card receivables) in consideration for providing loan and finance lease services to those customers.

Also report any purchased loan and finance lease servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.

Item 10.8                  

Report defined benefit assets. 

Report defined benefit assets according to the classification and measurement basis used in AASB 119.

Item 10.9                  

Report non-current assets and disposal groups classified as held for sale

Item 10.10              

Report items in suspense or unreconciled/unidentified transactions/balances.

Item 10.11              

Report fees and commissions due but not yet paid.

Item 10.11.1        

Of the amount reported in item 10.11, report the value that is due from resident households. 

Item 10.11.2        

Of the amount reported in item 10.11, report the value that is due from resident non-financial businesses. 

Item 10.11.3        

Of the amount reported in item 10.11, report the value that is due from resident financial institutions

Item 10.12              

Report any other assets not separately reported in items 10.1 to 10.11.

Include:

·                allocated gold; and

·                valuables.

Item 10.12 is a derived item.  Report the value of other assets in item 10.12 as item 10 less the sum of item 10.1, item 10.2, item 10.3, items 10.4 to 10.10 inclusive, and item 10.11. 

Item 10.12.1        

Of the amount reported in item 10.12, report the value that is non-financial assets. 

11.      Total assets excluding intra-group assets

Item 11 collects information on the value of total assets due from non-related parties. 

SBR: submit item 11 with accounting type of debit (assets).

Exclude assets due from related parties.  Report these in items 12 and 13.   

Column 1

Report the value.

Column 2

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

 

Item 11                        

Report total assets (excluding intra-group assets).   

For column 1, item 11 is a derived item. Report the value of total assets (excluding intra-group assets) in item 11 as the sum of item 1 (column 1), item 2 (column 5), item 3 (column 1), item 4 (column 1), item 5 (column 1), item 6 (column 1), item 8 (column 3), item 9 (column 3), and item 10 (column 1), less the sum of item 6 (columns 2 and 3) and item 7.

Item 11.1                  

Of the amount reported in item 11, report the value that is due from non-residents. 

12.      Total intra-group assets

Item 12 collects information on the value of total assets due from related parties (intra-group assets). 

SBR: submit item 12 with accounting type of debit (assets).

Further detail on intra-group assets is collected on ARF 720.3

Exclude assets from non-related parties. 

Column 1

Report the value.

Column 2

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

 

Item 12                        

Report total intra-group assets. 

Item 12.1                  

Of the amount reported in item 12, report the value that is due from non-residents.  

13.      Total assets including intra-group assets

Item 13 collects information on the value of total assets due from related parties and non-related parties.

SBR: submit item 13 with accounting type of debit (assets).

Include assets due from related parties and non-related parties.

Column 1

Report the value.

Column 2

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

 

Item 13                        

Report total assets (including intra-group assets).   

Item 13 is a derived item.  Report the value of total assets including intra-group assets in item 13 as the sum of item 11 and item 12.  

Item 13.1                  

Of the amount reported in item 13, report the value of on-balance sheet securitised assets.

Item 13.1 equals the value reported for liabilities to SPVs representing the value of assets transferred for securitisation (item 20.1). 

Item 13.1.1            

Report loans and finance leases that have been securitised but cannot be derecognised from the balance sheet. 

Item 13.1.2            

Report any assets, other than loans and finance leases, that have been securitised but which cannot be derecognised from the balance sheet. 

Item 13.1.2 is a derived item.  Report the value of other securitised assets in item 13.1.2 as item 13.1 less item 13.1.1. 

Item 13.1.2.1      

Of the amount reported in item 13.1.2, report the value of assets that have been self-securitised. 

Section B: Liabilities

Section B collects information on the value of the liabilities of the ADI or RFC due to both residents and non-residents.

Report liabilities due to related parties (intra-group liabilities) only in items 20 and 21. Further information about the value of intra-group liabilities is reported on ARF 720.3. 

14.      Total deposits

Item 14 collects information on the value of deposits with the ADI or RFC.

Report detail on deposits by counterparty and type of deposit on ARF 720.2A/B. The total reported on ARF 720.2A/B reconciles to this item. See the ARF 720.2A/B instructions for more detail on the specific items that reconcile.

SBR: submit item 14 with accounting type of credit (liabilities).

Exclude liabilities due to related parties.  Report these in items 20 and 21.

Item 14                        

Report the value of deposits.

15.      Total acceptances

Item 15 collects information on the value of acceptances of customers’ bills of exchange that are not held by the ADI or RFC.

SBR: submit item 15 with accounting type of credit (liabilities).

Exclude liabilities due to related parties. Report these in items 20 and 21.

Exclude bills of exchange held by the ADI or RFC (regardless of whether they were accepted by your institution or another institution).

Column 1

Report the value.

Column 2

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

 

Item 15                        

Report acceptances of bills of exchange that are not held by the ADI or RFC.

16.      Total borrowings

Item 16 collects information on the value of borrowings of the ADI or RFC.   

SBR: submit item 16 with accounting type of credit (liabilities).

Exclude liabilities due to related parties.  Report these in items 20 and 21.

 

Column 1

Report the value with an original maturity of 12 months or less.

Column 2

Report the value with an original maturity of greater than 12 months.

Column 3

Of the amount reported in column 2, report the value that has a residual maturity of 12 months or less. 

 

Item 16                        

Report total borrowings. 

Item 16 is a derived item.  Report the value of borrowings in item 16 as the sum of item 16.2 and item 16.3.

Item 16.1                  

Of the amount reported in item 16, report the value that is denominated in a foreign currency.

Item 16.2                  

Report debt securities.  

Item 16.3                  

Report loans and finance leases.

Item 16.3 is a derived item. Report the value of loans and finance leases in item 16.3 as the sum of item 16.3.1 and item 16.3.2.

Item 16.3.1            

Report loans and finance leases due to residents.

Item 16.3.1 is a derived item. Report the value of loans and finance leases – residents in item 16.3.1 as the sum of item 16.3.1.1 and item 16.3.1.2.

Item 16.3.1.1      

Report loans and finance leases due to resident ADIs.

Exclude: settlement account balances. These should be reported as deposits (item 14).

Item 16.3.1.1 is a derived item. Report the value of loans and finance leases due to resident ADIs in item 16.3.1.1 as the sum of item 16.3.1.1.1 and item 16.3.1.1.2.   

Item 16.3.1.1.1                        

Report fixed interest rate loans and finance leases due to resident ADIs.

Item 16.3.1.1.2                        

Report variable interest rate loans and finance leases due to resident ADIs.

Item 16.3.1.2      

Report loans and finance leases due to resident counterparties other than ADIs.

Item 16.3.1.2 is a derived item.  Report the value of loans and finance leases other residents in item 16.3.1.2 as the sum of item 16.3.1.2.1 and item 16.3.1.2.2. 

Item 16.3.1.2.1                        

Report fixed interest rate loans and finance leases due to resident counterparties other than ADIs.

Item 16.3.1.2.2                        

Report variable interest rate loans and finance leases due to resident counterparties other than ADIs.

Item 16.3.2            

Report loans and finance leases due to non-residents.

17.      Total provisions

Item 17 collects information on the value of provisions by the type of provision. 

Exclude individual provisions and collective provisions relating to loans and finance leases.  SBR: submit item 17 with accounting type of credit (liabilities).

Exclude liabilities due to related parties.  Report these in items 20 and 21.

Item 17                        

Report the total value of provisions.

Item 17.1                  

Report the value of provisions for dividends.

Item 17.2                  

Report the value of provisions for employee entitlements. 

Include: provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements.

Report this in accordance with the requirements of AASB 119.

Item 17.3                  

Report the value of provisions for non-lending losses. 

Include:

·                provision for self-insurance;

·                frauds;

·                litigation, fraud detection and prevention;

·                forgeries; and

·                non-transferred insurance risks.

Item 17.4                  

Report the value of provisions raised for the restructuring of an organisation.

Include:

·                severance, termination and redundancy payments; and

·                integration costs.

Item 17.5                  

Report the value of any other provisions not reported in items 17.1 to 17.4. 

Include:

·                individual provisions for off-balance sheet credit related commitments;

·                leased premises surplus to current requirements; and

·                provision for subsidiary integration costs.

Exclude: provisions for lending losses.  Report these in item 6. 

Item 17.5 is a derived item. Report the value of provisions – other provisions in item 17.5 as item 17 less the sum of items 17.1 to 17.4 inclusive.

18.       Total creditors and other liabilities

Item 18 collects information on the value of total creditors and any other liabilities due to non-related parties that are not reported in items 14 to 17, by type of liability. 

SBR: submit item 18 with accounting type of credit (liabilities).

Exclude liabilities due to related parties.  Report these in items 20 and 21.

Column 1

Report the value.

Column 2

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

 

Item 18                        

Report any liabilities due to non-related parties that are not reported in items 14 to 17.  

Item 18.1                  

Report tax liabilities. 

Recognition of current and deferred tax liabilities are to be made in accordance with AASB 112.

Item 18.2                  

Report the value of current defined benefit liabilities. 

Report this consistent with the classification and measurement basis used in AASB 119.

Item 18.3                  

Report non-current defined benefit liabilities. 

Report this consistent with the classification and measurement basis used in AASB 119.

Item 18.4                  

Report interest payable.

Item 18.4.1            

Report interest payable on debt securities

Item 18.4.2            

Report interest payable on deposits.

Item 18.4.3            

Report interest payable on loans and finance leases.

Item 18.4.4            

Report interest payable on any other liabilities other than debt securities, deposits, loans and finance leases.  

Item 18.4.4 is a derived item. Report the value of interest payable in item 18.4.4 as item 18.4 less the sum of items 18.4.1 to 18.4.3 inclusive.

Item 18.5                  

Report unearned interest.

Item 18.6                  

Report the value of payables related to securities lent under securities lending arrangements or sold under repurchase agreements. 

Item 18.7                  

Report outstanding security settlement amounts payable to customers, including amounts payable from broking activity. This typically occurs where securities transactions are recorded on a trade-date basis rather than a settlement-day basis. Include amounts payable to all customers (including financial institutions and the non-financial sectors). 

Item 18.8                  

Report derivative financial instruments classified as liabilities. 

Item 18.8 is a derived item.  Report derivative financial instruments in item 18.8 as the sum of item 18.8.1 and item 18.8.2.  

Item 18.8.1            

Report derivative financial instruments classified as liabilities in the trading book. 

Item 18.8.2            

Report derivative financial instruments classified as liabilities in the banking book.

Item 18.9                  

Report liabilities included in disposal groups classified as held for sale consistent with AASB 5.

Item 18.10              

Report items in suspense or unreconciled/unidentified transactions/balances that are in a liability position.

Item 18.11              

Report any other liabilities due to non-related parties that are not reported in items 18.1 to 18.10.

Include: deferred fees and commissions, except those relating to loans and finance leases reported in item 7.

Exclude: deferred fees and commissions relating to loans and finance leases reported in item 7.

Item 18.11 is a derived item.  Report the value of other liabilities in item 18.11 as item 18 less the sum of items 18.1 to 18.3 inclusive, item 18.4, items 18.5 to 18.7 inclusive, item 18.8, item 18.9, and item 18.10. 

Item 18.11.1        

Of the amount reported in item 18.11, report the value that is for deferred fees and commissions received from resident households.

Item 18.11.2        

Of the amount reported in item 18.11, report the value that is for deferred fees and commissions received from resident non-financial businesses.

Item 18.11.3        

Of the amount reported in item 18.11, report the value that is for deferred fees and commissions received from resident financial institutions.

Item 18.11.4        

Of the amount reported in item 18.11, report the value that is for trade credit due to resident non-financial businesses.

Item 18.11.5        

Of the amount reported in item 18.11, report the value that is for trade credit due to resident financial institutions.

19.      Total liabilities excluding intra-group liabilities

Item 19 collects information on the value of total liabilities due to non-related parties. 

SBR: submit item 19 with accounting type of credit (liabilities).

Exclude liabilities due to related parties.  Report these in items 20 and 21.

Column 1

Report the value.

Column 2

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

 

Item 19                        

Report total liabilities to non-related parties.

For column 1, item 19 is a derived item.  Report the value of total liabilities excluding intra-group in item 19 as the sum of item 14 (column 1), item 15 (column 1), item 16 (column 1 and column 2), item 17 (column 1), and item 18 (column 1). 

Item 19.1                  

Of the amount reported in item 19, report the value of liabilities due to non-residents.

20.      Total intra-group liabilities

Item 20 collects information on the value of total liabilities due to related parties (intra-group liabilities). 

Exclude individual provisions and collective provisions for loans and finance leases.  Report these in items 12 and 13. 

SBR: submit item 20 with accounting type of credit (liabilities).

Further information on intra-group liabilities is collected on ARF 720.3

Exclude liabilities due to non-related parties. 

Column 1

Report the value. 

Column 2

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

 

Item 20                        

Report total intra-group liabilities. 

Item 20.1                  

Of the amount reported in item 20, report the value due to SPVs representing the value of assets transferred for securitisation

Item 20.1 must be equal to the value reported for assets that have been securitised in item 13.1. 

Item 20.2                  

Of the amount reported in item 20, report the value that is due to non-residents. 

21.      Total liabilities including intra-group liabilities

Item 21 collects information on the value of total liabilities due to both related parties and non-related parties.    

SBR: submit item 21 with accounting type of credit (liabilities).

Exclude liabilities due to non-related parties. 

Column 1

Report the value.

Column 2

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

 

Item 21                        

Report total liabilities (including intra-group liabilities).   

Item 21 is a derived item.  Report the value of total liabilities including intra-group liabilities in item 21 as the sum of item 19 and item 20.  

Section C: Shareholders’ Equity

Section C collects information about the value of shareholders’ equity of the ADI or RFC by the type of equity.  

22.      Total share capital

Item 22 collects information on the value of total share capital of the ADI or RFC

SBR: submit item 22 with accounting type of credit (equity).

Item 22                        

Report the total value of share capital.

Item 22.1                  

Report the value of ordinary share capital on issue. 

Item 22.2                  

Report the value of preference share capital on issue. 

Item 22.3                  

Report the value of any other form of share capital that is not ordinary share capital on issue or preference share capital on issue. 

Exclude: long-term borrowings or hybrid securities that are treated as liabilities under the applicable Australian Accounting Standards (e.g. hybrid securities treated as liabilities). These should be reported in item 16.

Item 22.3 is a derived item.  Report the value of other share capital in item 22.3 as item 22 less the sum of item 22.1 and item 22.2.

23.      Total reserves

Item 23 collects information on the value of total reserves of the ADI or RFC. 

SBR: submit item 23 with accounting type of credit (equity).

Item 23                        

Report the value of total reserves.

Item 23.1                  

Report the value of general reserves.

This is derived from revenue profits and is mostly available for dividend payment.

Exclude: any portion of collective provisions that forms part of shareholders’ equity. These excluded amounts are to be recorded in collective provisions in item 6. 

Item 23.2                  

Report the value of capital profits reserves.

Item 23.3                  

Report the value of asset revaluation reserves (ARR). 

Include amounts relating to the revaluation of:

·                property, plant and equipment;

·                intangible assets;

·                investment in subsidiaries;

·                investments in associated entities;

·                non-current assets or disposal groups classified as held for sale; and

·                other assets.

Item 23.4                  

Report the value of foreign currency translation reserves.

Include: the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.

Item 23.5                  

Report the value of cash flow hedge reserves.

Include: the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132, and AASB 7.

Item 23.6                  

Report the value of share-based payments reserves.

Include: the equity-settled share-based payment reserve amounts as required by AASB 2.

Item 23.7                  

Report the value of any other reserves not reported in items 23.1 to 23.6. 

Include: dividend reinvestment plan reserve.

Item 23.7 is a derived item. Report the value of other reserves in item 23.7 as item 23 less the sum of items 23.1 to 23.6 inclusive.

24.      Total retained profits

Item 24 collects information on the value of retained profits or accumulated losses as at the end of the period. 

SBR: submit item 24 with accounting type of credit (equity).

Item 24                        

Report the value of retained profits/losses or accumulated profits/losses. 

25.      Total shareholders’ equity

Item 25 collects information on the value of total shareholders’ equity.    

SBR: submit item 25 with accounting type of credit (equity).

Item 25                        

Report the value of total shareholders’ equity. 

Item 25 is a derived item.  Report the value of total shareholders’ equity in item 25 as the sum of item 22, item 23, and item 24.


ARF_720_0B: ABS/RBA Statement of Financial Position (Reduced)

 

Australian Business Number

Institution Name

Reporting Period

Scale Factor

Monthly

Reporting Consolidation

 

Domestic

 

 

Section A: Assets

 

Total

(1)

1. Total currency and unallocated gold

 

1.1. Notes and coins

 

1.2. Unallocated gold

 

 

At call

Not at call

Total

(1)

(2)

(3)

2. Total funds on deposit at other financial institutions

 

 

 

2.1. Residents

 

 

 

2.1.1. RBA

 

 

 

2.1.2. ADIs

 

 

 

2.1.3. Registered financial corporations

 

 

 

2.1.4. Clearing houses and central counterparties

 

 

 

2.1.5. Other financial institutions

 

 

 

2.2. Non-residents

 

 

 

2.2.1. of which: Clearing houses and central counterparties

 

 

 

 

 

Total

 

(1)

3. Total debt securities

 

3.1. of which: Securities held for trading

 

3.2. of which: Securities not held for trading

 

3.3. Australian Government Securities - short-term

 

3.4. Australian Government Securities - long-term

 

3.5. Semi-government securities - short-term

 

3.6. Semi-government securities - long-term

 

3.7. ADI debt securities - short-term

 

3.8. ADI debt securities - long-term

 

3.9. Other financial institution debt securities - short-term

 

3.10. Other financial institution debt securities - long-term

 

3.11. Non-financial corporate debt securities - short-term

 

3.12. Non-financial corporate debt securities - long-term

 

3.13. SPV debt securities

 

3.14. Other debt securities - short term

 

3.15. Other debt securities - long term

 

 

4. Total equity securities

 

4.1. Securities held for trading

 

4.2. Securities not held for trading

 

 

5. Net acceptances of customers

 

 

Total gross of provisions

Individual provisions

Collective provision

(1)

(2)

(3)

6. Total loans and finance leases

 

 

 

 

Total

(1)

7. Deferred fees and commissions relating to loans and finance leases

 

7.1. of which: Resident households

 

7.2. of which: Resident non-financial businesses

 

7.3. of which: Resident financial institutions

 

 

 

Total gross of accumulated depreciation /impairment

Accumulated depreciation /impairment

Total net of accumulated depreciation /impairment

 

(1)

(2)

(3)

8. Total property, plant and equipment

 

 

 

8.1. Information technology equipment

 

 

 

8.1.1. Work in progress

 

 

 

8.1.1.1. Hardware and software application costs

 

 

 

8.1.1.2. Development and other on-going costs

 

 

 

8.1.2. In use

 

 

 

8.1.2.1. Hardware and software application costs

 

 

 

8.1.2.2. Development and other on-going costs

 

 

 

8.1.3. Other information technology equipment

 

 

 

8.2. Other property, plant and equipment

 

 

 

8.2.1. Property

 

 

 

8.2.2. Plant and equipment other than information technology equipment

 

 

 

 

 

Total gross of accumulated amortisation /impairment

Accumulated amortisation /impairment

Total net of accumulated amortisation /impairment

 

(1)

(2)

(3)

9. Total intangible assets and goodwill

 

 

 

9.1. Intangible assets with a finite life

 

 

 

9.2. Intangible assets with an infinite life

 

 

 

9.3. Goodwill

 

 

 

 

 

Total

 

(1)

10. Total other assets

 

10.1. Interest receivable

 

10.1.1. Loans and finance leases

 

10.1.2. Securities and other interest-earning assets

 

10.2. Capitalised expenses

 

10.3. Derivative financial instruments

 

10.3.1. Trading book derivatives

 

10.3.2. Banking book derivatives

 

10.4. Receivables related to securities borrowed under securities lending arrangements or purchased under repurchase agreements

 

10.5. Receivables related to securities sold not delivered / outstanding security settlements

 

10.6. Deferred tax assets

 

10.7. Loan and finance lease servicing rights

 

10.8. Defined benefit assets

 

10.9. Non-current assets and disposal groups classified as held for sale

 

10.10. Items in suspense

 

10.11. Fees and commissions receivable

 

10.11.1. of which: Resident households

 

10.11.2. of which: Resident non-financial businesses

 

10.11.3. of which: Resident financial institutions

 

10.12. Other assets

 

10.12.1. of which: Non-financial assets

 

 

 

11. Total assets excluding intra-group assets

 

 

 

12. Total intra-group assets

 

12.1. Parent entity

 

12.2. SPVs

 

12.3. Other

 

 

 

13. Total assets including intra-group assets

 

13.1. of which: Assets that have been securitised

 

13.1.1. Loans and finance leases

 

13.1.2. Other

 

13.1.2.1. of which: Assets that have been self-securitised

 

 


 

Section B: Liabilities

 

Total

(1)

14. Total deposits

 

 

Total

(1)

15. Total acceptances

 

Short-term

Long-term

Long-term: of which: Matures in 12 months or less

(1)

(2)

(3)

16. Total borrowings

 

 

 

16.1. Debt securities

 

 

 

16.2. Loans and finance leases

 

 

 

16.2.1. Residents

 

 

 

16.2.1.1. ADIs

 

 

 

16.2.1.1.1. Fixed interest rate

 

 

 

16.2.1.1.2. Variable interest rate

 

 

 

16.2.1.2. Other residents

 

 

 

16.2.1.2.1. Fixed interest rate

 

 

 

16.2.1.2.2. Variable interest rate

 

 

 

16.2.2. Non-residents

 

 

 

16.3. Members’ withdrawable shares

 

 

 

 

Total

(1)

17. Total provisions

 

17.1. Dividends

 

17.2. Employee entitlements

 

17.3. Non-lending losses

 

17.4. Restructuring costs

 

17.5. Other provisions

 

 

Total

(1)

18. Total creditors and other liabilities

 

18.1. Tax liabilities

 

18.2. Defined benefit liabilities - current

 

18.3. Defined benefit liabilities - non-current

 

18.4. Interest payable

 

18.4.1. Interest payable on debt securities

 

18.4.2. Interest payable on deposits

 

18.4.3. Interest payable on loans and finance leases

 

18.4.4. Interest payable on other liabilities

 

18.5. Unearned interest

 

18.6. Payables related to securities lent under securities lending arrangements or sold under repurchase agreements

 

18.7. Payables related to securities purchased not delivered / outstanding security settlements

 

18.8. Derivative financial instruments

 

18.8.1. Trading book derivatives

 

18.8.2. Banking book derivatives

 

18.9. Liabilities included in disposal groups classified as held for sale

 

18.10. Items in suspense

 

18.11. Share capital repayable on demand

 

18.12. Other

 

18.12.1. of which: Deferred fees and commissions relating to assets other than loans and finance leases received from resident households

 

18.12.2. of which: Deferred fees and commissions relating to assets other than loans and finance leases received from resident non-financial businesses

 

18.12.3. of which: Deferred fees and commissions relating to assets other than loans and finance leases received from resident financial institutions

 

18.12.4. of which: Trade credit due to resident non-financial businesses

 

18.12.5. of which: Trade credit due to resident financial institutions

 

 

 

19. Total liabilities excluding intra-group liabilities

 

 

 

20. Total intra-group liabilities

 

20.1. of which: Liabilities to SPVs representing the value of assets transferred for securitisation

 

 

 

21. Total liabilities including intra-group liabilities

 

 

Section C: Shareholders' Equity

 

 

Total

 

(1)

22. Total share capital

 

22.1. Ordinary shares

 

22.2. Preference shares

 

22.3. Other

 

 

 

23. Total reserves

 

23.1. General reserve

 

23.2. Capital profits reserve

 

23.3. Asset revaluation reserve

 

23.4. Foreign currency translation reserve

 

23.5. Cash flow hedge reserve

 

23.6. Share-based payments reserve

 

23.7. Other reserves

 

 

 

24. Retained profits

 

 

25. Total shareholders' equity

 


Reporting Form ARF 720.0B

ABS/RBA Statement of Financial Position (Reduced)

Instructions

These instructions assist completion of Reporting Form ARF 720.0B ABS/RBA Statement of Financial Position (Reduced) (ARF 720.0B). ARF 720.0B collects information relating to the balance sheet of ADIs on a domestic books basis.

Report detail on loans and finance leases on Reporting Form ARF 720.1B ABS/RBA Loans & Finance Leases (Reduced) (ARF 720.1B). 

Report detail on deposits on Reporting Form ARF 720.2B Deposits (Reduced) (ARF 720.2B). 

ARF 720.1B and ARF 720.2B reconcile to ARF 720.0B.

Information reported in ARF 720.0B is required primarily for purposes of the ABS and the RBA. This information is required for various purposes, including the compilation of Australia’s National Accounts and the calculation of the monetary and credit aggregates. This information may also be used by APRA for prudential and publication purposes.

Reporting level

ARF 720.0B must be completed by each ADI 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 720.0B must be reported as at the end of the reporting period.

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

Counterparties

Assets and liabilities with related parties (intra-group assets and liabilities) are separately identified on the ARF 720.0B. 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. 

Include assets and liabilities with both residents and non-residents. 

Values

Unless otherwise specifically stated, information reported on this form must comply with Australian Accounting Standards.

Report monetary amounts on ARF 720.0B in Australian dollars or the Australian dollar equivalent of the foreign currency amount. Convert amounts denominated in foreign currency to AUD in accordance with AASB 121.

Report values on ARF 720.0B as whole dollars.

Standard Business Reporting (SBR)

The accounting type (i.e. credit or debit) is stated for all monetary items and represents the natural accounting type 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’ are examples and must not be taken as an exhaustive list of items to be included or excluded. 

Section A: Assets

Section A collects information about the value of the assets of the ADI due to both residents and non-residents.

Exclude assets due from related parties (intra-group assets) from items 1 to 11 inclusive, and report them in items 12 and 13 only.

1.         Total currency and unallocated gold

Item 1 collects information on the value of notes and coins and unallocated gold held by the ADI. 

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

Exclude assets due from related parties.  Report these in items 12 and 13.   

Item 1    

Report the value of holdings of currency and unallocated gold.

Item 1 is a derived item.  Report the value of currency and unallocated gold in item 1 as the sum of item 1.1 and item 1.2. 

Item 1.1                      

Report the value of holdings of notes and coins

Item 1.2                      

Report the value of holdings of unallocated gold.  

Exclude:

·                allocated gold.  Report this as other assets (item 10.12). 

·                loans repayable in gold bullion.  Report these as loans (items 6 or 12). 

2.         Total funds on deposit at other financial institutions

Item 2 collects information on the value of funds of the ADI on deposit at other financial institutions, by type of deposit and counterparty.

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

Exclude assets due from related parties.  Report these in items 12 and 13.   

Column 1

Report the value of funds on deposit that are at call.

Column 2

Report the value of funds on deposit that are not at call.

Column 3

Report the total value of funds on deposit.

Column 3 is a derived item.  Report the value of funds on deposit in column 3 as the sum of column 1 and column 2. 

 

Item 2    

Report funds on deposit with resident and non-resident financial institutions. 

Item 2 is a derived item.  Report the value of funds on deposit in item 2 as the sum of item 2.1 and item 2.2. 

Item 2.1                      

Report funds on deposit with resident financial institutions

Item 2.1.1                

Report funds on deposit with RBA

Item 2.1.2                

Report funds on deposit with resident ADIs.  

Item 2.1.3                

Report funds on deposit with resident registered financial corporations

Item 2.1.4                

Report funds on deposit with resident clearing houses and central counterparties. 

Item 2.1.5                

Report funds on deposit with resident financial institutions that are not the RBA, ADIs, registered financial corporations or clearing houses and central counterparties.    

Item 2.1.5 is a derived item.  Report the value of funds on deposit in item 2.1.5  as item 2.1 less the sum of items 2.1.1 to 2.1.4 inclusive.

Item 2.2                      

Report funds on deposit with non-resident financial institutions. 

Item 2.2.1                

Of the amount reported in item 2.2, report the value that is funds on deposit with non-resident clearing houses and central counterparties

3.         Total debt securities

Item 3 collects information on the value of debt securities held by the ADI by the type of debt security.

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

Exclude assets due from related parties.  Report these in items 12 and 13.   

Report each item adjusted for the value of short-sold positions. That is, report the value of debt securities held less the value of debt securities sold short. Do not include unsettled trades.

Include bills of exchange held that have been accepted either by your institution or another institution. 

Item 3    

Report the value of debt securities held. 

Item 3 is a derived item.  Report the value of debt securities held in item 3 as the sum of items 3.3 to 3.15 inclusive.

The value reported for item 3 also equals the sum of item 3.1 and item 3.2.  

Item 3.1                      

Of the amount reported in item 3, report the value of securities held for trading held. 

Item 3.2                      

Of the amount reported in item 3, report the value of securities not held for trading held. 

Item 3.3                      

Report the value of Australian Government Securities held that have an original maturity of less than or equal to 12 months. 

Item 3.4                      

Report the value of Australian Government Securities held that have an original maturity of greater than 12 months. 

Item 3.5                      

Report the value of semi-government Securities held that have an original maturity of less than or equal to 12 months. 

Item 3.6                      

Report the value of semi-government Securities held that have an original maturity of greater than 12 months. 

Item 3.7                      

Report the value of debt securities held that are issued by resident ADIs and have an original maturity of less than or equal to 12 months. 

Item 3.8                      

Report the value of debt securities held that are issued by resident ADIs and have an original maturity of greater than 12 months. 

Item 3.9                      

Report the value of debt securities held that are issued by resident financial institutions other than ADIs or SPVs and that have an original maturity of less than or equal to 12 months. 

Item 3.10                  

Report the value of debt securities held that are issued by resident financial institutions other than ADIs or SPVs and that have an original maturity of greater than 12 months. 

Item 3.11                  

Report the value of debt securities held that are issued by resident private non-financial corporations other than SPVs that have an original maturity of less than or equal to 12 months. 

Item 3.12                  

Report the value of debt securities held that are issued by resident private non-financial corporations other than SPVs that have an original maturity of greater than 12 months. 

Item 3.13                  

Report the value of debt securities held that are issued by resident SPVs. 

Item 3.14                  

Report the value of any other debt securities held other than those reported in items 3.3 to 3.13 that have an original maturity of less than or equal to 12 months. 

Item 3.15                  

Report the value of any other debt securities held other than those reported in items 3.3 to 3.13 that have an original maturity of greater than 12 months. 

4.         Total equity securities

Item 4 collects information on the value of equity securities held by the ADI.   

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

Exclude assets due from related parties.  Report these in items 12 and 13.   

Report each item adjusted for the value of short-sold positions. That is, report the value of equity securities held less the value of equity securities sold short. Do not include unsettled trades. 

Include bills of exchange held that have been accepted either by your institution or another institution. 

Item 4    

Report the value of equity securities held.   

Item 4 is a derived item.  Report the value of equity securities held in item 4 as the sum of item 4.1 and item 4.2. 

Item 4.1                      

Report the value of equity securities held that are securities held for trading. 

Item 4.2                      

Report the value of equity securities held that are securities not held for trading. 

5.         Net acceptances of customers

Item 5 collects information on the value of acceptances of customers’ bills of exchange that are not held by the ADI. 

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

Exclude assets due from related parties.  Report these in items 12 and 13.   

Exclude bills of exchange held by the ADI (including those accepted by your institution or another institution).  Report these as debt securities (item 3).

Item 5    

Report the value of bills of exchange that are not held by the ADI

6.         Total loans and finance leases

Item 6 collects information on the value of credit outstanding for total loans and finance leases. 

Report detail on loans and finance leases by counterparty and other characteristics on ARF 720.1BThe totals reported on ARF 720.1B reconcile to this item.  See the instructions for ARF 720.1B for more detail on the specific items that reconcile.    

Exclude assets due from related parties.  Report these in items 12 and 13.   

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

Exclude loans and finance leases that have been written off. 

Exclude associated deferred tax assets in the amounts reported for collective provisions and individual provisions.  Report these as other assets (item 10.6).

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).

Column 3

Report the value of collective provisions.

SBR: submit column 3 with accounting type of credit (liabilities).

 

Item 6    

Report for loans and finance leases.

7.         Deferred fees and commissions relating to loans and finance leases

Item 7 collects information on the value of deferred fees and commissions relating to loans and finance leases reported in item 6.

SBR: submit item 7 with accounting type of credit (liabilities).

Exclude any deferred fees and commissions relating to loans and finance leases to related parties.  Report these in items 12 and 13.   

Item 7    

Report the total value of deferred fees and commissions relating to loans and finance leases reported in item 6.

Item 7.1                      

Of the total amount reported in item 7, report deferred fees and commissions relating to loans and finance leases to resident households.

Item 7.2                      

Of the total amount reported in item 7, report deferred fees and commissions relating to loans and finance leases to resident non-financial businesses.

Item 7.3                      

Of the total amount reported in item 7, report deferred fees and commissions relating to loans and finance leases to resident financial institutions.

8.         Total property, plant and equipment

Item 8 collects information on the value of property, plant and equipment by the type of asset. 

Exclude assets due from related parties.  Report these in items 12 and 13.   

Exclude assets acquired or held for sale. Report these assets as non-current assets and disposal groups classified as held for sale (item 10.9).

Column 1

Report the value of the property, plant and equipment

Report column 1 gross of any accumulated depreciation and/or impairment.

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

Column 2

Report the value of accumulated depreciation and/or impairment for the assets.

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

Column 3

Report the value of the assets net of accumulated depreciation and/or impairment.

Column 3 is a derived item.  Report the value of net property, plant and equipment in column 3 as column 1 less column 2. 

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

 

Item 8    

Report property, plant and equipment

Item 8.1                      

Report information technology equipment classified as property, plant and equipment.

Exclude: information technology that is treated as an intangible asset for accounting purposes. Report these as intangible assets (item 9).

Item 8.1.1                

Report ‘work in progress’ information technology equipment classified as property, plant and equipment.

Item 8.1.1 is a derived item.  Report ‘work in progress’ information technology equipment classified as property, plant and equipment in item 8.1.1 as the sum of item 8.1.1.1 and item 8.1.1.2. 

Item 8.1.1.1          

Report ‘work in progress’ information technology equipment classified as hardware and software application costs.

Item 8.1.1.2          

Report ‘work in progress’ information technology equipment classified as development and other on-going costs.

Item 8.1.2                

Report ‘in use’ information technology equipment classified as property, plant and equipment.

Item 8.1.2 is a derived item.  Report ‘in use’ information technology equipment classified as property, plant and equipment in item 8.1.2 as the sum of item 8.1.2.1 and item 8.1.2.2. 

Item 8.1.2.1          

Report ‘in use’ information technology equipment classified as hardware and software application costs.

Item 8.1.2.2          

Report ‘in use’ information technology equipment classified as development and other on-going costs.

Item 8.1.3                

Report any other information technology equipment classified as property, plant and equipment that is not ‘work in progress’ information technology equipment or ‘in use’ information technology equipment

Item 8.1.3 is a derived item.  Report the value of other information technology equipment classified as property, plant and equipment that is not ‘work in progress’ information technology equipment or ‘in use’ information technology equipment in item 8.1.3 as item 8.1 less the sum of item 8.1.1 and item 8.1.2.  

Item 8.2                      

Report any other property, plant and equipment not reported in item 8.1. 

Item 8.2 is a derived item.  Report the value of other property, plant and equipment in item 8.2 as item 8 less item 8.1.  

Item 8.2.1                

Report property.

Item 8.2.2                

Report plant and equipment other than information technology equipment reported in item 8.1.

9.         Total intangible assets and goodwill

Item 9 collects information on the value of intangible assets and goodwill.    

Exclude assets due from related parties.  Report these in items 12 and 13.   

Column 1

Report the value gross of any accumulated amortisation and/or impairment.

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

Column 2

Report the value of accumulated amortisation for intangible assets with a finite life, impairment for intangible assets with an infinite life, and impairment for goodwill.

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

Column 3

Report the value net of accumulated amortisation and/or impairment.

Column 3 is a derived item.  Report the value of in column 3 as column 1 less column 2.

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

 

Item 9    

Report intangible assets and goodwill.

For column 1, item 9 is a derived item.  Report the value of intangible assets and goodwill in item 9, column 1 as the sum of items 9.1 to 9.3 inclusive.

Item 9.1                      

Report intangible assets with a finite life.

Item 9.2                      

Report intangible assets with an infinite life.

Item 9.3                      

Report goodwill

10.      Total other assets

Item 10 collects information on the value of all other assets (excluding intra-group assets) that are not reported in items 1 to 9.   

SBR: submit item 10 with accounting type of debit (assets).

Exclude assets due from related parties.  Report these in items 12 and 13.   

Item 10                        

Report the value of other assets that are not reported in items 1 to 9. 

Item 10.1                  

Report the value of interest receivable.    

Item 10.1 is a derived item.  Report the value of interest receivable in item 10.1 as the sum of item 10.1.1 and item 10.1.2.   

Item 10.1.1            

Report the value of interest receivable relating to loans and finance leases.

Item 10.1.2            

Report the value of interest receivable relating to securities and other interest-earning assets. 

Exclude loans and finance leases.  Report these in item 10.1.1. 

Item 10.2                  

Report the value of capitalised expenses.

Item 10.3                  

Report the value of derivative financial instruments classified as assets. 

Item 10.3 is a derived item.  Report the value of derivative financial instruments in item 10.3 as the sum of item 10.3.1 and item 10.3.2.   

Item 10.3.1            

Report the value of derivative financial instruments classified as assets that are held in the trading book. 

Item 10.3.2            

Report the value of derivative financial instruments classified as assets that are held in the banking book. 

Item 10.4                  

Report the value of receivables related to securities borrowed under securities lending arrangements or purchased under repurchase agreements

Item 10.5                  

Report the value of outstanding security settlement amounts receivable from all customers, including amounts receivable from broking activity.  Include receivables from all customers (including financial institutions and the non-financial sectors). 

Item 10.6                  

Report the value of deferred tax assets. 

Report this item in accordance with AASB 112.

Item 10.7                  

Report the carrying value of purchased loans (including credit card relationships) and finance leases when the reporting entity purchases the right to receive existing loans or finance leases payments (including credit card receivables) in consideration for providing loans and finance leases services to those customers.

Also report any purchased loans and finance leases servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.

Item 10.8                  

Report the value of defined benefit assets. 

Report defined benefit assets according to the classification and measurement basis used in AASB 119.

Item 10.9                  

Report the value of non-current assets and disposal groups classified as held for sale

Item 10.10              

Report the value of items in suspense or unreconciled/unidentified transactions/balances.

Item 10.11              

Report the value of fees and commissions due but not yet paid.

Item 10.11.1        

Of the amount reported in item 10.11, report the value that is due from resident households. 

Item 10.11.2        

Of the amount reported in item 10.11, report the value that is due from resident non-financial businesses. 

Item 10.11.3        

Of the amount reported in item 10.11, report the value that is due from resident financial institutions. 

Item 10.12              

Report the value of any other assets not separately reported in items 10.1 to 10.11.

Include:

·                allocated gold and

·                valuables.

Item 10.12 is a derived item.  Report the value of other assets in item 10.12 as item 10 less the sum of item 10.1, item 10.2, item 10.3, items 10.4 to 10.10 inclusive, and item 10.11. 

Item 10.12.1        

Of the amount reported in item 10.12, report the value that is non-financial assets. 

11.      Total assets excluding intra-group assets

Item 11 collects information on the value of total assets due from non-related parties. 

SBR: submit item 11 with accounting type of debit (assets).

Exclude assets due from related parties.  Report these in items 12 and 13.   

Item 11                        

Report the value of total assets (excluding intra-group assets).   

Item 11 is a derived item.  Report the value of total assets excluding intra-group in item 11 as the sum of item 1, item 2 (column 3), item 3, item 4, item 5, item 6 (column 1), item 8 (column 3), item 9 (column 3), and item 10, less the sum of item 6 (column 2), item 6 (column 3), and item 7.    

12.      Total intra-group assets

Item 12 collects information on the value of total assets due from related parties (intra-group assets).    

SBR: submit item 12 with accounting type of debit (assets).

Exclude assets from non-related parties. 

Item 12                        

Report the value of total intra-group assets.

Item 12.1                  

Report the value of intra-group assets due from the parent entity. 

Item 12.2                  

Report the value of intra-group assets due from SPVs. 

Item 12.3                  

Report the value of intra-group assets due from related parties other than the parent entity and SPVs

Item 12.3 is a derived item.  Report the value of other intra-group assets in item 12.3 as item 12 less the sum of item 12.1 and item 12.2. 

13.      Total assets including intra-group assets

Item 13 collects information on the value of total assets due from related parties and non-related parties.    

SBR: submit item 13 with accounting type of debit (assets).

Include assets due from related parties and non-related parties.    

Item 13                        

Report the value of total assets (including intra-group assets).   

Item 13 is a derived item.  Report the value of total assets including intra-group assets in item 13 as the sum of item 11 and item 12.  

Item 13.1                  

Of the amount reported in item 13, report the value of on-balance sheet securitised assets.

Item 13.1 equals the value reported for liabilities to SPVs representing the value of assets transferred for securitisation (item 20.1). 

Item 13.1.1            

Report the value of loans and finance leases that have been securitised but cannot be derecognised from the balance sheet. 

Item 13.1.2            

Report the value of any assets, other than loans and finance leases that have been securitised but cannot be derecognised from the balance sheet. 

Item 13.1.2 is a derived item.  Report the value of other securitised assets in item 13.1.2 as item 13.1 less item 13.1.1. 

Item 13.1.2.1      

Of the amount reported in item 13.1.2, report the value of assets that have been self-securitised.

Section B: Liabilities

Section B collects information on the value of the liabilities of the ADI due to both residents and non-residents.

Report liabilities due to related parties (intra-group liabilities) in items 20 and 21 only. 

14.      Total deposits

Item 14 collects information on the value of deposits with the ADI.   

Detail on deposits by counterparty and type of deposit is reported on ARF 720.2BThe total reported on ARF 720.2B reconciles to this item.  See the ARF 720.2B instructions for more detail on the specific items that reconcile.  

SBR: submit item 14 with accounting type of credit (liabilities).

Exclude liabilities due to related parties.  Report these in items 20 and 21.

Item 14                        

Report the value of deposits.

15.      Total acceptances

Item 15 collects information on the value of acceptances of customers’ bills of exchange that are not held by the ADI.

SBR: submit item 15 with accounting type of credit (liabilities).

Exclude liabilities due to related parties.  Report these in items 20 and 21.

Exclude bills of exchange held by the ADI (including those accepted by your institution or another institution).

Item 15                        

Report the value of acceptances of bills of exchange that are not held by the ADI.

16.      Total borrowings

Item 16 collects information on the value of borrowings of the ADI.  

SBR: submit item 16 with accounting type of credit (liabilities).

Exclude liabilities due to related parties.  Report these in items 20 and 21.

 

Column 1

Report the value with an original maturity of 12 months or less.        

Column 2

Report the value with an original maturity of greater than 12 months.        

Column 3

Of the amount reported in column 2, report the value that has a residual maturity of 12 months or less. 

 

Item 16                        

Report total borrowings. 

Item 16 is a derived item.  Report the value of borrowings in item 16 as the sum of item 16.1, item 16.2, and item 16.3.

Item 16.1                  

Report debt securities.  

Item 16.2                  

Report loans and finance leases.

Item 16.2 is a derived item.  Report the value of loans and finance leases in item 16.2 as the sum of item 16.2.1 and item 16.2.2.

Item 16.2.1            

Report loans and finance leases due to residents.

Item 16.2.1 is a derived item.  Report the value of loans and finance leases – residents in item 16.2.1 as the sum of item 16.2.1.1 and item 16.2.1.2.

Item 16.2.1.1      

Report loans and finance leases due to resident ADIs.

Exclude: settlement account balances.  Report these as deposits (item 14).

Item 16.2.1.1 is a derived item.  Report the value of loans and finance leases due to resident ADIs in item 16.2.1.1 as the sum of item 16.2.1.1.1 and item 16.2.1.1.2. 

Item 16.2.1.1.1                        

Report fixed interest rate loans and finance leases due to resident ADIs.

Item 16.2.1.1.2                        

Report variable interest rate loans and finance leases due to resident ADIs.

Item 16.2.1.2      

Report loans and finance leases due to resident counterparties other than ADIs.

Item 16.2.1.2 is a derived item.  Report the value of loans and finance leases other residents in item 16.2.1.2 as the sum of item 16.2.1.2.1 and item 16.2.1.2.2. 

Item 16.2.1.2.1                        

Report fixed interest rate loans and finance leases due to resident counterparties other than ADIs.

Item 16.2.1.2.2                        

Report variable interest rate loans and finance leases due to resident counterparties other than ADIs.

Item 16.2.2            

Report loans and finance leases due to non-residents.

Item 16.3                  

Report members’ withdrawable shares.

17.      Total provisions

Item 17 collects information on the value of provisions by the type of provision.

Exclude individual provisions and collective provisions relating to loans and finance leases.   SBR: submit item 17 with accounting type of credit (liabilities).

Exclude liabilities due to related parties.  Report these in items 20 and 21.

Item 17                        

Report the total value of provisions.

Item 17.1                  

Report the value of provisions for dividends

Item 17.2                  

Report the value of provisions for employee entitlements. 

Include: provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements.

Report this in accordance with the requirements of AASB 119.

Item 17.3                  

Report the value of provisions for non-lending losses. 

Include:

·                provision for self-insurance;

·                frauds;

·                litigation, fraud detection and prevention;

·                forgeries; and

·                non-transferred insurance risks.

Item 17.4                  

Report the value of provisions raised for the restructuring of an organisation.

Include:

·                severance, termination and redundancy payments; and

·                integration costs.

Item 17.5                  

Report the value of any other provisions not reported in items 17.1 to 17.4. 

Include:

·                individual provisions for off-balance sheet credit related commitments;

·                leased premises surplus to current requirements; and

·                provision for subsidiary integration costs.

Exclude: provisions for lending losses.  Report these in item 6. 

Item 17.5 is a derived item.  Report the value of other provisions in item 17.5 as item 17 less the sum of items 17.1 to 17.4 inclusive.

18.      Total creditors and other liabilities

Item 18 collects information on the value of total creditors and any other liabilities due to non-related parties that are not reported in items 14 to 17, by type of liability. 

SBR: submit item 18 with accounting type of credit (liabilities).

Exclude liabilities due to related parties.  Report these in items 20 and 21.

Item 18                        

Report the value of any liabilities due to non-related parties that are not reported in items 14 to 17.  

Item 18.1                  

Report the value of tax liabilities. 

Recognition of current and deferred tax liabilities are to be made in accordance with AASB 112.

Item 18.2                  

Report the value of current defined benefit liabilities. 

This must be consistent with the classification and measurement basis used in AASB 119.

Item 18.3                  

Report the value of non-current defined benefit liabilities. 

This must be consistent with the classification and measurement basis used in AASB 119.

Item 18.4                  

Report the value of interest payable.

Item 18.4.1            

Report the value of interest payable on debt securities

Item 18.4.2            

Report the value of interest payable on deposits.

Item 18.4.3            

Report the value of interest payable on loans and finance leases.

Item 18.4.4            

Report the value of interest payable on any other liabilities other than debt securities, deposits, loans and finance leases. 

Item 18.4.4 is a derived item.  Report the value of other interest payable in item 18.4.4 as item 18.4 less the sum of items 18.4.1 to 18.4.3 inclusive.   

Item 18.5                  

Report the value of unearned interest.

Item 18.6                  

Report the value of payables related to securities lent under securities lending arrangements or sold under repurchase agreements. 

Item 18.7                  

Report outstanding security settlement amounts payable to customers, including amounts payable from broking activity. This typically occurs where securities transactions are recorded on a trade-date basis rather than a settlement-day basis. Include amounts payable to all customers (including financial institutions and the non-financial sectors). 

Item 18.8                  

Report the value of derivative financial instruments classified as liabilities. 

Item 18.8 is a derived item.  Report derivative financial instruments in item 18.8 as the sum of item 18.8.1 and item 18.8.2.

Item 18.8.1            

Report the value of derivative financial instruments classified as liabilities in the trading book

Item 18.8.2            

Report the value of derivative financial instruments classified as liabilities in the banking book.

Item 18.9                  

Report the value of liabilities included in disposal groups classified as held for sale consistent with AASB 5.

Item 18.10              

Report the value of items in suspense or unreconciled/unidentified transactions/balances that are in a liability position.

Item 18.11              

Report the value of share capital repayable on demand. 

Item 18.12              

Report the value of any other liabilities due to non-related parties that are not reported in items 18.1 to 18.11.

Include: deferred fees and commissions, except deferred fees and commissions relating to loans and finance leases reported in item 7.

Exclude: deferred fees and commissions relating to loans and finance leases reported in item 7.

Item 18.12 is a derived item.  Report the value of other liabilities in item 18.12 as item 18 less the sum of items 18.1 to 18.3 inclusive, item 18.4, items 18.5 to 18.7 inclusive, item 18.8, and items 18.9 to 18.11 inclusive. 

Item 18.12.1        

Of the amount reported in item 18.12, report the value that is for deferred fees and commissions received from resident households.

Item 18.12.2        

Of the amount reported in item 18.12, report the value that is for deferred fees and commissions received from resident non-financial businesses.

Item 18.12.3        

Of the amount reported in item 18.12, report the value that is for deferred fees and commissions received from resident financial institutions.

Item 18.12.4        

Of the amount reported in item 18.12, report the value that is for trade credit due to resident non-financial businesses.

Item 18.12.5        

Of the amount reported in item 18.12, report the value that is for trade credit due to resident financial institutions.

19.      Total liabilities excluding intra-group liabilities

Item 19 collects information on the value of total liabilities due to non-related parties. 

SBR: submit item 19 with accounting type of credit (liabilities).

Exclude liabilities due to related parties.  Report these in items 20 and 21.

Item 19                        

Report the value of total liabilities to non-related parties.

Item 19 is a derived item.  Report the value of total liabilities excluding intra-group in item 19 as the sum of item 14, item 15, item 16 (column 1 and column 2), item 17, and item 18.

20.      Total intra-group liabilities

Item 20 collects information on the value of total liabilities due to related parties (intra-group liabilities). 

Exclude individual provisions and collective provisions for loans and finance leases.  Report these with intra-group loans and finance leases in items 12 and 13. 

SBR: submit item 20 with accounting type of credit (liabilities).

Exclude liabilities due to non-related parties.  

Item 20                        

Report the value of total intra-group liabilities. 

Item 20.1                  

Of the amount reported in item 20, report the value due to SPVs representing the value of assets transferred for securitisation

Item 20.1 equals the value reported for assets that have been securitised in item 13.1. 

21.      Total liabilities including intra-group liabilities

Item 21 collects information on the value of total liabilities due to both related parties and non-related parties. 

SBR: submit item 21 with accounting type of credit (liabilities).

Item 21                        

Report the value of total liabilities (including intra-group liabilities).   

Item 21 is a derived item.  Report the value of total liabilities including intra-group liabilities in item 21 as the sum of item 19 and item 20.  

Section C: Shareholders’ Equity

Section C collects information about the value of shareholders’ equity of the ADI by the type of equity.  

22.      Total share capital

Item 22 collects information on the value of total share capital of the ADI

SBR: submit item 22 with accounting type of credit (equity).

Item 22                        

Report the total value of share capital.

Item 22.1                  

Report the value of ordinary share capital on issue. 

Item 22.2                  

Report the value of preference share capital on issue. 

Item 22.3                  

Report the value of any other form of share capital that is not ordinary share capital on issue or preference share capital on issue. 

Exclude long-term borrowings or hybrid securities that are treated as liabilities under the applicable Australian Accounting Standards (e.g. hybrid securities treated as liabilities). Report these in item 16.

Item 22.3 is a derived item.  Report the value of other share capital in item 22.3 as item 22 less the sum of item 22.1 and item 22.2.

23.      Total reserves

Item 23 collects information on the value of total reserves of the ADI. 

SBR: submit item 23 with accounting type of credit (equity).

Item 23                        

Report the value of total reserves.

Item 23.1                  

Report the value of general reserves.

This is derived from revenue profits and is mostly available for dividend payment.

Exclude: any portion of collective provisions that forms part of shareholders’ equity. These excluded amounts are to be recorded in collective provisions in item 6. 

Item 23.2                  

Report the value of capital profits reserves.

Item 23.3                  

Report the value of asset revaluation reserves (ARR). 

Include amounts relating to the revaluation of:

·                property, plant and equipment;

·                intangible assets;

·                investment in subsidiaries;

·                investments in associated entities;

·                non-current assets or disposal groups classified as held for sale; and

·                other assets.

Item 23.4                  

Report the value of foreign currency translation reserves.

Include: the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.

Item 23.5                  

Report the value of cash flow hedge reserves.

Include: the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132, and AASB 7.

Item 23.6                  

Report the value of share-based payments reserves.

Include: the equity-settled share-based payment reserve amounts as required by AASB 2.

Item 23.7                  

Report the value of any other reserves not reported in items 23.1 to 23.6. 

Include: dividend reinvestment plan reserve.

Item 23.7 is a derived item.  Report the value of other reserves in item 23.7 as item 23 less the sum of items 23.1 to 23.6 inclusive.

24.      Total retained profits or accumulated losses at the end of the period

Item 24 collects information on the value of retained profits or accumulated losses as at the end of the period. 

SBR: submit item 24 with accounting type of credit (equity).

Item 24                        

Report the value of retained profits/losses or accumulated profits/losses. 

25.      Total shareholders’ equity

Item 25 collects information on the value of total shareholders’ equity.    

SBR: submit item 25 with accounting type of credit (equity).

Item 25                        

Report the value of total shareholders’ equity. 

Item 25 is a derived item.  Report the value of total shareholders’ equity in item 25 as the sum of item 22, item 23 and item 24.

 



[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 720.0A, on the condition it provides information under ARF 720.0B.