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Determinations/Financial (Other) as made
This instrument determines Reporting Standard ARS 741.0 ABS/RBA Business Finance.
Administered by: Treasury
Registered 07 Jun 2019
Tabling HistoryDate
Tabled HR02-Jul-2019
Tabled Senate02-Jul-2019

Financial Sector (Collection of Data) (reporting standard) determination No. 10 of 2019

Reporting Standard ARS 741.0 ABS/RBA Business Finance 

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 741.0 ABS/RBA Business Finance, 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 1 July 2019.

 

This instrument commences on 1 July 2019.

 

Dated: 4 June 2019

 

 

[Signed]

Alison Bliss

General Manager

Data Analytics & Insights 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 741.0 ABS/RBA Business Finance comprises the document commencing on the following page.

 


 

Reporting Standard ARS 741.0

ABS/RBA Business Finance

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 provision of business finance to private and public sector businesses.

It includes Reporting Form ARF 741.0 ABS/RBA Business Finance 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 741.0 ABS/RBA Business Finance (ARF 741.0) is used by the ABS and RBA for various purposes, including statistical publications. 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 ‘business credit’ is measured by the sum of the values reported in items 1.1.1.2 (column 1), 1.1.1.3 (column 1) and 1.1.1.5 (column 1) on Reporting Form ARF 720.1A/B ABS/RBA Loans and Finance Leases (Standard)/(Reduced) (ARF 720.1A/B).

Class of financial institution

Applicable

ADIs

Yes if business credit ≥ $2 billion

RFCs

Yes if business credit ≥ $2 billion

    

5.             APRA may from time to time determine that a higher threshold will apply to a particular ADI or RFC than that specified in paragraph 4 of this Reporting Standard and 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 July 2019.

Information required

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

Method of submission

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

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

Reporting periods and due dates

9.             The information required by this Reporting Standard must be provided in respect of each calendar month by an ADI or RFC to which this Reporting Standard applies under paragraphs 4 or 5.

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_741_0: ABS/RBA Business Finance

 

Australian Business Number

Institution Name

Reporting Period

Scale Factor

Monthly

Reporting Consolidation

 

Domestic

 

 

1. Borrower-accepted commitments for business loans - by product

 

Credit cards

Margin lending

Other revolving credit facilities

Fixed-term loans

(1)

(2)

(3)

(4)

1.1. New borrower-accepted commitments to resident non-related parties during the month

 

 

 

 

1.2. Total number of new borrower-accepted commitments to resident non-related parties during the month

 

 

 

 

1.3. Cancellations of and reductions in resident non-related parties' previously committed (and accepted) credit limits during the month

 

 

 

 

1.4. Total credit limits available to resident non-related parties (including credit outstanding) as at the end of the month

 

 

 

 

1.4.1. of which: Credit outstanding as at the end of the month

 

 

 

 

1.5. Total number of lending facilities to resident non-related parties as at the end of the month

 

 

 

 

1.6. Total credit limits available to non-resident non-related parties (including credit outstanding) as at the end of the month

 

 

 

 

1.6.1. of which: Credit outstanding as at the end of the month

 

 

 

 

 

 

2. New borrower-accepted commitments for business loans - by purpose

 

Small

Medium

Large

(1)

(2)

(3)

2.1. Total new borrower-accepted commitments for fixed-term business loans to resident non-related parties

 

 

 

2.1.1. Construction finance

 

 

 

2.1.1.1. of which: New South Wales

 

 

 

2.1.1.2. of which: Victoria

 

 

 

2.1.1.3. of which: Queensland

 

 

 

2.1.1.4. of which: South Australia

 

 

 

2.1.1.5. of which: Western Australia

 

 

 

2.1.1.6. of which: Tasmania

 

 

 

2.1.1.7. of which: Northern Territory

 

 

 

2.1.1.8. of which: Australian Capital Territory

 

 

 

2.1.1.9. Construction of dwellings

 

 

 

2.1.1.10. Construction of non-residential buildings

 

 

 

2.1.1.10.1.                Construction of shops

 

 

 

2.1.1.10.2.                Construction of offices

 

 

 

2.1.1.10.3.                Construction of industrial buildings

 

 

 

2.1.1.10.4.                Construction of other non-residential buildings

 

 

 

2.1.1.11. Construction of non-building structures

 

 

 

2.1.1.12. Alterations, additions and repairs

 

 

 

2.1.2. Finance for the purchase of property

 

 

 

2.1.2.1. of which: New South Wales

 

 

 

2.1.2.2. of which: Victoria

 

 

 

2.1.2.3. of which: Queensland

 

 

 

2.1.2.4. of which: South Australia

 

 

 

2.1.2.5. of which: Western Australia

 

 

 

2.1.2.6. of which: Tasmania

 

 

 

2.1.2.7. of which: Northern Territory

 

 

 

2.1.2.8. of which: Australian Capital Territory

 

 

 

2.1.2.9. Purchase of dwellings

 

 

 

2.1.2.10. Purchase of non-residential buildings

 

 

 

2.1.2.10.1.                Purchase of shops

 

 

 

2.1.2.10.2.                Purchase of offices

 

 

 

2.1.2.10.3.                Purchase of industrial buildings

 

 

 

2.1.2.10.4.                Purchase of other non-residential buildings

 

 

 

2.1.2.11. Purchase of non-building structures

 

 

 

2.1.2.12. Purchase of land

 

 

 

2.1.2.12.1.                Purchase of rural property

 

 

 

2.1.2.12.2.                Purchase residential land

 

 

 

2.1.2.12.3.                Purchase of non-residential land

 

 

 

2.1.3. Wholesale finance

 

 

 

2.1.4. Plant and equipment finance

 

 

 

2.1.5. Working capital

 

 

 

2.1.6. Acquisitions

 

 

 

2.1.7. External refinance

 

 

 

2.1.8. Internal refinance

 

 

 

2.1.9. General business purposes

 

 

 

2.2. Total new borrower-accepted commitments for revolving business loans to resident non-related parties

 

 

 

2.3. Total new borrower-accepted commitments for business loans to non-resident non-related parties

 

 

 

 

 

 

3. New borrower-accepted commitments for business finance - by industry

 

Fixed-term loans

Revolving credit

Other finance

(1)

(2)

(3)

3.1. Total new borrower-accepted commitments for business finance to resident non-related parties

 

 

 

3.1.1. Agriculture, forestry and fishing

 

 

 

3.1.2. Mining

 

 

 

3.1.3. Manufacturing

 

 

 

3.1.4. Electricity, gas, water and waste services

 

 

 

3.1.5. Construction

 

 

 

3.1.5.1. Residential building construction

 

 

 

3.1.5.2. Non-residential building construction

 

 

 

3.1.5.3. Other construction

 

 

 

3.1.6. Wholesale trade

 

 

 

3.1.7. Retail trade

 

 

 

3.1.8. Accommodation and food services

 

 

 

3.1.9. Transport, postal and warehousing

 

 

 

3.1.10. Information media and telecommunications

 

 

 

3.1.11. Financial and insurance services

 

 

 

3.1.11.1. of which: RBA

 

 

 

3.1.11.2. of which: ADIs

 

 

 

3.1.11.3. of which: Registered financial corporations

 

 

 

3.1.11.4. of which: Central borrowing authorities

 

 

 

3.1.12. Rental, hiring and real estate services

 

 

 

3.1.13. Professional, scientific and technical services

 

 

 

3.1.14. Administrative and support services

 

 

 

3.1.15. Public administration and safety

 

 

 

3.1.16. Education and training

 

 

 

3.1.17. Health care and social assistance

 

 

 

3.1.18. Arts and recreation services

 

 

 

3.1.19. Other services

 

 

 

3.2. Total new borrower-accepted commitments for business finance to non-resident non-related parties

 

 

 

 

4. New borrower-accepted commitments for finance leases - by purpose

 

Value

(1)

4.1. Total new borrower-accepted commitments for finance leases to resident non-related parties

 

4.1.1. of which: Plant and equipment finance

 

4.1.1.1. Road vehicles

 

4.1.1.2. Other transportation vehicles and equipment

 

4.1.1.3. Other plant and equipment

 

4.2. Total new borrower-accepted commitments for finance leases to non-resident non-related parties

 

 

 

 

 

 


Reporting Form ARF 741.0

ABS/RBA Business Finance

Instructions

These instructions assist completion of Reporting Form ARF 741.0. ARF 741.0 collects information relating to the provision of finance to private and public sector businesses for business purposes by ADIs and RFCs.

Information reported in ARF 741.0 is required primarily for purposes of the ABS and the RBA. This information is required for various purposes, including policy and statistical purposes. Published aggregate statistics from this collection are used for research and policy formulation by a range of interested parties, including economists, State and Federal Governments, and the private sector. Information reported in ARF 741.0 may also be used by APRA for prudential and publication purposes.

Reporting level

ARF 741.0 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.

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

Counterparties

For the purposes of this form, report only finance to private and public sector businesses for business purposes.

For the purposes of this form, private and public sector businesses may exist in either the resident or non-resident sectors. 

Positions with resident and non-resident private and public sector businesses are collected separately. 

Exclude positions with related parties

Types of finance

For the purposes of this form, finance includes:

·                loans;

·                finance leases; and

·                bill acceptances.   

For borrower-accepted commitments report only loans and finance leases where the legal lender on the contract is an entity included in the domestic books consolidation of the ADI or RFC

Report only bill acceptances where the legal tender on the contract is an entity included in the domestic books consolidation of the ADI or RFC.

When reporting information on the stock of outstanding finance (e.g. loans and finance leases) only include finance that is held on-balance sheet, unless otherwise directed.

Reporting by purpose

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

Credit outstanding

Report outstanding finance under the category in which it sits as at the reporting date. For example, if a loan was originally classified as having a fixed interest rate but now has a variable interest rate then report it as variable interest rate for the current reporting period.

Values

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

Report monetary amounts on ARF 741.0 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

Report values on ARF 741.0 as whole dollars.

Numbers

Report numbers on ARF 741.0 unscaled, as whole numbers for ADIs and RFCs.

Standard Business Reporting (SBR)

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

Specific instructions

Terms highlighted in bold italics are defined in ARS 701.0.

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

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

1.         Borrower-accepted commitments for business loans – by product

Item 1 collects information on the number and value of new borrower-accepted commitments, cancellations of existing borrower-accepted commitments and total credit limits for loans to private and public sector businesses. 

Reporting basis: report item 1 as at the end of the reporting period or during the reporting period as directed. 

Include only loans in this item. Exclude bill acceptances and finance leases.

Report credit limits and credit outstanding in the category in which they sit as at the end of the reporting period.

Column 1

Report the number or value for credit cards as directed.    

Column 2

Report the number or value for margin lending as directed.

Column 3

Report the number or value for revolving credit facilities other than credit cards and margin lending as directed.

Column 4

Report the number or value for fixed-term loans other than margin lending as directed.

 

Item 1.1                      

Report the value of new borrower-accepted commitments to resident non-related parties during the reporting period.

Include: the value of credit limits for new borrower-accepted commitments for the purpose of internal refinance and external refinance.

SBR: submit item 1.1 with accounting type of debit (assets).

Item 1.2                      

Report the number of new borrower-accepted commitments to resident non-related parties during the reporting period.

Include: the number of new borrower-accepted commitments for the purpose of internal refinance and external refinance.

Item 1.3                      

Report the value of any cancellations of and reductions in resident non-related parties’ previously committed credit limits during the reporting period.

Include: the value of credit limits cancelled during the reporting period due to an internal refinance or external refinance.

Exclude: repayments that reduce the used portion of the credit facility, but not the total credit available. 

Do not report this item for column 2 or column 4.

SBR: submit item 1.3 with accounting type of credit (negative assets).

Item 1.4                      

Report the value of total credit limits available to resident non-related parties (including credit outstanding) as at the end of the reporting period.

SBR: submit item 1.4 with accounting type of debit (assets).

Item 1.4.1                

Of the amount reported in item 1.4, report the value of credit outstanding as at the end of the reporting period.

The value of credit outstanding reported for credit cards in column 1 of item 1.4.1 must be equal to item 3.1.3.1 (column 1) on Reporting Form ARF 720.1A ABS/RBA Loans and Finance Leases (Standard) (ARF 720.1A) and item 3.1.3.1 (column 3) on ARF 720.1A for institutions that report on that form.

The value of credit outstanding reported for margin lending in column 2 of item 1.4.1 must be equal to item 3.1.3.3 (column 1) on ARF 720.1A and item 3.1.3.3 (column 3) on ARF 720.1A for institutions that report on that form.

Alternatively, the value of credit outstanding reported for margin lending in column 2 of item 1.4.1 must be equal to item 3.1.1 (column 1) on Reporting Form ARF 720.1B ABS/RBA Loans and Finance Leases (Reduced) (ARF 720.1B).

The value of credit outstanding reported for revolving credit facilities other than credit cards and margin lending in column 3 of item 1.4.1 must be equal to item 3.1.3.5 (column 1) on ARF 720.1A and item 3.1.3.5 (column 3) on ARF 720.1A for institutions that report on that form.

The value of credit outstanding reported for fixed-term loans in column 4 of item 1.4.1 must be equal to item 3.1.3.4 (column 1) on ARF 720.1A and item 3.1.3.4 (column 3) on ARF 720.1A for institutions that report on that form.

SBR: submit item 1.4.1 with accounting type of debit (assets).

Item 1.5                      

Report the total number of facilities available to resident non-related parties as at the end of the reporting period.

Item 1.6                      

Report the value of total credit limits available to non-resident non-related parties (including credit outstanding) as at the end of the reporting period.

SBR: submit item 1.6 with accounting type of debit (assets).

Item 1.6.1                

Of the amount reported in item 1.6, report the value of credit outstanding as at the end of the reporting period.

SBR: submit item 1.6.1 with accounting type of debit (assets).

2.         New borrower-accepted commitments for business loans – by purpose

Item 2 collects information on the value of new borrower-accepted commitments for loans to private and public sector businesses for business purposes during the reporting period by purpose sub-class

Reporting basis: report item 2 as during the reporting period

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

Include only loans in this item. Exclude bill acceptances and finance leases.

When reporting by location, report according to the location of the construction site or property that the finance will be used for, not the location where the commitment was made or where the headquarters of the business are located. 

Column 1

Report the value for private and public sector businesses classified as small

Column 2

Report the value for private and public sector businesses classified as medium

Column 3

Report the value for private and public sector businesses classified as large

 

Item 2.1                      

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties.

Item 2.1.1                

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for construction finance. 

Item 2.1.1 is a derived item. Report the value of new borrower-accepted commitments for fixed-term loans to resident non-related parties for construction finance in item 2.1.1 as the sum of item 2.1.1.9, item 2.1.1.10, item 2.1.1.11 and item 2.1.1.12.

Item 2.1.1.1          

Of the total reported in item 2.1.1, report the value for construction in New South Wales.

Item 2.1.1.2          

Of the total reported in item 2.1.1, report the value for construction in Victoria.

Item 2.1.1.3          

Of the total reported in item 2.1.1, report the value for construction in Queensland.

Item 2.1.1.4          

Of the total reported in item 2.1.1, report the value for construction in South Australia.

Item 2.1.1.5          

Of the total reported in Item 2.1.1, report the value for construction in Western Australia.

Item 2.1.1.6          

Of the total reported in Item 2.1.1, report the value for construction in Tasmania.

Item 2.1.1.7          

Of the total reported in Item 2.1.1, report the value for construction in the Northern Territory.

Item 2.1.1.8          

Of the total reported in Item 2.1.1, report the value for construction in the Australian Capital Territory.

Item 2.1.1.9          

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for the construction of dwellings.

Include: fixed-term loans for the purchase of residential land for the construction of a new dwelling.

Item 2.1.1.10      

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for the construction of non-residential buildings.

Include: new borrower-accepted commitments for fixed-term loans for the purchase of non-residential land for the construction of non-residential buildings.

Item 2.1.1.10.1                        

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for the construction of shops

Item 2.1.1.10.2                        

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for the construction of offices

Item 2.1.1.10.3                        

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for the construction of industrial buildings

Item 2.1.1.10.4                        

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for construction of other non-residential buildings not already reported in items 2.1.1.10.1 to 2.1.1.10.3.

Include: new borrower-accepted commitments for fixed-term loans for the purchase of non-residential land for the construction of non-residential buildings.

Item 2.1.1.10.4 is a derived item. Report the value of new borrower-accepted commitments for fixed-term loans to resident non-related parties for construction of other non-residential buildings in item 2.1.1.10.4 as item 2.1.1.10 less the sum of items 2.1.1.10.1 to 2.1.1.10.3 inclusive.

Item 2.1.1.11      

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for the construction of non-building structures

Item 2.1.1.12      

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for alterations, additions and repairs or any other improvements to property, land and non-building structures.   

Item 2.1.2                

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for the purchase of property.

Item 2.1.2 is a derived item for columns 1 and 2. Report the value of new borrower-accepted commitments for fixed-term loans to resident non-related parties for the purchase of property in item 2.1.2 as the sum of item 2.1.2.9, item 2.1.2.10, item 2.1.2.11 and item 2.1.2.12.

Item 2.1.2.1          

Of the total reported in item 2.1.2, report the value for the purchase of property in New South Wales.

Item 2.1.2.2          

Of the total reported in item 2.1.2, report the value for the purchase of property in Victoria.

Item 2.1.2.3          

Of the total reported in item 2.1.2, report the value for the purchase of property in Queensland.

Item 2.1.2.4          

Of the total reported in item 2.1.2, report the value for the purchase of property in South Australia.

Item 2.1.2.5          

Of the total reported in item 2.1.2, report the value for the purchase of property in Western Australia.

Item 2.1.2.6          

Of the total reported in item 2.1.2, report the value for the purchase of property in Tasmania.

Item 2.1.2.7          

Of the total reported in item 2.1.2, report the value for the purchase of property in the Northern Territory.

Item 2.1.2.8          

Of the total reported in item 2.1.2, report the value for the purchase of property in the Australian Capital Territory.

Item 2.1.2.9          

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for the purchase of dwellings

Item 2.1.2.10      

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for the purchase of non-residential buildings

Item 2.1.2.10.1                        

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for the purchase of shops

Item 2.1.2.10.2                        

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for the purchase of offices

Item 2.1.2.10.3                        

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for the purchase of industrial buildings

Item 2.1.2.10.4                        

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for the purchase of any other non-residential buildings not already reported in items 2.1.2.10.1 to 2.1.2.10.3.

Item 2.1.2.10.4 is a derived item. Report the value of new borrower-accepted commitments for fixed-term loans to resident non-related parties for purchase of other non-residential buildings in item 2.1.1.10.4 as item 2.1.2.10 less the sum of items 2.1.2.10.1 to 2.1.2.10.3 inclusive.

Item 2.1.2.11      

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for the purchase of non-building structures.

Item 2.1.2.12      

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for the purchase of land.

Item 2.1.2.12 is a derived item. Report the value of new borrower-accepted commitments for fixed-term loans to resident non-related parties for the purchase of land in item 2.1.2.12 as the sum of items 2.1.2.12.1 to 2.1.2.12.3 inclusive. 

Item 2.1.2.12.1                        

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for the purchase of rural property.

Item 2.1.2.12.2                        

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for the purchase of residential land.

Exclude:

·                new borrower-accepted commitments for fixed-term loans for the purchase of residential land for the construction of a new dwelling. Report these as construction of dwellings in item 2.1.1.9; and  

·                new borrower-accepted commitments for fixed-term loans for the purchase of residential land where there is an existing dwelling. Report these as purchase of dwellings in item 2.1.2.9.

Item 2.1.2.12.3                        

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for the purchase of non-residential land

Exclude:

·                new borrower-accepted commitments for fixed-term loans for the purchase of non-residential land for the construction of a building or structure. Report these as construction of non-residential buildings or non-building structures in items 2.1.1.10 or 2.1.1.11 as appropriate; and  

·                new borrower-accepted commitments for fixed-term loans for the purchase of non-residential land where there is an existing building. Report these as purchase of non-residential buildings in item 2.1.2.10. 

Item 2.1.3                

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for the purpose of wholesale finance

Item 2.1.4                

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for the purpose of finance for plant and equipment

Include: finance for the purchase, construction, repair or any other improvements to plant and equipment.

Item 2.1.5                

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for the purpose of finance for working capital.   

Item 2.1.6                

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for the purpose of finance for acquisitions

Item 2.1.7                

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for the purpose of external refinance

Item 2.1.8                

Report the total value of new borrower-accepted commitments for fixed-term loans to resident non-related parties for the purpose of internal refinance.

Item 2.1.9                

Report new borrower-accepted commitments for fixed-term loans to resident non-related parties for general business purposes (that is any other purpose other than those reported under items 2.1.1 to 2.1.8 for columns 1 and 2, or any other purpose other than those reported under items 2.1.1 and 2.1.2) for column 3.

Item 2.1.9 is a derived item.

For column 1 (small) and column 2 (medium), report the value of new borrower-accepted commitments for fixed-term loans to resident non-related parties for general business purposes in item 2.1.9 as the corresponding column in item 2.1 less the sum of item 2.1.1, item 2.1.2 and items 2.1.3 to 2.1.8 inclusive.

For column 3 (large), report the value of new borrower-accepted commitments for fixed-term loans to resident non-related parties for general business purposes in item 2.1.9 as item 2.1 less the sum of item 2.1.1 and item 2.1.2.

Item 2.2                      

Report new borrower-accepted commitments for revolving credit facilities to resident non-related parties.

Item 2.3                      

Report new borrower-accepted commitments for loans to non-resident non-related parties.

3.         New borrower–accepted commitments for business finance – by industry

Item 3 collects information on the value of new borrower-accepted commitments to private and public sector businesses for business purposes during the reporting period by the type of finance and the industry of the borrower. 

Reporting basis: report item 3 as during the reporting period

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

Include all finance types in this item (i.e. loans, finance leases and bill acceptances).

For bill acceptances, exclude borrower-accepted commitments for bill facilities, but include individual bill acceptances as borrower-accepted commitments as they are accepted.

Column 1

Report the value for fixed-term loans

Column 2

Report the value for revolving credit facilities. 

Column 3

Report the value for finance leases and bill acceptances

 

Item 3.1                      

Report the value of new borrower-accepted commitments for finance to resident non-related parties.

Item 3.1 is a derived item. Report the value of new borrower-accepted commitments for finance to resident non-related parties in item 3.1 as the sum of items 3.1.1 to 3.1.5 inclusive, items 3.1.6 to 3.1.11 inclusive and items 3.1.12 to 3.1.19 inclusive.

Item 3.1.1                

Report new borrower-accepted commitments for finance to resident non-related parties in the agriculture, forestry and fishing industry. 

Item 3.1.2                

Report new borrower-accepted commitments for finance to resident non-related parties in the mining industry

Item 3.1.3                

Report new borrower-accepted commitments for finance to resident non-related parties in the manufacturing industry. 

Item 3.1.4                

Report new borrower-accepted commitments for finance to resident non-related parties in the electricity, gas, water and waste services industry. 

Item 3.1.5                

Report new borrower-accepted commitments for finance to resident non-related parties in the construction industry. 

Item 3.1.5.1          

Report new borrower-accepted commitments for finance to resident non-related parties in the residential building construction industry.

Item 3.1.5.2          

Report new borrower-accepted commitments for finance to resident non-related parties in the non-residential building construction industry.

Item 3.1.5.3          

Report new borrower-accepted commitments for finance to other building construction industries.

Item 3.1.5.3 is a derived item. Report the value of new borrower-accepted commitments for finance to other building construction industries in item 3.1.5.3 as item 3.1.5 less the sum of item 3.1.5.1 and item 3.1.5.2.

Item 3.1.6                

Report new borrower-accepted commitments for finance to resident non-related parties in the wholesale trade industry. 

Item 3.1.7                

Report new borrower-accepted commitments for finance to resident non-related parties in the retail trade industry. 

Item 3.1.8                

Report new borrower-accepted commitments for finance to resident non-related parties in the accommodation and food services industry. 

Item 3.1.9                

Report new borrower-accepted commitments for finance to resident non-related parties in the transport, postal and warehousing industry. 

Item 3.1.10            

Report new borrower-accepted commitments for finance to resident non-related parties in the information media and telecommunications industry. 

Item 3.1.11            

Report new borrower-accepted commitments for finance to resident non-related parties in the financial and insurance services industry. 

Item 3.1.11.1      

Of the amount reported in item 3.1.11, report the value for the RBA.

Item 3.1.11.2      

Of the amount reported in item 3.1.11, report the value for ADIs. 

Item 3.1.11.3      

Of the amount reported in item 3.1.11, report the value for registered financial corporations. 

Item 3.1.11.4      

Of the amount reported in item 3.1.11, report the value for central borrowing authorities.

Item 3.1.12            

Report new borrower-accepted commitments for finance to resident non-related parties in the rental, hiring and real estate services industry. 

Item 3.1.13            

Report new borrower-accepted commitments for finance to resident non-related parties in the professional, scientific and technical services industry. 

Item 3.1.14            

Report new borrower-accepted commitments for finance to resident non-related parties in the administrative and support services industry. 

Item 3.1.15            

Report new borrower-accepted commitments for finance to resident non-related parties in the public administration and safety industry. 

Item 3.1.16            

Report new borrower-accepted commitments for finance to resident non-related parties in the education and training industry. 

Item 3.1.17            

Report new borrower-accepted commitments for finance to resident non-related parties in the health care and social assistance industry. 

Item 3.1.18            

Report new borrower-accepted commitments for finance to resident non-related parties in the arts and recreation services industry. 

Item 3.1.19            

Report new borrower-accepted commitments for finance to resident non-related parties in the other services industry. 

Item 3.2                      

Report new borrower-accepted commitments for finance to non-resident non-related parties. 

The sum of fixed-term loans (column 1) and revolving credit (column 2) reported in item 3.2 must reconcile to the sum of loans to non-resident non-related parties reported for small (column 1), medium (column 2) and large (column 3) businesses in item 2.3.

4.        New borrower-accepted commitments for finance leases – by purpose

Item 4 collects information on the value of new borrower-accepted commitments for finance leases to private and public sector businesses for business purposes during the reporting period, by purpose sub-class

Reporting basis: report item 4 as during the reporting period

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

Include only finance leases in this item. Exclude loans and bill acceptances.

Item 4.1                      

Report total new borrower-accepted commitments for finance leases to resident non-related parties.  

Item 4.1.1                

Of the amount reported in item 4.1, report the value for plant and equipment finance.

Item 4.1.1.1          

Report new borrower-accepted commitments for finance leases to resident non-related parties for road vehicles.

Item 4.1.1.2          

Report new borrower-accepted commitments for finance leases to resident non-related parties for other transportation vehicles and equipment.

Item 4.1.1.3          

Report new borrower-accepted commitments for finance leases to resident non-related parties for plant and equipment, other than road vehicles and other transportation vehicles and equipment.

Item 4.1.1.3 is a derived item. Report the value of new borrower-accepted commitments for finance leases to resident non-related parties for plant and equipment, other than road vehicles and other transportation vehicles and equipment in item 4.1.1.3 as item 4.1.1 less the sum of item 4.1.1.1 and item 4.1.1.2.

Item 4.2                      

Report total new borrower-accepted commitments for finance leases to non-resident non-related parties.