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Determinations/Financial (Other) as made
This instrument determines Reporting Standard ARS 730.0 ABS/RBA Statement of Financial Performance.
Administered by: Treasury
Registered 07 Jun 2019
Tabling HistoryDate
Tabled Senate02-Jul-2019
Tabled HR02-Jul-2019

Financial Sector (Collection of Data) (reporting standard) determination No. 20 of 2019

Reporting Standard ARS 730.0 ABS/RBA Statement of Financial Performance

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 730.0 ABS/RBA Statement of Financial Performance, 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 730.0 ABS/RBA Statement of Financial Performance comprises the document commencing on the following page.

 


 

Reporting Standard ARS 730.0

ABS/RBA Statement of Financial Performance

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 performance.

It includes Reporting Form ARF 730.0 ABS/RBA Statement of Financial Performance 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 730.0 ABS/RBA Statement of Financial Performance (ARF 730.0) is used by the ABS and RBA for various purposes, including the compilation of Australia’s National Accounts. This information may also be used by APRA for prudential and publication purposes.

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

Application and commencement

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

Class of financial institution

Applicable

ADIs

Yes if total assets ≥ $5b

RFCs

Yes if total assets ≥ $500m

 

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 30 September 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 quarter ended 31 March, 30 June, 30 September and 31 December 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 28 calendar days after the end of the reporting period to which the information relates.[1]

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 28 calendar days provided for in paragraph 10 or, if applicable, the date on a notice of extension given under paragraph 12.

reporting period means a quarter ended 31 March, 30 June, 30 September or 31 December 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_730_0: ABS/RBA Statement of Financial Performance

 

Australian Business Number

Institution Name

Reporting Period

Scale Factor

Quarterly

Reporting Consolidation

 

Domestic

 

 

Part A: Income

 

1. Interest income

 

Interest income

(1)

1.1. Total interest-earning assets

 

1.1.1. Notes and coins

 

1.1.2. Deposits

 

1.1.3. Short-term debt securities

 

1.1.4. Long-term debt securities

 

1.1.5. Derivatives - banking book hedging

 

1.1.6. Loans and finance leases

 

1.1.6.1. Resident households

 

1.1.6.1.1.   Housing loans

 

1.1.6.1.1.1.         Owner-occupied

 

1.1.6.1.1.2.         Investment

 

1.1.6.1.2.   Personal loans and finance leases

 

1.1.6.1.2.1.         of which: Credit cards

 

1.1.6.2. Resident other private non-financial corporations

 

1.1.6.3. Resident private unincorporated business

 

1.1.6.4. Other loans and finance leases

 

1.1.7. Other interest-earning assets

 

 

2. Non-interest income

 

Value

(1)

2.1. Total non-interest income

 

2.1.1. Rental income on operating leases

 

2.1.2. Fee and commission income

 

2.1.3. Dividends income

 

2.1.4. Holding gains / losses on assets and liabilities

 

2.1.5. Other non-interest income

 

 

3. Total income

 

Value

(1)

3.1. Total income

 

 

Part B: Expense

 

4. Interest expense

 

Interest expense

(1)

4.1. Total interest-bearing liabilities

 

4.1.1. Deposits

 

4.1.1.1. Resident households

 

4.1.1.2. Resident other private non-financial corporations

 

4.1.1.3. Resident self-managed superannuation funds

 

4.1.1.4. Other deposits

 

4.1.2. Short-term debt securities

 

4.1.3. Long-term debt securities

 

4.1.4. Loans and finance leases

 

4.1.5. Derivatives - banking book hedging

 

4.1.6. Other interest-bearing liabilities

 

 

5. Personnel expense

 

Value

(1)

5.1. Total personnel expense

 

5.1.1. Total wages and salaries

 

5.1.2. Employer contributions into superannuation

 

5.1.3. Workers’ compensation premiums/costs

 

5.1.4. Payments to other businesses / organisations for staff

 

5.1.5. Fringe benefits tax

 

5.1.6. Payroll tax

 

5.1.7. Share-based payment expense

 

5.1.8. Other personnel expense

 

 

 

 

 

6. Occupancy and equipment expense

 

Value

(1)

6.1. Total occupancy and equipment expense

 

6.1.1. Operating lease rental expense

 

6.1.2. Depreciation of property, plant and equipment

 

6.1.3. Utility expense

 

6.1.4. Property rates and taxes

 

6.1.5. Repairs and maintenance

 

6.1.6. Other occupancy and equipment expense

 

 

7. Information technology expense

 

Value

(1)

7.1. Total information technology expense

 

7.1.1. Depreciation and impairment of information technology equipment

 

7.1.2. Amortisation and impairment of software assets

 

7.1.3. Computer software expensed

 

7.1.4. Telecommunication services and internet services

 

7.1.5. Rental, repairs and maintenance

 

7.1.6. Other outsourced information technology services

 

7.1.7. Other information technology expense

 

 

8. Other operating expense

 

Value

(1)

8.1. Total other operating expense

 

8.1.1. Amortisation and impairment of other intangible assets

 

8.1.2. Non-lending losses & frauds

 

8.1.3. Postage and stationery

 

8.1.4. Fees and commissions

 

8.1.4.1. of which: Financial institutions

 

8.1.5. Advertising

 

8.1.6. Travel, accommodation and entertainment

 

8.1.7. Insurance premiums other than workers compensation

 

8.1.8. Other operating expenses

 

 

 

 

 

 

 

9. Impairment expense

 

Value

(1)

9.1. Total impairment expense

 

9.1.1. Collective provisions

 

9.1.2. Individual provisions

 

9.1.3. Write-backs

 

9.1.4. Recoveries

 

 

10. Total expense

 

Value

(1)

10.1. Total expense

 

 

Part C: Dividends

 

11. Dividends

 

Value

(1)

11.1. Dividends

 

11.1.1. of which: Extraordinary dividend

 

 

Part D: Capital expenditure and proceeds from sale of assets

 

12. Capital expenditure

 

Value

(1)

12.1. Total capital expenditure

 

12.1.1. Road vehicles

 

12.1.2. Other transport vehicles and equipment

 

12.1.3. Industrial machinery and equipment

 

12.1.4. Computer software capitalised

 

12.1.5. Computers and computer peripherals

 

12.1.6. Electronic equipment and machinery

 

12.1.7. Communications equipment

 

12.1.8. Other plant and equipment

 

12.1.9. Land

 

12.1.10. Dwellings, buildings and other structures

 

12.1.11. Intangible assets

 

 

 

 

13. Capitalised wages and salaries and purchases of materials for capital work

 

Value

(1)

13.1. Total value of capital work done for own use or for rental or lease

 

13.1.1. Capitalised wages and salaries

 

13.1.2. Capitalised purchases of materials

 

 

14. Proceeds from sale of assets

 

Value

(1)

14.1. Total proceeds from sale of assets

 

14.1.1. Plant and equipment

 

14.1.2. Land

 

14.1.3. Buildings and structures

 

14.1.4. Intangible assets

 

 

Part E: Multi-state operations

 

15. Multi-state operations

 

Wages and Salaries

(1)

15.1. Total

 

15.1.1. New South Wales

 

15.1.2. Victoria

 

15.1.3. Queensland

 

15.1.4. South Australia

 

15.1.5. Western Australia

 

15.1.6. Tasmania

 

15.1.7. Northern Territory

 

15.1.8. Australian Capital Territory

 

15.1.9. Other Australian territories

 

 

Part F: Employment

 

16. Employment

 

Number

(1)

16.1. Number of employees working for this business

 


Reporting Form ARF 730.0

ABS/RBA Statement of Financial Performance

Instructions

These instructions assist completion of Reporting Form ARF 730.0. ARF 730.0 collects information relating to the financial performance of ADIs and RFCs on a domestic books basis.

Information reported in ARF 730.0 is required primarily for the purposes of the ABS and the RBA. The information is required for various purposes, including the compilation of Australia’s National Accounts. The information may also be used by APRA for prudential and publication purposes.

Reporting level

ARF 730.0 must be completed by each ADI and RFC to which this Reporting Standard applies under paragraph 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, data are to be entered as a positive number.

Items on ARF 730.0 must be reported as during the reporting period.

Counterparties

Include detail for related parties and non-related parties. Note that this treatment differs from ARF 720.0A/B where detail for related parties is reported separately. 

Include detail for both residents and non-residents. 

Reporting by purpose

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

Values

Unless otherwise specifically stated, report all items on ARF 730.0 in accordance with Australian Accounting Standards regarding the measurement of financial performance, including:

·                interpretation/definition of items of income and expense;

·                measurement basis of items of income and expense; and

·                netting of items of income and expense.

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 730.0 as whole dollars. 

Numbers

Report numbers on ARF 730.0 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.

Part A: Income

Part A collects information on income earned by the ADI or RFC from their operations, including detail on interest income earned and non-interest income earned. 

SBR: submit items in Part A with accounting type of credit (revenue). 

1.         Interest income

Item 1 collects information on the interest income earned by ADI or RFC by type of interest-earning asset. 

Only include loans and finance leases held on balance sheet. 

Column 1

Report the value of interest income earned.

 

Item 1.1                      

Report for total interest-earning assets.  

Item 1.1.1         

Report for notes and coins.

Item 1.1.2         

Report for deposits.

Item 1.1.3         

Report for short-term debt securities held.

Item 1.1.4         

Report for long-term debt securities held. 

Item 1.1.5         

Report for derivative financial instruments held on the banking book and used for the purpose of hedging.

Item 1.1.6         

Report for loans and finance leases.

Item 1.1.6.1  

Report for loans and finance leases to resident households

Item 1.1.6.1 is a derived item.  Report the value for loans and finance leases to resident households in item 1.1.6.1 as the sum of item 1.1.6.1.1 and item 1.1.6.1.2. 

Item 1.1.6.1.1  

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

Item 1.1.6.1.1 is a derived item. Report the value of loans to resident households for housing in item 1.1.6.1.1 as the sum of item 1.1.6.1.1.1 and item 1.1.6.1.1.2.     

Item 1.1.6.1.1.1  

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

Item 1.1.6.1.1.2  

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

Item 1.1.6.1.2  

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

Item 1.1.6.1.2.1  

Of the amount reported in item 1.1.6.1.2, report the value for credit cards.

Item 1.1.6.2  

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

Item 1.1.6.3  

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

Item 1.1.6.4  

Report for loans and finance leases to borrowers that are not resident households, resident other private non-financial corporations or resident private unincorporated businesses.

Item 1.1.6.4 is a derived item.  Report the value for other loans and finance leases in item 1.1.6.4 as item 1.1.6 less the sum of item 1.1.6.1, item 1.1.6.2 and item 1.1.6.3.

Item 1.1.7         

Report for any other interest-earning assets that are not reported in items 1.1.1 to 1.1.6. 

Item 1.1.7 is a derived item.  Report the value for other interest-earning assets in item 1.1.7 as item 1.1 less the sum of items 1.1.1 to 1.1.6 inclusive.

2.         Non-interest income

Item 2 collects information on non-interest income earned by the ADI or RFC by the type of non-interest income.

Include any income earned that is not reported as interest income earned in item 1. 

 

Item 2.1                      

Report the value of non-interest income earned. 

Item 2.1 is a derived item.  Report total non-interest income in item 2.1 as item 3.1 less item 1.1.

Item 2.1.1         

Report the value of rental income on operating leases.

Item 2.1.2         

Report the value of fee and commission income.

Item 2.1.3         

Report the value of dividends income.

Item 2.1.4         

Report the value of holding gains / losses on assets and liabilities.

Item 2.1.5         

Report the value of any other non-interest income not reported in items 2.1.1 to 2.1.4.    

Item 2.1.5 is a derived item.  Report the value of other non-interest income in item 2.1.5 as item 2.1 less the sum of items 2.1.1 to 2.1.4 inclusive.

3.         Total income

Item 3 collects information on total income earned by the ADI or RFC.

Item 3.1                      

Report the value of total income earned. 

Part B: Expenses

Part B collects information on the expenses incurred by the ADI or RFC from their operations by the type of expense incurred. 

4.         Interest expense

Item 4 collects information on the interest expense incurred by the ADI or RFC by type of interest-bearing liability.

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

Column 1

Report the value of interest expense incurred.

 

Item 4.1                      

Report for total interest-bearing liabilities.

Item 4.1.1         

Report for deposits.   

Item 4.1.1.1  

Report for deposits by resident households

Item 4.1.1.2  

Report for deposits by resident other private non-financial corporations. 

Item 4.1.1.3  

Report for deposits by resident self-managed superannuation funds. 

Item 4.1.1.4  

Report for deposits by counterparties other than resident households, resident other private non-financial corporations and resident self-managed superannuation funds.        

Item 4.1.1.4 is a derived item.  Report other deposits in item 4.1.1.4 as item 4.1.1 less the sum of items 4.1.1.1 to 4.1.1.3 inclusive.

Item 4.1.2         

Report for short-term debt securities

Item 4.1.3         

Report for long-term debt securities

Item 4.1.4         

Report for loans and finance leases.

Item 4.1.5         

Report for derivative financial instruments held on the banking book and used for the purpose of hedging. 

Item 4.1.6         

Report for other interest-bearing liabilities that are not reported in items 4.1.1 to 4.1.5.

Item 4.1.6 is a derived item.  Report for other interest-bearing liabilities in item 4.1.6 as item 4.1 less the sum of item 4.1.1 and items 4.1.2 to 4.1.5 inclusive.

5.         Personnel expense

Item 5 collects information on personnel expense incurred by the ADI or RFC.

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

Item 5.1

Report the value of total personnel expense.

Item 5.1.1

Report the value of wages and salaries

Include provisions for employee entitlements.

Item 5.1.2

Report the value of employer contributions into superannuation.  

Include additional salary sacrificed superannuation contributions.

Item 5.1.3

Report the value of workers’ compensation premiums / costs.

Item 5.1.4

Report the value of payments to other businesses / organisations for staff.

Item 5.1.5

Report the value of fringe benefits tax.

Item 5.1.6

Report the value of payroll tax.

Item 5.1.7

Report the value of share-based payment expense.

Item 5.1.8

Report the value of any other personnel expense not reported in items 5.1.1 to 5.1.7.

Item 5.1.8 is a derived item.  Report the value of other personnel expense in item 5.1.8 as item 5.1 less the sum of items 5.1.1 to 5.1.7 inclusive.

6.         Occupancy and equipment expense

Item 6 collects information on occupancy and equipment expenses incurred by the ADI or RFC

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

Exclude:

·                wages and salaries of own employees. These must be included as wages and salaries in item 5.1.1;

·                depreciation on information technology equipment.  This must be reported as depreciation and impairment of information technology equipment in item 7.1.1;

·                rental expense for information technology equipment.  This must be reported as rental, repairs and maintenance in item 7.1.5; and

·                repairs and maintenance on software and information technology equipment. These must be reported as rental, repairs and maintenance expenses in item 7.1.5.

 

Item 6.1

Report the value of total occupancy and equipment expenses incurred.

Item 6.1.1

Report the value of rental expense on operating leases

Item 6.1.2

Report the value of depreciation of property, plant and equipment.

Item 6.1.3

Report the value of utility expense.

Item 6.1.4

Report the value of property rates and taxes.

Item 6.1.5

Report the value of repairs and maintenance expenses on all property, plant and equipment.

Item 6.1.6

Report the value of any other occupancy and equipment expenses incurred that is not reported in items 6.1.1 to 6.1.5.

Item 6.1.6 is a derived item.  Report the value of other occupancy and equipment expenses incurred in item 6.1.6 as item 6.1 less the sum of items 6.1.1 to 6.1.5 inclusive.

7.         Information technology expense

Item 7 collects information on information technology expenses incurred (including expenses relating to equipment and services) by the ADI or RFC

SBR: submit item 7 with accounting type of debit (expense). 

Exclude:

·                wages and salaries of own employees.  These must be reported as wages and salaries in item 5.1.1; and

·                computer software capitalised.  These must be reported as computer software capitalised in item 12.1.4.

 

Item 7.1

Report the value of total information technology expenses incurred.

Item 7.1.1

Report the value of depreciation and impairment of information technology equipment.

Item 7.1.2

Report the value of amortisation and impairment of software assets.

Item 7.1.3

Report the value of computer software expensed.

Exclude:

·                other information technology licence fees and royalties expense.  This must be reported as other information technology expense in item 7.1.7; and 

·                software maintenance.  This must be reported as rental, repairs and maintenance in item 7.1.5.

Item 7.1.4

Report the value of telecommunication services and internet services.

Exclude installation costs.  These must be reported as other outsourced information technology services in item 7.1.6.

Item 7.1.5

Report the value of rental, repairs and maintenance expenses of all software and information technology equipment.

Item 7.1.6

Report the value of other outsourced information technology services.

Exclude computer software installation costs paid to external service providers. These must be reported as computer software expensed in item 7.1.3.

Item 7.1.7

Report the value of any other information technology expenses incurred not reported in items 7.1.1 to 7.1.6.

Item 7.1.7 is a derived item.  Report the value of other information technology expenses incurred in item 7.1.7 as item 7.1 less the sum of items 7.1.1 to 7.1.6 inclusive.

8.         Other operating expense

Item 8 collects information on operating expenses incurred by the ADI or RFC that is not reported in items 4, 5, 6 and 7

SBR: submit item 8 with accounting type of debit (expense). 

Exclude:

·                amortisation on computer software. Report this as amortisation and impairment of software assets in item 7.1.2;

·                wages and salaries of own employees engaged in cleaning activities. Report these as wages and salaries in item 5.1.1;

·                workers compensation insurance premiums/levies. Report these as workers’ compensation premiums/costs in item 5.1.3;

·                expensed computer software licence fees.  Include these in computer software expensed in item 7.1.3; and

·                capitalised computer software licence fees.  Include these in computer software capitalised in item 12.1.4.

 

Item 8.1

Report the value of other operating expenses incurred. 

Item 8.1 is a derived item.  Report the value of other operating expenses in item 8.1 as item 10.1 less the sum of items 4.1, 5.1, 6.1, 7.1 and 9.1. 

Item 8.1.1

Report the value of amortisation and impairment of other intangible assets.

Exclude amortisation and impairment of software assets reported in item 7.1.2

Item 8.1.2

Report the value of non-lending losses and frauds.

Item 8.1.3

Report the value of postage expenses and stationery expense.

Item 8.1.4

Report the value of fee and commission expense.

Item 8.1.4.1

Of the amount reported in item 8.1.4, report the value of fee and commission expense incurred due to financial institutions.

Item 8.1.5

Report the value of advertising expenses.

Item 8.1.6

Report the value of travel, accommodation and entertainment expenses.

Item 8.1.7

Report the value of insurance premiums other than workers compensation.

Item 8.1.8

Report any other operating expenses not reported in items 8.1.1 to 8.1.7.

Include:

·                royalty expense;

·                cleaning services provided by other businesses; and

·                contract expense not elsewhere included. 

Item 8.1.8 is a derived item.  Report the value of other operating expenses not reported in items 8.1.1 to 8.1.7 in item 8.1.8 as item 8.1 less the sum of items 8.1.1 to 8.1.4 inclusive and items 8.1.5 to 8.1.7 inclusive.

9.         Impairment expense

Item 9 collects information on impairment expenses incurred by the ADI or RFC.

 

Item 9.1

Report the value of total impairment expense incurred.

Item 9.1 is a derived item. Report the value of impairment expense incurred in item 9.1 as the sum of items 9.1.1 and 9.1.2 minus items 9.1.3 and 9.1.4.

SBR: submit item 9.1 with accounting type of debit (expense). 

Item 9.1.1

Report the value of collective provisions.

SBR: submit item 9.1.1 with accounting type of debit (expense). 

Item 9.1.2

Report the value of individual provisions.

SBR: submit item 9.1 with accounting type of debit (expense). 

Item 9.1.3

Report the value of write-backs.

SBR: submit item 9.1.3 with accounting type of credit (reverse expense). 

Item 9.1.4

Report the value of recoveries.

SBR: submit item 9.1.4 with accounting type of credit (reverse expense).

10.      Total expense

Item 10 collects information on total expenses incurred during the reporting period by the ADI or RFC

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

Item 10.1

Report the value of total expenses incurred. 

Part C: Dividends

Part C collects information on dividends expected, declared or paid during the reporting period by the ADI or RFC

SBR: submit part C with accounting type of debit (expense). 

11.      Dividends

Item 11 collects information on dividends expected, declared or paid by the ADI or RFC

 

Item 11.1

Report the value of dividends expected, declared or paid

Item 11.1.1

Of the amount reported in item 11.1, report the value of any extraordinary / special dividend.

Part D: Capital expenditure and proceeds from sale of assets

Part D collects information on capital expenditure and proceeds from the sale of assets by the ADI or RFC

12.      Capital expenditure

Item 12 collects information on capital expenditure by the type of expenditure. 

Include capital work done by own employees in this item under the appropriate capital expenditure item(s), and is also separately identified in item 13.

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

 

Item 12.1

Report the value of total capital expenditure incurred. 

Item 12.1.1

Report the value of road vehicles.

Item 12.1.2

Report the value of other transport vehicles and equipment.

Item 12.1.3

Report the value of industrial machinery and equipment.

Item 12.1.4

Report the value of computer software capitalised.

Item 12.1.5

Report the value of computers and computer peripherals.

Item 12.1.6

Report the value of electronic equipment and machinery.

Item 12.1.7

Report the value of communications equipment.

Item 12.1.8

Report the value of any other plant and equipment not reported in items 12.1.1 to 12.1.7 and items 12.1.9 to 12.1.11.

Item 12.1.8 is a derived item.  Report the value of capital expenditure - other plant and equipment in item 12.1.8 as item 12.1 less the sum of items 12.1.1 to 12.1.7 inclusive and 12.1.9 to 12.1.11 inclusive. 

Item 12.1.9

Report the value of land.

Item 12.1.10

Report the value of dwellings, non-residential buildings and non-building structures.

Item 12.1.11

Report the value of intangible assets.

Exclude capitalised computer software licence fees.  This must be reported as computer software capitalised in item 12.1.4.

13.      Capitalised wages and salaries and purchases of materials for capital work

Item 13 collects information on capitalised wages and salaries and purchases of materials for capital work done by own employees for own use or for rental or lease. 

Also include these costs in the appropriate item in item 12. 

The work must be valued at the cost of the materials, wages and salaries involved that have been capitalised in the accounts.

Include:

·                capitalised work done by own employees in manufacturing, constructing or installing assets or in developing computer software in-house for use by the ADI or RFC or for rental or lease.

Exclude:

·                interest associated with the cost of the assets.  This must be reported as interest expense in item 4; and

·                payments made to other businesses for costs associated with the original acquisition of the assets.  This must be reported as capital expenditure in item 12. 

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

Column 1

Report the value of capital expenditure incurred.

 

Item 13.1

Report capitalised wages and salaries and purchases for capital work done by own employees for own use or for rental or lease.

Item 13.1 is a derived item.  Report the value of capital expenditure in item 13.1 as the sum of item 13.1.1 and item 13.1.2.   

Item 13.1.1

Report capitalised wages and salaries.

Item 13.1.2

Report capitalised purchases of materials.

14.      Proceeds from sale of assets

Item 14 collects information on the proceeds from sales of tangible assets (property, plant and equipment), and intangible assets (such as patents, licences and goodwill).

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

 

Item 14.1

Report the value of proceeds from the sale of assets. 

Item 14.1 is a derived item.  Report proceeds from the sale of assets in item 14.1 as the sum of items 14.1.1 to 14.1.4 inclusive.

Item 14.1.1

Report the value for plant and equipment.

Item 14.1.2

Report the value for land.

Item 14.1.3

Report the value for dwellings, non-residential buildings and non-building structures.

Item 14.1.4

Report the value for intangible assets.

Part E: Multi-state operations

Part E collects information on operations of the ADI or RFC by State and Territory. 

SBR: submit Part E with an accounting type of debit (expense). 

15.      Multi-state operations

Item 15 collects information on operations of the ADI or RFC by State and Territory. 

Column 1

Report the value of wages and salaries earned by employees.

 

Item 15.1

Report for Australia. 

Item 15.1.1

Report for New South Wales.

Item 15.1.2

Report for Victoria.

Item 15.1.3

Report for Queensland.

Item 15.1.4

Report for South Australia.

Item 15.1.5

Report for Western Australia.

Item 15.1.6

Report for Tasmania.

Item 15.1.7

Report for Northern Territory.

Item 15.1.8

Report for Australian Capital Territory.

Item 15.1.9

Report for other Australian territories. 

Include:

·                Jervis Bay Territory;

·                Territory of Christmas Island; and

·                Territory of Cocos (Keeling) Islands. 

Item 15.1.9 is a derived item.  Report the value for other Australian territories in item 15.1.9 as item 15.1 less the sum of items 15.1.1 to 15.1.8 inclusive.

Part F: Employment

Part F collects information on the number of employees of the ADI or RFC.

16.      Employment

Item 16 provides data on the number of employees working for the ADI or RFC during the reporting period

 

Item 16.1

Report the number of employees working for the ADI or RFC

 



[1] To avoid doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an ADI or RFC is nonetheless required to submit the information required no later than the due date.