FS (COD) (RS) determination No 35 of 2021

ARF_742_0A: ABS/RBA Business Credit Stocks, Flows and Interest Rates (Standard)

Australian Business Number	Institution Name

Reporting Period	Scale Factor
Monthly
Reporting Consolidation
Domestic

Business finance outstanding

	Number of facilities	Value (net of loan offset balances)	Value	Interest rate	Cost of funds	Margin
	(1)	(2)	(3)	(4)	(5)	(6)
1.1. Total business credit outstanding to resident non-related parties
1.1.1. Small
1.1.1.1. of which: Secured by residential property
1.1.1.2. Fixed interest rate
1.1.1.3. Variable interest rate
1.1.2. Medium
1.1.2.1. Fixed interest rate
1.1.2.2. Variable interest rate
1.1.3. Large
1.1.3.1. Fixed interest rate
1.1.3.2. Variable interest rate
1.2. Total business credit outstanding to resident related parties
1.3. Total business credit outstanding to non-resident non-related parties
1.4. Total business credit outstanding to non-resident related parties

2. Business finance funded in the month

	Number	Value	Interest rate	Cost of funds	Margin
	(1)	(2)	(3)	(4)	(5)
2.1. Business finance to resident non-related parties funded in the month
2.1.1. of which: Construction of dwellings
2.1.2. Small
2.1.2.1. of which: Secured by residential property
2.1.2.2. Fixed interest rate
2.1.2.3. Variable interest rate
2.1.3. Medium
2.1.3.1. Fixed interest rate
2.1.3.2. Variable interest rate
2.1.4. Large
2.1.4.1. Fixed interest rate
2.1.4.2. Variable interest rate
2.2. Business finance to resident related parties funded in the month
2.3. Business finance to non-resident non-related parties funded in the month
2.4. Business finance to non-resident related parties funded in the month

3. Business finance - by finance type

		Credit outstanding			Funded in the month
Resident non-related-party business type	Finance type	Number of facilities	Value	Interest rate	Number of facilities	Value	Interest rate
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)

Small	Bill acceptances
Medium	Credit cards
Large	Margin lending
	Other revolving facilities
	Finance leases
	Fixed-term loans

4. Business finance - by industry

		Credit outstanding			Funded in the month
Resident non-related-party business type	Industry	Number of facilities	Value	Interest rate	Number of facilities	Value	Interest rate
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)

Small	Agriculture, forestry and fishing
Medium	Mining
Large	Manufacturing
	Electricity, gas, water and waste services
	Residential building construction
	Non-residential building construction
	Other construction
	Wholesale trade
	Retail trade
	Accommodation and food services
	Transport, postal and warehousing
	Information media and telecommunications
	Financial and insurance - RBA
	Financial and insurance - ADIs
	Financial and insurance - Registered financial corporations
	Financial and insurance - Central borrowing authorities
	Financial and insurance - Other
	Rental, hiring and real estate services
	Professional, scientific and technical services
	Administrative and support services
	Public administration and safety
	Education and training
	Health care and social assistance
	Arts and recreation services
	Other services

	5. Business finance - by collateralisation
			Credit outstanding			Funded in the month
Resident non-related-party business type		Collateralisation	Number of facilities	Value	Interest rate	Number of facilities	Value	Interest rate
(1)		(2)	(3)	(4)	(5)	(6)	(7)	(8)

Small		Fully secured
Medium		Partially secured
Large		Unsecured

6. Fixed-term business loans - by residual term

		Credit outstanding				Funded in the month
Resident non-related-party business type	Residual term	Number of facilities	Value	Interest rate	Weighted average residual term	Number of facilities	Value	Interest rate	Weighted average residual term
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)

Small	<=1 year
Medium	>1 year to <=2 years
Large	>2 years to <=3 years
	>3 years to <=5 years
	>5 years

7. Fixed-term business loans to residents - stocks and flows reconciliation

	Value	Interest rate
	(1)	(2)
7.1. Fixed-term business loan credit outstanding to resident non-related parties at end of previous month
7.2. Drawdowns for new loans
7.2.1. Small
7.2.2. Medium
7.2.3. Large
7.3. Other drawdowns
7.3.1. Small
7.3.2. Medium
7.3.3. Large
7.4. Credit sold
7.4.1. of which: Off-balance sheet securitised loans
7.5. Credit purchased
7.6. Interest charged
7.7. Scheduled repayments
7.8. Excess repayments due to discharge of loan
7.9. Other excess repayments
7.10. Repayment deficiencies
7.11. Net write-offs
7.12. Other changes to the balance of loan credit outstanding between reporting periods
7.13. Fixed-term business loan credit outstanding to resident non-related parties at end of month

8. Business loans and finance leases outstanding - by currency

	Value
	(1)
8.1. Total business loans and finance leases outstanding to resident non-related parties
8.1.1. AUD
8.1.2. USD
8.1.3. HKD
8.1.4. NZD
8.1.5. JPY
8.1.6. EUR
8.1.7. GBP
8.1.8. CAD
8.1.9. SGD
8.1.10. CNY
8.1.11. Other

Reporting Form ARF 742.0A

ABS/RBA Business Credit Stocks, Flows and Interest Rates (Standard)

Instructions

These instructions assist completion of ARF 742.0A. ARF 742.0A collects information relating to the business credit stocks, flows and interest rates of ADIs and RFCs.

Information reported in ARF 742.0A is required primarily for purposes of the ABS and the RBA. This information is required for various purposes, including policy and statistical purposes. This information may also be used by APRA for prudential and publication purposes.

Reporting level

ARF 742.0A must be completed for 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, 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.

Positions with related parties and non-related parties are collected separately.

Types of finance

For the purposes of this form, finance includes:

loans;
finance leases; and
bill acceptances.

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 & credit outstanding, net of offset account balances

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 it report it as variable interest rate for the current reporting period.

Treatment of facilities

Where there is a finance facility with a mix of interest rate or repayment types, follow the instructions below.

When reporting on the number of facilities, report each facility once. Where interest rate types or repayment types are separately identified, report the number of facilities according to the predominant interest rate type or repayment type by value.

When reporting the value of finance, apportion across the relevant interest rate type and/or repayment type dimensions.

When reporting the weighted average interest rate, weight each interest rate by its corresponding balance outstanding.

Values

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

Report monetary amounts on ARF 742.0A 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 742.0A as whole dollars.

Numbers

Report numbers on ARF 742.0A unscaled, as whole numbers for ADIs and RFCs.

Averages

Report averages on ARF 742.0A unscaled, as numbers to two decimal places.

Interest rates

ADIs and RFCs are required to report contractual interest rates. Report interest rates as an annualised percentage rate to two decimal places.

Refer to the interest rates definition for further guidance (ARS 701.0).

Cost of funds and margin

Report cost of funds and margin items as an annualised percentage rate (on a 365 days per year basis) to two decimal places.

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.

Business credit outstanding – by interest rate type

Item 1 collects information on the stock of total credit outstanding (loans, finance leases and bill acceptances) to private and public sector businesses.

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

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

Exclude facilities with a nil credit outstanding balance.

For bill acceptances report the amount repayable by the borrower.

Report finance to related parties in items 1.2 and 1.4 only.

Report finance to non-residents in items 1.3 and 1.4 only.

Column 1	Report the number of business loan facilities, finance lease facilities and bill acceptances with credit outstanding.
Column 2	Report the value of credit outstanding, net of offset account balances.
Column 3	Report the value of credit outstanding.
Column 4	Report the weighted average interest rate on credit outstanding.
Column 5	Report the cost of funds for business credit outstanding.
Column 6	Report the margin for business credit outstanding. Column 6 is a derived column. Report the margin in column 6 as column 4 less column 5.

Item 1.1	Report total business finance to resident non-related parties. Item 1.1 is a derived item. Report the number and value (columns 1, 2 and 3) in item 1.1 as the sum of items 1.1.1, 1.1.2, and 1.1.3. Report the interest rate, cost of funds and margin (columns 4, 5 and 6) in item 1.1 as the weighted average of items 1.1.1, 1.1.2, and 1.1.3
Item 1.1.1	Report business finance to resident non-related parties classified as small. For the number and value (columns 1 and 3), item 1.1.1 is a derived item. Report the number and value (columns 1 and 3) in item 1.1.1 as the sum of item 1.1.1.2 and item 1.1.1.3. For the interest rate, cost of funds and margin (columns 4, 5 and 6), item 1.1.1 is a derived item. Report the interest rate, cost of funds and margin (columns 4, 5 and 6) in item 1.1.1 as the weighted average of item 1.1.1.2 and item 1.1.1.3.
Item 1.1.1.1	Of the amount reported in item 1.1.1, report business finance secured by residential property.
Item 1.1.1.2	Report fixed interest rate business finance to resident non-related parties classified as small.
Item 1.1.1.3	Report variable interest rate business finance to resident non-related parties classified as small.
Item 1.1.2	Report business finance to resident non-related parties classified as medium. For the number and value (columns 1 and 3), item 1.1.2 is a derived item. Report the number and value (columns 1 and 3) in item 1.1.2 as the sum of item 1.1.2.1 and item 1.1.2.2. For the interest rate, cost of funds and margin (columns 4, 5 and 6), item 1.1.2 is a derived item. Report the interest rate, cost of funds and margin (columns 4, 5 and 6) in item 1.1.2 as the weighted average of item 1.1.2.1 and item 1.1.2.2.
Item 1.1.2.1	Report fixed interest rate business finance to resident non-related parties classified as medium.
Item 1.1.2.2	Report variable interest rate business finance to resident non-related parties classified as medium.
Item 1.1.3	Report business finance to resident non-related parties classified as large. For the number and value (columns 1 and 3), item 1.1.3 is a derived item. Report the number and value (columns 1 and 3) in item 1.1.3 as the sum of item 1.1.3.1 and item 1.1.3.2. For the interest rate, cost of funds and margin (columns 4, 5 and 6), item 1.1.3 is a derived item. Report the interest rate, cost of funds and margin (columns 4, 5 and 6) in item 1.1.3 as the weighted average of item 1.1.3.1 and item 1.1.3.2.
Item 1.1.3.1	Report fixed interest rate business finance to resident non-related parties classified as large.
Item 1.1.3.2	Report variable interest rate business finance to resident non-related parties classified as large.
Item 1.2	Report total business finance to resident related parties.
Item 1.3	Report total business finance to non-resident non-related parties.
Item 1.4	Report total business finance to non-resident related parties.

2. Business finance funded in the month

Item 2 collects information on new loans, finance leases and bill acceptances to private and public sector businesses funded in the reporting period.

Reporting basis: report item 2 as during the reporting period or as at the end of the reporting period as directed.

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

Report finance to related parties only in item 2.2 and 2.4.

Report finance to non-residents only in item 2.3 and item 2.4.

For item 2, report all amounts funded during the reporting period, irrespective of whether or not they were drawn down. Report values gross of offset account balances (i.e. do not subtract offset account balances) and gross of redraw facilities (i.e. do not subtract the amounts available in redraw facilities).

For internal refinances report the total value refinanced, not just the increase in the credit limit.

For bill acceptances report the amount repayable by the borrower.

Column 1	Report the number of new business loan facilities, finance lease facilities and bill acceptances that were funded in the reporting period.
Column 2	Report the total value of new business finance that was funded in the reporting period.
Column 3	Report the weighted average interest rate as at the end of the reporting period on new business finance that was funded in the reporting period.
Column 4	Report the cost of funds as at the end of the reporting period for new business finance that was funded in the reporting period.
Column 5	Report the margin as at the end of the reporting period for new business finance that was funded in the reporting period. Column 5 is a derived column. Report the margin in column 5 as column 3 less column 4.

Item 2.1	Report total new business finance to resident non-related parties. Item 2.1 is a derived item. Report the number and value (columns 1 and 2) in item 2.1 as the sum of items 2.1.2, 2.1.3, and 2.1.4. Report the interest rate, cost of funds and margin (columns 3, 4 and 5) in item 2.1 as the weighted average of item 2.1.2, item 2.1.3, and item 2.1.4.
Item 2.1.1	Of the amount reported in item 2.1, report new business finance for the construction of dwellings.
Item 2.1.2	Report new business finance to resident non-related parties classified as small. Item 2.1.2 is a derived item. Report the number and value (columns 1 and 3) in item 2.1.2 as the sum of item 2.1.2.2 and item 2.1.2.3. Report the interest rate, cost of funds and margin (columns 4, 5 and 6) in item 2.1.2 as the weighted average of item 2.1.2.2 and item 2.1.2.3.
Item 2.1.2.1	Of the amount reported in item 2.1.2, report new business finance secured by residential property.
Item 2.1.2.2	Report new fixed interest rate business finance to resident non-related parties classified as small.
Item 2.1.2.3	Report new variable interest rate business finance to resident non-related parties classified as small.
Item 2.1.3	Report new business finance to resident non-related parties classified as medium. Item 2.1.3 is a derived item. Report the number and value (columns 1 and 3) in item 2.1.3 as the sum of item 2.1.3.1 and item 2.1.3.2. Report the interest rate, cost of funds and margin (columns 4, 5 and 6) in item 2.1.2 as the weighted average of item 2.1.3.1 and item 2.1.3.2.
Item 2.1.3.1	Report new fixed interest rate business finance to resident non-related parties classified as medium.
Item 2.1.3.2	Report new variable interest rate business finance to resident non-related parties classified as medium.
Item 2.1.4	Report new business finance to resident non-related parties classified as large. Item 2.1.4 is a derived item. Report the number and value (columns 1 and 3) in item 2.1.4 as the sum of item 2.1.4.1 and item 2.1.4.2. Report the interest rate, cost of funds and margin (columns 4, 5 and 6) in item 2.1.2 as the weighted average of item 2.1.4.1 and item 2.1.4.2.
Item 2.1.4.1	Report new fixed interest rate business finance to resident non-related parties classified as large.
Item 2.1.4.2	Report new variable interest rate business finance to resident non-related parties classified as large.
Item 2.2	Report new business finance to resident related parties.
Item 2.3	Report new business finance to non-resident non-related parties.
Item 2.4	Report new business finance to non-resident related parties.

3. Business finance – by finance type

Item 3 collects information on the flow of new finance funded in the reporting period and the value of credit outstanding to resident non-related party private and public sector businesses by the type of finance (loans, finance leases and bill acceptances).

Reporting basis: report item 3 as at the end of the reporting period or during the reporting period as directed.

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

Exclude finance to related parties from item 3.

Exclude finance to non-residents from item 3.

For item 3, report all amounts newly funded during the reporting period, irrespective of whether or not they were drawn down. Report values gross of offset account balances (i.e. do not subtract offset account balances) and gross of redraw facilities (i.e. do not subtract the amounts available in redraw facilities).

Column 1	Report according to the business type of the borrower (see item 3 for further details).
Column 2	Report according to the finance type (see item 3 for further details).
Column 3	Report the number of business loan facilities, finance lease facilities and bill acceptances with credit outstanding as at the end of the reporting period.
Column 4	Report the value of business finance with credit outstanding as at the end of the reporting period.
Column 5	Report the weighted average interest rate on business finance as at the end of the reporting period.
Column 6	Report the number of business loan facilities, finance lease facilities and bill acceptances that were funded in the reporting period.
Column 7	Report the value of business finance that was funded in the reporting period.
Column 8	Report the weighted average interest rate as at the end of the reporting period on business finance that was funded in the reporting period.

Item 3

Report business finance with credit outstanding as at the end of the reporting period and business finance that was funded in the reporting period to resident non-related parties for each combination of business type and finance type.

The business types are:

small;
medium; and
large.

The finance types are:

bill acceptances;
credit cards;
margin lending;
revolving credit facilities other than credit cards and margin lending;
finance leases; and
fixed-term loans other than margin lending.

For business finance credit outstanding reported in item 3, the totals in column 3, column 4 and column 5 for:

the small business type equal item 1.1.1 (columns 1, 3 and 4 respectively);
the medium business type equal item 1.1.2 (columns 1, 3 and 4 respectively); and
the large business type equal item 1.1.3 (columns 1, 3 and 4 respectively).

For business finance funded in the reporting period reported in item 3, the totals in column 6, column 7 and column 8 for:

the small business type equal item 2.1.2 (columns 1, 2 and 3 respectively);
the medium business type equal item 2.1.3 (columns 1, 2 and 3 respectively); and
the large business type equal item 2.1.4 (columns 1, 2 and 3 respectively).

The following reconciliations to ARF 720.1A also hold:

The total value of credit outstanding reported in column 4 for credit cards for all business types equals the sum of column 1 and column 3 for item 3.1.3.1 on ARF 720.1A.
The total value of credit outstanding reported in column 4 for finance leases for all business types equals the sum of column 1 and column 3 for item 3.1.3.2 on ARF 720.1A.
The total value of credit outstanding reported in column 4 for margin lending for all business types equals the sum of column 1 and column 3 for item 3.1.3.3 on ARF 720.1A.
The total value of credit outstanding reported in column 4 for fixed-term loans other than margin lending for all business types equals the sum of column 1 and column 3 for item 3.1.3.4 on ARF 720.1A.
The total value of credit outstanding reported in column 4 for revolving credit facilities other than credit cards and margin lending for all business types equals the sum of column 1 and column 3 for item 3.1.3.5 on ARF 720.1A.

The following reconciliations to ARF 720.1B also hold:

The total value of credit outstanding reported in column 4 for margin lending for all business types equals item 3.1.1 (column 1) on ARF 720.1B.

4. Business finance – by industry

Item 4 collects information on the flow of new finance (loans, finance leases and bill acceptances) funded in the reporting period and credit outstanding to resident non-related party private and public sector businesses by industry.

Reporting basis: report item 4 as at the end of the reporting period or during the reporting period as directed.

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

Exclude finance to related parties from item 4.

Exclude finance to non-residents from item 4.

For item 4, report all amounts newly funded during the reporting period, irrespective of whether or not they were drawn down. Report values gross of offset account balances (i.e. do not subtract offset account balances) and gross of redraw facilities (i.e. do not subtract the amounts available in redraw facilities).

Column 1	Report according to the business type of the borrower (see item 4 for further details).
Column 2	Report according to the industry of the borrower (see item 4 for further details).
Column 3	Report the number of business loan facilities, finance lease facilities and bill acceptances with credit outstanding as at the end of the reporting period.
Column 4	Report the value of business finance with credit outstanding as at the end of the reporting period.
Column 5	Report the weighted average interest rate on business finance as at the end of the reporting period.
Column 6	Report the number of business loan facilities, finance lease facilities and bill acceptances that were funded in the reporting period.
Column 7	Report the value of business finance that was funded in the reporting period.
Column 8	Report the weighted average interest rate as at the end of the reporting period on business finance that was funded in the reporting period.

Item 4

The business types are:

small;
medium; and
large.

The industries are:

agriculture, forestry and fishing;
mining;
manufacturing;
electricity, gas, water and waste services;
residential building construction;
non-residential building construction;
other construction;
wholesale trade;
retail trade;
accommodation and food services;
transport, postal and warehousing;
information media and telecommunications;
financial and insurance services – RBA;
financial and insurance services – ADIs;
financial and insurance services – registered financial corporations;
financial and insurance services – central borrowing authorities;
financial and insurance services – not already listed above;
rental, hiring and real estate services;
professional, scientific and technical services;
administrative and support services;
public administration and safety;
education and training;
health care and social assistance;
arts and recreation services; and
other services.

For business finance credit outstanding reported in item 4, the totals in column 3, column 4 and column 5 for:

the small business type equal item 1.1.1 (columns 1, 3 and 4 respectively);
the medium business type equal item 1.1.2 (columns 1, 3 and 4 respectively); and
the large business type equal item 1.1.3 (columns 1, 3 and 4 respectively).

For business finance funded in the reporting period reported in item 3, the totals in column 6, column 7 and column 8 for:

the small business type equal item 2.1.2 (columns 1, 2 and 3 respectively);
the medium business type equal item 2.1.3 (columns 1, 2 and 3 respectively); and
the large business type equal item 2.1.4 (columns 1, 2 and 3 respectively).

5. Business finance – by collateralisation

Item 5 collects information on the flow of new finance (loans, finance leases and bill acceptances) funded in the reporting period and credit outstanding to resident non-related party private and public sector businesses by collateralisation.

Reporting basis: report item 5 as at the end of the reporting period or during the reporting period as directed.

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

Exclude finance to related parties from item 5.

Exclude finance to non-residents from item 5.

For item 5, report all amounts newly funded during the reporting period, irrespective of whether or not they were drawn down. Report values gross of offset account balances (i.e. do not subtract offset account balances) and gross of redraw facilities (i.e. do not subtract the amounts available in redraw facilities).

Column 1	Report according to the business type of the borrower (see item 5 for further details).
Column 2	Report according to the collateralisation of the finance (see item 5 for further details).
Column 3	Report the number of business loan facilities, finance lease facilities and bill acceptances for credit outstanding as at the end of the reporting period.
Column 4	Report the value of business finance with credit outstanding as at the end of the reporting period.
Column 5	Report the weighted average interest rate on business finance as at the end of the reporting period.
Column 6	Report the number of business loan facilities, finance lease facilities and bill acceptances that were funded in the reporting period.
Column 7	Report the value of business finance that was funded in the reporting period.
Column 8	Report the weighted average interest rate as at the end of the reporting period on business finance that was funded in the reporting period.

Item 5

Report total business finance with credit outstanding as at the end of the reporting period and business finance that was funded in the reporting period to resident non-related parties for each combination of business type and collateralisation type.

The business types are:

small;
medium; and
large.

The collateralisation types are:

fully secured;
partially secured; and
unsecured.

For business credit outstanding reported in item 5, the totals in column 3, column 4 and column 5 for:

the small business type equal item 1.1.1 (columns 1, 3 and 4 respectively);
the medium business type equal item 1.1.2 (columns 1, 3 and 4 respectively); and
the large business type equal item 1.1.3 (columns 1, 3 and 4 respectively).

For business finance funded in the reporting period reported in item 3, the totals in column 6, column 7 and column 8 for:

the small business type equal item 2.1.2 (columns 1, 2 and 3 respectively);
the medium business type equal item 2.1.3 (columns 1, 2 and 3 respectively); and
the large business type equal item 2.1.4 (columns 1, 2 and 3 respectively).

6. Fixed-term business loans – by residual term

Item 6 collects information on the flow of new fixed-term loans funded during the reporting period and the stock of fixed-term loans with credit outstanding to resident non-related party private and public sector businesses by residual term.

Reporting basis: report item 6 as at the end of the reporting period or during the reporting period as directed.

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

Include only fixed-term loans in this item. Exclude revolving credit, credit cards, finance leases and bill acceptances.

Exclude finance to related parties from item 6.

Exclude finance to non-residents from item 6.

For item 6, report all amounts newly funded during the reporting period, irrespective of whether or not they were drawn down. Report values gross of offset account balances (i.e. do not subtract offset account balances) and gross of redraw facilities (i.e. do not subtract the amounts available in redraw facilities).

Column 1	Report according to the business type of the borrower (see item 6 for further details).
Column 2	Report according to the residual term (see item 6 for further details).
Column 3	Report the number of facilities for fixed-term loans with credit outstanding as at the end of the reporting period.
Column 4	Report the value of facilities for fixed-term loans with credit outstanding as at the end of the reporting period. .
Column 5	Report the the weighted average interest rate on all fixed-term loans as at the end of the reporting period.
Column 6	Report the weighted average residual term on all fixed-term loans with credit outstanding as at the end of the reporting period. To calculate and report this item, express each term as the number of days remaining to maturity/365 days. Unit of measurement: report item 6, column 6 as a number to two decimal places.
Column 7	Report the number of facilities for fixed-term loans funded in the reporting period.
Column 8	Report the value of facilities for fixed-term loans funded in the reporting period.
Column 9	Report the weighted average interest rate as at the end of the reporting period on fixed-term loans funded in the reporting period.
Column 10	Report the weighted average residual term on fixed-term loans as at the end of the reporting period on fixed-term loans funded in the reporting period. To calculate and report this item, express each term as the number of days remaining to maturity/365 days. Unit of measurement: report item 6, column 10 as a number to two decimal places.

Item 6

Report business fixed-term loans with credit outstanding as at the end of the reporting period and business fixed-term loans funded in the reporting period to resident non-related parties for each combination of business type and residual term.

The business types are:

small;
medium; and
large.

The residual term buckets are:

<= 1 year;
> 1 year to <= 2 years;
> 2 years to <= 3 years;
> 3 years to <= 5 years; and
> 5 years.

7. Fixed-term business loans to residents – stocks and flows reconciliation

Item 7 collects information on the reconciliation of changes in the outstanding balance of fixed-term loans to resident non-related party private and public sector businesses over the reporting period. It does this by beginning with the previous reporting period’s closing balance for fixed-term loans, and then accounting for the movement over the reporting period by identifying the components due to new drawdowns, interest, repayments and other adjustments.

Reporting basis: report item 7 as at the end of the reporting period or during the reporting period as directed.

Include only fixed-term business loans in this item. Exclude revolving credit(including credit cards), finance leases and bill acceptances.

Exclude finance to related parties from item 7.

Exclude finance to non-residents from item 7.

Column 1	Report the value.
Column 2	Report the weighted average interest rate as at the end of the reporting period.

Item 7.1	Report credit outstanding for fixed-term business loans to resident non-related parties as at the end of the previous reporting period. This item must equal item 7.13 reported in the previous reporting period, and exclude loans that were written off as at the end of the previous reporting period. SBR: submit item 7.1 with accounting type of debit (assets).
Item 7.2	Report loan amounts drawn down for loans newly funded during the reporting period. Where the loan is disbursed over a period of time (as for a loan for construction purposes), include only the portion newly drawn in the reporting period. Include drawdowns where the loan is an external refinance or internal refinance. Exclude drawdowns from redraw facilities on existing fixed-term business loans during the reporting period. Report these in item 7.3. Item 7.2 is a derived item. Report the value drawn down in item 7.2 as the sum of items 7.2.1 to 7.2.3 inclusive. SBR: submit item 7.2 with accounting type of debit (assets).
Item 7.2.1	Report drawdowns for loans to businesses classified as small that were newly funded during the reporting period. SBR: submit item 7.2.1 with accounting type of debit (assets).
Item 7.2.2	Report drawdowns for loans to businesses classified as medium that were newly funded during the reporting period. SBR: submit item 7.2.2 with accounting type of debit (assets).
Item 7.2.3	Report drawdowns for loans to businesses classified as large that were newly funded during the reporting period. SBR: submit item 7.2.3 with accounting type of debit (assets).
Item 7.3	Report all other loan amounts drawn down during the reporting period that are not reported in item 7.2. Include drawdowns from redraw facilities on existing fixed-term business loans during the reporting period. Item 7.3 is a derived item. Report the value drawn down in item 7.3 as the sum of items 7.3.1 to 7.3.3 inclusive. SBR: submit item 7.3 with accounting type of debit (assets).
Item 7.3.1	Report drawn downs for loans to businesses classified as small that are not recorded in item 7.2.1. SBR: submit item 7.3.1 with accounting type of debit (assets).
Item 7.3.2	Report drawn downs for loans to businesses classified as medium that are not recorded in item 7.2.2. SBR: submit item 7.3.2 with accounting type of debit (assets).
Item 7.3.3	Report drawn downs for loans to businesses classified as large that are not recorded in item 7.2.3. SBR: submit item 7.3.3 with accounting type of debit (assets).
Item 7.4	Report credit sold during the reporting period. Only include loans that are no longer recorded as being on-balance sheet as a result of this sale. SBR: submit item 7.4 with accounting type of credit (negative assets).
Item 7.4.1	Of the amount reported at item 7.4, report the value of loans that are no longer recorded on-balance sheet because they were classified as off-balance sheet securitised during the reporting period. SBR: submit item 7.4.1 with accounting type of credit (negative assets).
Item 7.5	Report credit purchased during the reporting period. Include loans that were not previously recorded as being off-balance sheet but are now recorded as on-balance sheet as a result of the purchase of credit. SBR: submit item 7.5 with accounting type of debit (assets).
Item 7.6	Report the interest charged by the lender on outstanding loan balances during the reporting period, whether or not it is actually received from the borrower. Report this amount in accordance with Australian Accounting Standards. SBR: submit item 7.6 with accounting type of debit (assets).
Item 7.7	Report the value of payments due (interest and other charges plus principal as applicable) during the reporting period in accordance with the loan conditions, whether or not the payments were actually received from the borrower (scheduled repayments). This is the contracted, agreed or minimum repayment amount. SBR: submit item 7.7 with accounting type of credit (negative asset).
Item 7.8	Report the total value of loans, net of scheduled repayments that are repaid in full during the reporting period, leading to a discharge of the loan. Include repayments due to: internal refinance; external refinance; and final repayments. SBR: submit item 7.8 with accounting type of credit (negative asset).
Item 7.9	Report the value of any other excess repayments other than those reported in item 7.8 over the reporting period for each loan that made other excess repayments over the reporting period. To be calculated at the loan level. Include payment deficiencies at item 7.10. Include payments into redraw facilities. Exclude: loans for which scheduled repayments exceeded actual repayments. Report these in item 7.10; loans that were repaid in full during the reporting period. Report these in item 7.8; and payments into offset accounts. Report these on ARF 747.0 ABS/RBA Deposits Stocks, Flows and Interest Rates (ARF 747.0). SBR: submit item 7.9 with accounting type of credit (negative asset).
Item 7.10	Report the sum of the amounts by which scheduled repayments (interest and other changes plus principal as applicable) exceeded actual repayments for each loan where repayments were deficient over the reporting period. To be calculated at the loan level. Exclude loans that did not record a payment deficiency. SBR: submit item 7.10 with accounting type of debit (assets).
Item 7.11	Report the value of loans written off during the reporting period less the amount recovered during the reporting period from any previously written-off loans. Exclude amounts recovered through sales of collateral. SBR: submit item 7.11 with accounting type of credit (negative asset).
Item 7.12	Report any other adjustments to the outstanding loan balance during the reporting period that are not reported in items 7.2 to 7.11. Include changes due to exchange rate valuation adjustments for foreign-currency-denominated loans, fees associated with the loan that are not paid by the borrower and which are instead capitalised against the loan balance during the reporting period, changes in the purpose of the loan, and changes in the status of loans written off in the previous reporting period or during the reporting period etc. Item 7.12 is a derived item. Report the value of other adjustments in item 7.12 as item 7.13 less the sum of: item 7.1, item 7.2, item 7.3, item 7.5, item 7.6, and item 7.10; plus the sum of: item 7.4, items 7.7 to 7.9 inclusive, and item 7.11. SBR: submit item 7.12 with accounting type of debit (asset). That is for an increase to the stock of credit outstanding report as a positive value.
Item 7.13	Report the value of credit outstanding on the stock of fixed-term business loans outstanding to resident non-related parties as at the end of the reporting period. SBR: submit item 7.13 with accounting type of debit (assets).

8. Business loans and finance leases outstanding – by currency

Item 8 collects information on the currency composition of the outstanding balance of loans and finance leases to resident non-related party private and public sector businesses.

Reporting basis: report item 8 as at the end of the reporting period.

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

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

Exclude finance to related parties from item 8.

Exclude finance to non-residents from item 8.

Column 1

Report the value of credit outstanding for loans and finance leases to private and public sector businesses that are resident non-related parties.

For FX-denominated loans and finance leases, report the value of the AUD equivalent of these amounts.

Item 8.1	Report loans and finance leases. Item 8.1 equals the sum of the value of credit outstanding for all business types and for all finance types excluding bill acceptances reported in column 5 in item 3.
Item 8.1.1	Report loans and finance leases denominated in AUD.
Item 8.1.2	Report loans and finance leases denominated in USD.
Item 8.1.3	Report loans and finance leases denominated in HKD.
Item 8.1.4	Report loans and finance leases denominated in NZD.
Item 8.1.5	Report loans and finance leases denominated in JPY.
Item 8.1.6	Report loans and finance leases denominated in EUR.
Item 8.1.7	Report loans and finance leases denominated in GBP.
Item 8.1.8	Report loans and finance leases denominated in CAD.
Item 8.1.9	Report loans and finance leases denominated in SGD.
Item 8.1.10	Report loans and finance leases denominated in CNY.
Item 8.1.11	Report loans and finance leases to resident private and public sector businesses that are non-related parties that are denominated in any other currencies other than those reported in items 8.1.1 to 8.1.10. Item 8.1.11 is a derived item. Report the value of loans and finance leases denominated in other currencies in item 8.1.11 as item 8.1 less the sum of items 8.1.1 to 8.1.10 inclusive.

ARF_742_0B: ABS/RBA Business Credit Stocks, Flows and Interest Rates (Reduced)

Australian Business Number	Institution Name

Reporting Period	Scale Factor
Monthly
Reporting Consolidation
Domestic

Business finance outstanding

	Number of facilities	Value (net of loan offset balances)	Value	Interest rate
	(1)	(2)	(3)	(4)
1.1. Total business credit outstanding to resident non-related parties
1.1.1. Small
1.1.1.1. of which: Secured by residential property
1.1.1.2. Fixed interest rate
1.1.1.3. Variable interest rate
1.1.2. Medium
1.1.2.1. Fixed interest rate
1.1.2.2. Variable interest rate
1.1.3. Large
1.1.3.1. Fixed interest rate
1.1.3.2. Variable interest rate
1.2. Total business credit outstanding to resident related parties
1.3. Total business credit outstanding to non-resident non-related parties
1.4. Total business credit outstanding to non-resident related parties

2. Business finance funded in the month

	Number	Value	Interest rate
	(1)	(2)	(3)
2.1. Business finance to resident non-related parties funded in the month
2.1.1. of which: Construction of dwellings
2.1.2. Small
2.1.2.1. of which: Secured by residential property
2.1.2.2. Fixed interest rate
2.1.2.3. Variable interest rate
2.1.3. Medium
2.1.3.1. Fixed interest rate
2.1.3.2. Variable interest rate
2.1.4. Large
2.1.4.1. Fixed interest rate
2.1.4.2. Variable interest rate
2.2. Business finance to resident related parties funded in the month
2.3. Business finance to non-resident non-related parties funded in the month
2.4. Business finance to non-resident related parties funded in the month

	3. Business finance - by finance type
			Credit outstanding			Funded in the month
Resident non-related-party business type		Finance type	Number of facilities	Value	Interest rate	Number of facilities	Value	Interest rate
(1)		(2)	(3)	(4)	(5)	(6)	(7)	(8)

Small		Bill acceptances
Medium		Credit cards
Large		Margin lending
		Other revolving facilities
		Finance leases
		Fixed-term loans

4. Business finance - by industry

Credit outstanding

Funded in the month

Resident non-related-party business type

Industry

Number of facilities

Value

Interest rate

Number of facilities

Value

Interest rate

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

Small

Agriculture, forestry and fishing

Medium

Mining

Large

Manufacturing

Electricity, gas, water and waste services

Residential building construction

Non-residential building construction

Other construction

Wholesale trade

Retail trade

Accommodation and food services

Transport, postal and warehousing

Information media and telecommunications

Financial and insurance - RBA

Financial and insurance - ADIs

Financial and insurance - Registered financial corporations

Financial and insurance - Central borrowing authorities

Financial and insurance - Other

Rental, hiring and real estate services

Professional, scientific and technical services

Administrative and support services

Public administration and safety

Education and training

Health care and social assistance

Arts and recreation services

Other services

5. Business finance - by collateralisation

Credit outstanding

Funded in the month

Resident non-related-party business type

Collateralisation

Number of facilities

Value

Interest rate

Number of facilities

Value

Interest rate

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

Small

Fully secured

Medium

Partially secured

Large

Unsecured

6. Fixed-term business loans - by residual term
		Credit outstanding				Funded in the month
Resident non-related-party business type	Residual term	Number of facilities	Value	Interest rate	Weighted average residual term	Number of facilities	Value	Interest rate	Weighted average residual term
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)

Small	<=1 year
Medium	>1 year to <=2 years
Large	>2 years to <=3 years
	>3 years to <=5 years
	>5 years

7. Fixed-term business loans to residents - stocks and flows reconciliation

	Value	Interest rate
	(1)	(2)
7.1. Fixed-term business loan credit outstanding to resident non-related parties at end of previous month
7.2. Drawdowns for new loans
7.2.1. Small
7.2.2. Medium
7.2.3. Large
7.3. Other drawdowns
7.3.1. Small
7.3.2. Medium
7.3.3. Large
7.4. Credit sold
7.4.1. of which: Off-balance sheet securitised loans
7.5. Credit purchased
7.6. Interest charged
7.7. Scheduled repayments
7.8. Excess repayments due to discharge of loan
7.9. Other excess repayments
7.10. Repayment deficiencies
7.11. Net write-offs
7.12. Other changes to the balance of loan credit outstanding between reporting periods
7.13. Fixed-term business loan credit outstanding to resident non-related parties at end of month

8. Business loans and finance leases outstanding - by currency

	Value
	(1)
8.1. Total business loans and finance leases outstanding to resident non-related parties
8.1.1. AUD
8.1.2. USD
8.1.3. HKD
8.1.4. NZD
8.1.5. JPY
8.1.6. EUR
8.1.7. GBP
8.1.8. CAD
8.1.9. SGD
8.1.10. CNY
8.1.11. Other

Reporting Form ARF 742.0B

ABS/RBA Business Credit Stocks, Flows and Interest Rates (Reduced)

Instructions

These instructions assist completion of Reporting Form ARF 742.0B ABS/RBA Business Credit Stocks, Flows and Interest Rates (Reduced) (ARF 742.0B). ARF 742.0B collects information relating to the business credit stocks, flows and interest rates of ADIs and RFCs.

Information reported in ARF 742.0B is required primarily for purposes of the ABS and the RBA. This information is required for various purposes, including policy and statistical purposes. This information may also be used by APRA for prudential and publication purposes.

Reporting level

ARF 742.0B must be completed for 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, 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.

Positions with related parties and non-related parties are collected separately.

Types of finance

For the purposes of this form, finance includes:

loans;
finance leases; and
bill acceptances.

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

Credit outstanding & credit outstanding, net of offset account balances

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 it must be reported as variable interest rate for the current reporting period.

Treatment of facilities

Where there is a finance facility with a mix of interest rate or repayment types, follow the instructions below.

When reporting the value of finance, apportion across the relevant interest rate type and/or repayment type dimensions.

When reporting the weighted average interest rate, weight each interest rate by its corresponding balance outstanding.

Values

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

Report monetary amounts on ARF 742.0B 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 742.0B as whole dollars.

Numbers

Report numbers on ARF 742.0B unscaled, as whole numbers for ADIs and RFCs.

Averages

Report averages on ARF 742.0B unscaled, as numbers to two decimal places.

Interest rates

ADIs and RFCs are required to report contractual interest rates. Report interest rates as an annualised percentage rate to two decimal places.

Refer to the interest rates definition for further guidance (ARS 701.0).

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.

Business credit outstanding – by interest rate type

Item 1 collects information on the stock of total credit outstanding (loans, finance leases and bill acceptances) to private and public sector businesses.

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

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

Exclude facilities with a nil credit outstanding balance.

For bill acceptances report the amount repayable by the borrower.

Report finance to related parties in item 1.2 and item 1.4 only.

Report finance to non-residents in item 1.3 and item 1.4 only.

Column 1	Report the number of business loan facilities, finance lease facilities bill acceptances with credit outstanding.
Column 2	Report the value of credit outstanding, net of offset account balances.
Column 3	Report the value of credit outstanding.
Column 4	Report the weighted average interest rate on credit outstanding.

Item 1.1	Report total business finance to resident non-related parties. Item 1.1 is a derived item. Report the number and value (columns 1, 2 and 3) in item 1.1 as the sum of item 1.1.1, item 1.1.2, and item 1.1.3. Report the interest rate (column 4) in item 1.1 as the weighted average of item 1.1.1, item 1.1.2, and item 1.1.3.
Item 1.1.1	Report business finance to resident non-related parties classified as small. For the number and value (columns 1 and 3), item 1.1.1 is a derived item. Report the number and value (columns 1 and 3) in item 1.1.1 as the sum of item 1.1.1.2 and item 1.1.1.3. For the interest rate (column 4), item 1.1.1 is a derived item. Report the interest rate in item 1.1.1 as the weighted average of item 1.1.1.2 and item 1.1.1.3.
Item 1.1.1.1	Of the amount reported in item 1.1.1, report business finance secured by residential property.
Item 1.1.1.2	Report fixed interest rate business finance to resident non-related parties classified as small.
Item 1.1.1.3	Report variable interest rate business finance to resident non-related parties classified as small.
Item 1.1.2	Report business finance to resident non-related parties classified as medium. For the number and value (columns 1 and 3), item 1.1.2 is a derived item. Report the number and value (columns 1 and 3) in item 1.1.2 as the sum of item 1.1.2.1 and item 1.1.2.2. For the interest rate (column 4), item 1.1.2 is a derived item. Report the interest rate in item 1.1.2 as the weighted average of item 1.1.2.1 and item 1.1.2.2.
Item 1.1.2.1	Report fixed interest rate business finance to resident non-related parties classified as medium.
Item 1.1.2.2	Report variable interest rate business finance to resident non-related parties classified as medium.
Item 1.1.3	Report business finance to resident non-related parties classified as large. For the number and value (columns 1 and 3), item 1.1.3 is a derived item. Report the number and value (columns 1 and 3) in item 1.1.3 as the sum of item 1.1.3.1 and item 1.1.3.2. For the interest rate (column 4), item 1.1.3 is a derived item. Report the interest rate (column 4) in item 1.1.3 as the weighted average of item 1.1.3.1 and item 1.1.3.2.
Item 1.1.3.1	Report fixed interest rate business finance to resident non-related parties classified as large.
Item 1.1.3.2	Report variable interest rate business finance to resident non-related parties classified as large.
Item 1.2	Report total business finance to resident related parties.
Item 1.3	Report total business finance to non-resident non-related parties.
Item 1.4	Report total business finance to non-resident related parties.

2. Business finance funded in the month

Item 2 collects information on new loans, finance leases and bill acceptances to private and public sector businesses funded in the reporting period.

Reporting basis: report item 2 as during the reporting period or as at the end of the reporting period as directed.

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

Finance to related parties is only reported in item 2.2 and item 2.4.

Finance to non-residents is only reported in item 2.3 and item 2.4.

For internal refinances report the total value refinanced, not just the increase in the credit limit.

For bill acceptances report the amount repayable by the borrower.

Column 1	Report the number of new business loan facilities, finance lease facilities and bill acceptances that were funded in the reporting period.
Column 2	Report the total value of new business finance that was funded in the reporting period.
Column 3	Report the weighted average interest rate as at the end of the reporting period on new business finance that were funded in the reporting period.

Item 2.1	Report total new business finance to resident non-related parties. Item 2.1 is a derived item. Report the number and value (columns 1 and 2) in item 2.1 as the sum of item 2.1.2, item 2.1.3, and item 2.1.4. Report the interest rate (column 3) in item 2.1 as the weighted average of item 2.1.2, item 2.1.3, and item 2.1.4.
Item 2.1.1	Of the amount reported in item 2.1, report new business finance for the construction of dwellings.
Item 2.1.2	Report new business finance to resident non-related parties classified as small. Item 2.1.2 is a derived item. Report the number and value (columns 1 and 2) item 2.1.2 as the sum of item 2.1.2.2 and item 2.1.2.3. Report the interest rate (column 3) in item 2.1.2 as the weighted average of item 2.1.2.2 and item 2.1.2.3.
Item 2.1.2.1	Of the amount reported in item 2.1.2, report new business finance secured by residential property.
Item 2.1.2.2	Report new fixed interest rate business finance to resident non-related parties classified as small.
Item 2.1.2.3	Report new variable interest rate business finance to resident non-related parties classified as small.
Item 2.1.3	Report new business finance to resident non-related parties classified as medium. Item 2.1.3 is a derived item. Report the number and value (columns 1 and 2) in item 2.1.3 as the sum of item 2.1.3.1 and item 2.1.3.2. Report the interest rate (columns 3) in item 2.1.2 as the weighted average of item 2.1.3.1 and item 2.1.3.2.
Item 2.1.3.1	Report new fixed interest rate business finance to resident non-related parties classified as medium.
Item 2.1.3.2	Report new variable interest rate business finance to resident non-related parties classified as medium.
Item 2.1.4	Report new business finance to resident non-related parties classified as large. Item 2.1.4 is a derived item. Report the number and value (columns 1 and 2) in item 2.1.4 as the sum of item 2.1.4.1 and item 2.1.4.2. Report the interest rate (columns 3) in item 2.1.2 as the weighted average of item 2.1.4.1 and item 2.1.4.2.
Item 2.1.4.1	Report new fixed interest rate business finance to resident non-related parties classified as large.
Item 2.1.4.2	Report new variable interest rate business finance to resident non-related parties classified as large.
Item 2.2	Report new business finance to resident related parties.
Item 2.3	Report new business finance to non-resident non-related parties.
Item 2.4	Report new business finance to non-resident related parties.

3. Business finance – by finance type

Reporting basis: report item 3 as at the end of the reporting period or during the reporting period as directed.

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

Finance to related parties is excluded from item 3.

Finance to non-residents is excluded from item 3.

Column 1	Report according to the business type of the borrower (see item 3 for further details).
Column 2	Report according to the finance type (see item 3 for further details).
Column 3	Report the number of business loan facilities, finance lease facilities and bill acceptances with credit outstanding as at the end of the reporting period.
Column 4	Report the value of business finance with credit outstanding as at the end of the reporting period.
Column 5	Report the weighted average interest rate on business finance as at the end of the reporting period.
Column 6	Report the number of business loan facilities, finance lease facilities and bill acceptances that were funded in the reporting period.
Column 7	Report the value of business finance that was funded in the reporting period.
Column 8	Report the weighted average interest rate as at the end of the reporting period on business finance that was funded in the reporting period.

Item 3

The business types are:

small;
medium; and
large.

The finance types are:

bill acceptances;
credit cards;
margin lending;
revolving credit facilities other than credit cards and margin lending;
finance leases; and
fixed-term loans other than margin lending.

For business credit outstanding reported in item 3, the totals in column 3, column 4 and column 5 for:

the small business type equal item 1.1.1 (columns 1, 3 and 4 respectively);
the medium business type equal item 1.1.2 (columns 1, 3 and 4 respectively); and
the large business type equal item 1.1.3 (columns 1, 3 and 4 respectively).

For business finance funded in the reporting period reported in item 3, the totals in column 6, column 7 and column 8 for:

the small business type equal item 2.1.2 (columns 1, 2 and 3 respectively);
the medium business type equal item 2.1.3 (columns 1, 2 and 3 respectively); and
the large business type equal item 2.1.4 (columns 1, 2 and 3 respectively).

The following reconciliations to ARF 720.1A also hold:

The total value of credit outstanding reported in column 4 for credit cards for all business types equals the sum of column 1 and column 3 for item 3.1.3.1 on ARF 720.1A.
The total value of credit outstanding reported in column 4 for finance leases for all business types equals the sum of column 1 and column 3 for item 3.1.3.2 on ARF 720.1A.
The total value of credit outstanding reported in column 4 for margin lending for all business types equals the sum of column 1 and column 3 for item 3.1.3.3 on ARF 720.1A.
The total value of credit outstanding reported in column 4 for fixed-term loans other than margin lending for all business types equals the sum of column 1 and column 3 for item 3.1.3.4 on ARF 720.1A.
The total value of credit outstanding reported in column 4 for revolving credit facilities other than credit cards and margin lending for all business types equals the sum of column 1 and column 3 for item 3.1.3.5 on ARF 720.1A.

The following reconciliations to ARF 720.1B also hold:

The total value of credit outstanding reported in column 4 for margin lending for all business types equals item 3.1.1 (column 1) on ARF 720.1B.

4. Business finance – by industry

Item 4 collects information on the flow of new credit (loans, finance leases and bill acceptances) and credit outstanding to resident non-related party private and public sector businesses by industry.

Reporting basis: report item 4 as at the end of the reporting period or during the reporting period as directed.

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

Finance to related parties is excluded from item 4.

Finance to non-residents is excluded from item 4.

Column 1	Report according to the business type of the borrower (see item 4 for further details).
Column 2	Report according to the industry of the borrower (see item 4 for further details).
Column 3	Report the number of business loan facilities, finance lease facilities and bill acceptances with credit outstanding as at the end of the reporting period.
Column 4	Report the value of business finance with credit outstanding as at the end of the reporting period.
Column 5	Report the weighted average interest rate on business finance as at the end of the reporting period.
Column 6	Report the number of business loan facilities, finance lease facilities and bill acceptances that were funded in the reporting period.
Column 7	Report the value of business finance that was funded in the reporting period.
Column 8	Report the weighted average interest rate as at the end of the reporting period on business finance that was funded in the reporting period.

Item 4

The business types are:

small;
medium; and
large.

The industries are:

agriculture, forestry and fishing;
mining;
manufacturing;
electricity, gas, water and waste services;
residential building construction;
non-residential building construction;
other construction;
wholesale trade;
retail trade;
accommodation and food services;
transport, postal and warehousing;
information media and telecommunications;
financial and insurance services – RBA;
financial and insurance services – ADIs;
financial and insurance services – registered financial corporations;
financial and insurance services – central borrowing authorities;
financial and insurance services – not already listed above;
rental, hiring and real estate services;
professional, scientific and technical services;
administrative and support services;
public administration and safety;
education and training;
health care and social assistance;
arts and recreation services; and
other services.

For business credit outstanding reported in item 4, the totals in column 3, column 4 and column 5 for:

the small business type equal item 1.1.1 (columns 1, 3 and 4 respectively);
the medium business type equal item 1.1.2 (columns 1, 3 and 4 respectively); and
the large business type equal item 1.1.3 (columns 1, 3 and 4 respectively).

For business finance funded in the reporting period reported in item 3, the totals in column 6, column 7 and column 8 for:

the small business type equal item 2.1.2 (columns 1,2 and 3 respectively);
the medium business type equal item 2.1.3 (columns 1, 2 and 3 respectively); and
the large business type equal item 2.1.4 (columns 1, 2 and 3 respectively).

5. Business finance – by collateralisation

Reporting basis: report item 5 as at the end of the reporting period or during the reporting period as directed.

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

Exclude finance to related parties from item 5.

Exclude finance to non-residents from item 5.

Column 1	Report according to the business type of the borrower (see item 5 for further details).
Column 2	Report according to the collateralisation of the finance (see item 5 for further details).
Column 3	Report the number of business loan facilities, finance lease facilities and bill acceptances for credit outstanding as at the end of the reporting period.
Column 4	Report the value of business finance with credit outstanding as at the end of the reporting period.
Column 5	Report the weighted average interest rate on business finance as at the end of the reporting period.
Column 6	Report the number of business loan facilities, finance lease facilities and bill acceptances that were funded in the reporting period..
Column 7	Report the value of business finance that was funded in the reporting period.
Column 8	Report the weighted average interest rate as at the end of the reporting period on business finance that was funded in the reporting period.

Item 5

The business types are:

small;
medium; and
large.

The collateralisation types are:

fully secured;
partially secured; and
unsecured.

For business credit outstanding reported in item 5, the totals in column 3, column 4 and column 5 for:

the small business type equal item 1.1.1 (columns 1, 3 and 4 respectively);
the medium business type equal item 1.1.2 (columns 1, 3 and 4 respectively); and
the large business type equal item 1.1.3 (columns 1, 3 and 4 respectively).

For business finance funded in the reporting period reported in item 3, the totals in column 6, column 7 and column 8 for:

the small business type equal item 2.1.2 (columns 1, 2 and 3 respectively);
the medium business type equal item 2.1.3 (columns 1, 2 and 3 respectively); and
the large business type equal item 2.1.4 (columns 1, 2 and 3 respectively).

6. Fixed-term business loans – by residual term

Reporting basis: report item 6 as at the end of the reporting period or during the reporting period as directed.

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

Include only fixed-term loans in this item. Exclude revolving credit, credit cards, finance leases and bill acceptances.

Exclude finance to related parties from item 6.

Exclude finance to non-residents from item 6.

Column 1	Report according to the business type of the borrower (see item 6 for further details).
Column 2	Report according to the residual term (see item 6 for further details).
Column 3	Report the number of facilities for fixed-term loans with credit outstanding as at the end of the reporting period.
Column 4	Report the value of facilities for fixed-term loans with credit outstanding as at the end of the reporting period.
Column 5	Report the the weighted average interest rate on fixed-term loans as at the end of the reporting period.
Column 6	Report the weighted average residual term on all fixed-term loans with credit outstanding as at the end of the reporting period. To calculate and report this item, express each term as the number of days remaining to maturity/365 days. Unit of measurement: report item 6, column 6 as a number to two decimal places.
Column 7	Report the number of facilities for fixed-term loans funded in the reporting period.
Column 8	Report the value of facilities for fixed-term loans funded in the reporting period.
Column 9	Report the weighted average interest rate as at the end of the reporting period on fixed-term loans funded in the reporting period.
Column 10	Report the weighted average residual term on fixed-term loans as at the end of the reporting period on fixed-term loans funded in the reporting period. To calculate and report this item, express each term as the number of days remaining to maturity/365 days. Unit of measurement: report item 6, column 10 as a number to two decimal places.

Item 6

The business types are:

small;
medium; and
large.

The residual term buckets are:

<= 1 year;
> 1 year to <= 2 years;
> 2 years to <= 3 years;
> 3 years to <= 5 years; and
> 5 years.

7. Fixed-term business loans to residents – stocks and flows reconciliation

Reporting basis: report item 7 as at the end of the reporting period or during the reporting period as directed.

Include only fixed-term business loans in this item. Exclude revolving credit (including credit cards), finance leases and bill acceptances.

Exclude finance to related parties from item 7.

Exclude finance to non-residents from item 7.

Column 1	Report the value.
Column 2	Report the weighted average interest rate as at the end of the reporting period.

Item 7.1	Report credit outstanding for fixed-term business loans to resident non-related parties as at the end of the previous reporting period. This item must equal item 7.13 reported in the previous reporting period, and exclude loans that were written off as at the end of the previous reporting period. SBR: submit item 7.1 with accounting type of debit (assets).
Item 7.2	Report loan amounts drawn down for loans newly funded during the reporting period. Where the loan is disbursed over a period of time (as for a loan for construction purposes), include only the portion newly drawn in the reporting period. Include drawdowns where the loan is an external refinance or internal refinance. Exclude drawdowns from redraw facilities on existing fixed-term business loans during the reporting period. Report these in item 7.3. Item 7.2 is a derived item. Report the value drawn down in item 7.2 as the sum of items 7.2.1 to 7.2.3 inclusive. SBR: submit item 7.2 with accounting type of debit (assets).
Item 7.2.1	Report drawdowns for loans to businesses classified as small that were newly funded during the reporting period. SBR: submit item 7.2.1 with accounting type of debit (assets).
Item 7.2.2	Report drawdowns for loans to businesses classified as medium that were newly funded during the reporting period. SBR: submit item 7.2.2 with accounting type of debit (assets).
Item 7.2.3	Report drawdowns for loans to businesses classified as large that were newly funded during the reporting period. SBR: submit item 7.2.3 with accounting type of debit (assets).
Item 7.3	Report all other loan amounts drawn down during the reporting period that are not reported in item 7.2. Include drawdowns from redraw facilities on existing fixed-term business loans during the reporting period. Item 7.3 is a derived item. Report the value drawn down in item 7.3 as the sum of items 7.3.1 to 7.3.3 inclusive. SBR: submit item 7.3 with accounting type of debit (assets).
Item 7.3.1	Report drawdowns for loans to businesses classified as small that are not recorded in item 7.2.1. SBR: submit item 7.3.1 with accounting type of debit (assets).
Item 7.3.2	Report drawdowns for loans to businesses classified as medium that are not recorded in item 7.2.2. SBR: submit item 7.3.2 with accounting type of debit (assets).
Item 7.3.3	Report drawdowns for loans to businesses classified as large that are not recorded in item 7.2.3. SBR: submit item 7.3.3 with accounting type of debit (assets).
Item 7.4	Report credit sold during the reporting period. Only include loans that are no longer recorded as being on-balance sheet as a result of this sale. SBR: submit item 7.4 with accounting type of credit (negative assets).
Item 7.4.1	Of the amount reported at item 7.4, report loans that are no longer recorded on-balance sheet because they were classified as off-balance sheet securitised during the reporting period. SBR: submit item 7.4.1 with accounting type of credit (negative assets).
Item 7.5	Report credit purchased during the reporting period. Include loans that were not previously recorded as being off-balance sheet but are now recorded as on-balance sheet as a result of the purchase of credit. SBR: submit item 7.5 with accounting type of debit (assets).
Item 7.6	Report the interest charged by the lender on outstanding loan balances during the reporting period, whether or not it is actually received from the borrower. Report this amount in accordance with Australian Accounting Standards. SBR: submit item 7.6 with accounting type of debit (assets).
Item 7.7	Report the value of payments due (interest and other charges plus principal as applicable) during the reporting period in accordance with the loan conditions, whether or not the payments were actually received from the borrower (scheduled repayments). This is the contracted, agreed or minimum repayment amount. SBR: submit item 7.7 with accounting type of credit (negative asset).
Item 7.8	Report the total value of loans, net of scheduled repayments that are repaid in full during the reporting period, leading to a discharge of the loan. Include repayments due to: internal refinance; external refinance; and final repayments. SBR: submit item 7.8 with accounting type of credit (negative asset).
Item 7.9	Report the value of any other excess repayments other than those reported in item 7.8 over the reporting period for each loan that made other excess repayments over the reporting period. To be calculated at the loan level. Include payment deficiencies at item 7.10. Include: payments into redraw facilities. Exclude: loans for which scheduled repayments exceeded actual repayments. Report these in item 7.10; loans that were repaid in full during the reporting period. Report these in item 7.8; and payments into offset accounts. Report these on ARF 747.0 ABS/RBA Deposits Stocks, Flows and Interest Rates (ARF 747.0). SBR: submit item 7.9 with accounting type of credit (negative asset).
Item 7.10	Report the sum of the amounts by which scheduled repayments (interest and other changes plus principal as applicable) exceeded actual repayments for each loan where repayments were deficient over the reporting period. To be calculated at the loan level. Exclude loans that did not record a payment deficiency. SBR: submit item 7.10 with accounting type of debit (assets).
Item 7.11	Report the value of loans written off during the reporting period less the amount recovered during the reporting period from any previously written-off loans. Exclude amounts recovered through sales of collateral. SBR: submit item 7.11 with accounting type of credit (negative asset).
Item 7.12	Report any other adjustments to the outstanding loan balance during the reporting period that are not reported in items 7.2 to 7.11. Include changes due to exchange rate valuation adjustments for foreign-currency-denominated loans, fees associated with the loan that are not paid by the borrower and which are instead capitalised against the loan balance during the reporting period, changes in the purpose of the loan, and changes in the status of loans written off in the previous reporting period or during the reporting period etc. Item 7.12 is a derived item. Report the value of other adjustments in item 7.12 as item 7.13 less the sum of: item 7.1, item 7.2, item 7.3, item 7.5, item 7.6 and item 7.10; plus the sum of: item 7.4, items 7.7 to 7.9 inclusive and item 7.11. SBR: submit item 7.12 with accounting type of debit (asset). That is for an increase to the stock of credit outstanding report as a positive value.
Item 7.13	Report the value of credit outstanding on the stock of fixed-term business loans outstanding to resident non-related parties as at the end of the reporting period. SBR: submit item 7.13 with accounting type of debit (assets).

8. Business loans and finance leases outstanding – by currency

Item 8 collects information on the currency composition of the outstanding balance of loans and finance leases to resident non-related party private and public sector businesses.

Reporting basis: report item 8 as at the end of the reporting period.

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

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

Exclude finance to related parties from item 8.

Exclude finance to non-residents from item 8.

Column 1

Report the value of credit outstanding for loans and finance leases to private and public sector businesses that are resident non-related parties.

For FX-denominated loans and finance leases, report the value of the AUD equivalent of these amounts.

Item 8.1	Report loans and finance leases. Item 8.1 equals the sum of the value of credit outstanding for all business types and for all finance types excluding bill acceptances, reported in column 5 in item 3.
Item 8.1.1	Report loans and finance leases denominated in AUD.
Item 8.1.2	Report loans and finance leases denominated in USD.
Item 8.1.3	Report loans and finance leases denominated in HKD.
Item 8.1.4	Report loans and finance leases denominated in NZD.
Item 8.1.5	Report loans and finance leases denominated in JPY.
Item 8.1.6	Report loans and finance leases denominated in EUR.
Item 8.1.7	Report loans and finance leases denominated in GBP.
Item 8.1.8	Report loans and finance leases denominated in CAD.
Item 8.1.9	Report loans and finance leases denominated in SGD.
Item 8.1.10	Report loans and finance leases denominated in CNY.
Item 8.1.11	Report loans and finance leases to resident private and public sector businesses that are non-related parties that are denominated in any other currencies other than those reported in items 8.1.1 to 8.1.10. Item 8.1.11 is a derived item. Report the value of loans and finance leases denominated in other currencies in item 8.1.11 as item 8.1 less the sum of items 8.1.1 to 8.1.10 inclusive.

Class of financial institution	Applicable to ARF 742.0A	Applicable to ARF 742.0B
ADIs	Yes if business credit ≥ $2 billion and deposits ≥ $25 billion	Yes if business credit ≥ $2 billion and deposits < $25 billion
RFCs	Yes if business credit ≥ $2 billion and deposits ≥ $25 billion	Yes if business credit ≥ $2 billion and deposits < $25 billion