{"id":"F2019L00828","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 26 of 2019","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-26-of-2019","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":99442,"registerId":"commonwealth-F2019L00828-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Authority","sectionType":"part","heading":"Authority","content":"# Authority\n\n1.  This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.","sortOrder":0},{"sectionNumber":"Purpose","sectionType":"part","heading":"Purpose","content":"# Purpose\n\n2. Information collected by Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) is used by APRA for the purpose of prudential supervision. It may also be used by the Reserve Bank of Australia (RBA) and the Australian Bureau of Statistics (ABS).","sortOrder":1},{"sectionNumber":"Application and commencement","sectionType":"part","heading":"Application and commencement","content":"# Application and commencement\n\n3. This Reporting Standard applies to an authorised deposit-taking institution (ADI) that is a highest parent entity in relation to a consolidated ADI group. This Reporting Standard does not apply to a branch of a foreign bank.\n\n4. This Reporting Standard commences on 1 July 2019.","sortOrder":2},{"sectionNumber":"Information required","sectionType":"part","heading":"Information required","content":"# Information required\n\n5. An ADI to which this Reporting Standard applies must provide APRA with the information required by ARF 322.0 for each reporting period.","sortOrder":3},{"sectionNumber":"Method of submission","sectionType":"part","heading":"Method of submission","content":"# Method of submission\n\n6. 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.\n\nNote: the Direct to APRA application software (also known as D2A) may be obtained from APRA.","sortOrder":4},{"sectionNumber":"Reporting periods and due dates","sectionType":"part","heading":"Reporting periods and due dates","content":"# Reporting periods and due dates\n\n7. Subject to paragraph 9, the information required by this Reporting Standard must be provided in respect of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.\n\n8. 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.\n\n9. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI;\n\n(b) the extent to which the information is required for the purposes of prudential supervision of the ADI; and\n\n(c) the requirements of the RBA and the ABS.\n\n10. APRA may grant an ADI 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.\n\nNote: For the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an ADI is nonetheless required to submit the information required no later than the due date.","sortOrder":5},{"sectionNumber":"Quality control","sectionType":"part","heading":"Quality control","content":"# Quality control\n\n11. All information provided by an ADI 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 as set out in Prudential Standard APS 310 Audit and Related Matters. 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 necessary to enable the external auditor to form an opinion on the accuracy and reliability of the information provided by an ADI under this Reporting Standard.\n\n12. All information provided by an ADI under this Reporting Standard must be subject to systems, processes and controls developed by the ADI 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.","sortOrder":6},{"sectionNumber":"Authorisation","sectionType":"part","heading":"Authorisation","content":"# Authorisation\n\n13. When an officer or agent of an ADI submits information under this Reporting Standard using 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.","sortOrder":7},{"sectionNumber":"Minor alterations to forms and instructi","sectionType":"part","heading":"Minor alterations to forms and instructions","content":"# Minor alterations to forms and instructions\n\n14. APRA may make minor variations to:\n\n(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\n\n(b) the instructions to a form, to clarify their application to the form\n\nwithout changing any substantive requirement in the form or instructions.\n\n15. If APRA makes such a variation, it must notify in writing each ADI that is required to report under this Reporting Standard.","sortOrder":8},{"sectionNumber":"Transition","sectionType":"part","heading":"Transition","content":"# Transition\n\n16. An ADI must report under the old Reporting Standard in respect of a transitional reporting period. For these purposes:\n\nold Reporting Standard means the Reporting Standard revoked by the determination that makes this Reporting Standard (being the Reporting Standard that this Reporting Standard replaces), as in force immediately before the commencement of this Reporting Standard.\n\ntransitional reporting period means a reporting period under the old Reporting Standard:\n\n(a) that ended on or before 31 December 2018; and\n\n(b) in relation to which the ADI was required, under the old Reporting Standard, to report by a date on or after the date of revocation of the old Reporting Standard.\n\nNote: For the avoidance of doubt, if an ADI was required to report under an old Reporting Standard, and the reporting documents were due before the date of revocation of the old Reporting Standard, the ADI is still required to provide any overdue reporting documents in accordance with the old Reporting Standard.","sortOrder":9},{"sectionNumber":"Interpretation","sectionType":"part","heading":"Interpretation","content":"# Interpretation\n\n17. In this Reporting Standard:\n\nAASB has the meaning in section 9 of the Corporations Act 2001.\n\nAASB 127 means Australian accounting standard AASB 127 Separate Financial Statements made by the Australian Accounting Standards Board.\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nbranch of a foreign bank means a ‘foreign ADI’ as defined in section 5 of the Banking Act 1959.\n\nbuilding society means a locally incorporated ADI that assumes or uses the expression ‘building society’ in relation to its banking business.\n\nconsolidated ADI group means a group comprising:\n\n(a) an ADI that is a highest parent entity; and\n\n(b) each subsidiary under the control (within the meaning of AASB 127) of that ADI, whether the subsidiary is locally-incorporated or not.\n\ncredit union means a locally incorporated ADI that assumes or uses the expression ‘credit union’ in relation to its banking business and includes Cairns Penny Savings & Loans Limited.\n\ndue date means the relevant due date under paragraph 8 or, if applicable, the date on a notice of extension given under paragraph 10.\n\nforeign ADI has the meaning in section 5 of the Banking Act 1959.\n\nhighest parent entity means an ADI that satisfies all of the following conditions:\n\n(a) it is locally-incorporated;\n\n(b) it has at least one subsidiary under its control (within the meaning of AASB 127); and\n\n(c) it is not itself a subsidiary (within the meaning of AASB 127) of an ADI that is locally-incorporated.\n\nlocally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or territory law.\n\nreporting period means a period mentioned in paragraph 7 or, if applicable, the date on a notice given under paragraph 9.\n\nstake means a stake determined under the Financial Sector (Shareholdings) Act 1998, as if the only associates that were taken into account under paragraph (b) of subclause 10(1) of the Schedule to that Act were those set out in paragraphs (h), (j) and (l) of subclause 4(1).\n\n18. 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.\n\n19. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.","sortOrder":10},{"sectionNumber":"General directions and notes","sectionType":"part","heading":"General directions and notes","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":11},{"sectionNumber":"Other definitions","sectionType":"part","heading":"Other definitions","content":"# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.","sortOrder":12},{"sectionNumber":"Reporting entity","sectionType":"part","heading":"Reporting entity","content":"# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.","sortOrder":13},{"sectionNumber":"Consolidated ADI group","sectionType":"part","heading":"Consolidated ADI group","content":"# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).","sortOrder":14},{"sectionNumber":"Securitisation deconsolidation principle","sectionType":"part","heading":"Securitisation deconsolidation principle","content":"# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.","sortOrder":15},{"sectionNumber":"Reporting period and timeframe for lodge","sectionType":"part","heading":"Reporting period and timeframe for lodgement","content":"# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.","sortOrder":16},{"sectionNumber":"Unit of measurement","sectionType":"part","heading":"Unit of measurement","content":"# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.","sortOrder":17},{"sectionNumber":"Netting","sectionType":"part","heading":"Netting","content":"# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.","sortOrder":18},{"sectionNumber":"Term to maturity","sectionType":"part","heading":"Term to maturity","content":"# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.","sortOrder":19},{"sectionNumber":"Basis of preparation","sectionType":"part","heading":"Basis of preparation","content":"# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.","sortOrder":20},{"sectionNumber":"Classification schema","sectionType":"part","heading":"Classification schema","content":"# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:","sortOrder":21},{"sectionNumber":"1. Private/public classification","sectionType":"part","heading":"1. Private/public classification","content":"## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.","sortOrder":22},{"sectionNumber":"2. Level of Government classification","sectionType":"part","heading":"2. Level of Government classification","content":"## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.","sortOrder":23},{"sectionNumber":"3. Resident/non-resident classification","sectionType":"part","heading":"3. Resident/non-resident classification","content":"## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.","sortOrder":24},{"sectionNumber":"Sector definitions","sectionType":"part","heading":"Sector definitions","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":25},{"sectionNumber":"Households","sectionType":"part","heading":"Households","content":"## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.","sortOrder":26},{"sectionNumber":"Community service organisations","sectionType":"part","heading":"Community service organisations","content":"## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).","sortOrder":27},{"sectionNumber":"Non-financial corporations","sectionType":"part","heading":"Non-financial corporations","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":28},{"sectionNumber":"Private non-financial corporations","sectionType":"division","heading":"Private non-financial corporations","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":29},{"sectionNumber":"Private trading corporations","sectionType":"subdivision","heading":"Private trading corporations","content":"#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.","sortOrder":30},{"sectionNumber":"Private unincorporated businesses","sectionType":"subdivision","heading":"Private unincorporated businesses","content":"#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.","sortOrder":31},{"sectionNumber":"Public non-financial corporations","sectionType":"division","heading":"Public non-financial corporations","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":32},{"sectionNumber":"Commonwealth Government","sectionType":"subdivision","heading":"Commonwealth Government","content":"#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).","sortOrder":33},{"sectionNumber":"State, Territory and local government","sectionType":"subdivision","heading":"State, Territory and local government","content":"#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.","sortOrder":34},{"sectionNumber":"General Government","sectionType":"part","heading":"General Government","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":35},{"sectionNumber":"Commonwealth General Government","sectionType":"division","heading":"Commonwealth General Government","content":"### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).","sortOrder":36},{"sectionNumber":"State, Territory and local general gover","sectionType":"division","heading":"State, Territory and local general government","content":"### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.","sortOrder":37},{"sectionNumber":"Financial corporations","sectionType":"part","heading":"Financial corporations","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":38},{"sectionNumber":"RBA","sectionType":"subdivision","heading":"RBA","content":"#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.","sortOrder":39},{"sectionNumber":"Other central bank institutions","sectionType":"subdivision","heading":"Other central bank institutions","content":"#### Other central bank institutions\n\nThis sub-sector includes APRA.","sortOrder":40},{"sectionNumber":"Depository corporations","sectionType":"division","heading":"Depository corporations","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":41},{"sectionNumber":"ADIs","sectionType":"subdivision","heading":"ADIs","content":"#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).","sortOrder":42},{"sectionNumber":"Registered Financial Corporations (RFCs)","sectionType":"subdivision","heading":"Registered Financial Corporations (RFCs)","content":"#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).","sortOrder":43},{"sectionNumber":"Life insurance","sectionType":"subdivision","heading":"Life insurance","content":"#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.","sortOrder":44},{"sectionNumber":"Pension funds","sectionType":"subdivision","heading":"Pension funds","content":"#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.","sortOrder":45},{"sectionNumber":"Other insurance corporations","sectionType":"subdivision","heading":"Other insurance corporations","content":"#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.","sortOrder":46},{"sectionNumber":"Central borrowing authorities (CBAs)","sectionType":"subdivision","heading":"Central borrowing authorities (CBAs)","content":"#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury","sortOrder":47},{"sectionNumber":"Other financial institutions","sectionType":"division","heading":"Other financial institutions","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":48},{"sectionNumber":"Financial auxiliaries","sectionType":"subdivision","heading":"Financial auxiliaries","content":"#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.","sortOrder":49},{"sectionNumber":"Financial intermediaries","sectionType":"subdivision","heading":"Financial intermediaries","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":50},{"sectionNumber":"Securitisers","sectionType":"section","heading":"Securitisers","content":"##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.","sortOrder":51},{"sectionNumber":"Unit trusts","sectionType":"section","heading":"Unit trusts","content":"##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.","sortOrder":52},{"sectionNumber":"Other financial intermediaries","sectionType":"section","heading":"Other financial intermediaries","content":"##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.","sortOrder":53},{"sectionNumber":"Rest of the world/non-residents","sectionType":"part","heading":"Rest of the world/non-residents","content":"## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions","sortOrder":54},{"sectionNumber":"Section A: Assets","sectionType":"part","heading":"Section A: Assets","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":55},{"sectionNumber":"1. Cash and liquid assets","sectionType":"subdivision","heading":"1. Cash and liquid assets","content":"#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.","sortOrder":56},{"sectionNumber":"1.1","sectionType":"subdivision","heading":"Notes and coins","content":"#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.","sortOrder":57},{"sectionNumber":"1.2","sectionType":"subdivision","heading":"Deposits at call:","content":"#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.","sortOrder":58},{"sectionNumber":"1.3","sectionType":"subdivision","heading":"Gold bullion","content":"#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.","sortOrder":59},{"sectionNumber":"1.4","sectionType":"subdivision","heading":"Due from clearing houses","content":"#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).","sortOrder":60},{"sectionNumber":"1.5","sectionType":"subdivision","heading":"Securities purchased under agreements to resell","content":"#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.","sortOrder":61},{"sectionNumber":"1.6","sectionType":"subdivision","heading":"Due from financial institutions","content":"#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.","sortOrder":62},{"sectionNumber":"1.7","sectionType":"subdivision","heading":"Total cash and liquid assets","content":"#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.","sortOrder":63},{"sectionNumber":"2. Securities held for Trading","sectionType":"subdivision","heading":"2. Securities held for Trading","content":"#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.","sortOrder":64},{"sectionNumber":"2.1","sectionType":"subdivision","heading":"Australian Commonwealth Government securities","content":"#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.","sortOrder":65},{"sectionNumber":"2.2","sectionType":"subdivision","heading":"Other Australian Government securities","content":"#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.","sortOrder":66},{"sectionNumber":"2.3","sectionType":"subdivision","heading":"Foreign government securities","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":67},{"sectionNumber":"2.4","sectionType":"subdivision","heading":"ADI debt securities","content":"#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).","sortOrder":68},{"sectionNumber":"2.5","sectionType":"subdivision","heading":"Corporate debt paper","content":"#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.","sortOrder":69},{"sectionNumber":"2.6","sectionType":"subdivision","heading":"Asset backed debt securities","content":"#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.","sortOrder":70},{"sectionNumber":"2.7","sectionType":"subdivision","heading":"Other debt securities","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":71},{"sectionNumber":"2.8","sectionType":"subdivision","heading":"Equity securities","content":"#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.","sortOrder":72},{"sectionNumber":"2.9","sectionType":"subdivision","heading":"Total securities held for trading","content":"#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.","sortOrder":73},{"sectionNumber":"3. Securities not held for trading","sectionType":"subdivision","heading":"3. Securities not held for trading","content":"#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.","sortOrder":74},{"sectionNumber":"3.1","sectionType":"subdivision","heading":"Australian Commonwealth Government securities","content":"#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.","sortOrder":75},{"sectionNumber":"3.2","sectionType":"subdivision","heading":"Other Australian Government securities","content":"#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.","sortOrder":76},{"sectionNumber":"3.3","sectionType":"subdivision","heading":"Foreign government securities","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":77},{"sectionNumber":"3.4","sectionType":"subdivision","heading":"ADI debt securities","content":"#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).","sortOrder":78},{"sectionNumber":"3.5","sectionType":"subdivision","heading":"Corporate debt paper","content":"#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.","sortOrder":79},{"sectionNumber":"3.6","sectionType":"division","heading":"Asset backed debt securities","content":"### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.","sortOrder":80},{"sectionNumber":"3.7","sectionType":"subdivision","heading":"Other debt securities","content":"#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.","sortOrder":81},{"sectionNumber":"3.8","sectionType":"subdivision","heading":"ADI equity securities","content":"#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.","sortOrder":82},{"sectionNumber":"3.9","sectionType":"subdivision","heading":"Insurance corporations equity securities","content":"#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.","sortOrder":83},{"sectionNumber":"3.10","sectionType":"subdivision","heading":"Other equity securities","content":"#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.","sortOrder":84},{"sectionNumber":"3.11","sectionType":"subdivision","heading":"Total securities not held for trading","content":"#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.","sortOrder":85},{"sectionNumber":"4. Other deposits","sectionType":"subdivision","heading":"4. Other deposits","content":"#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.","sortOrder":86},{"sectionNumber":"4.1","sectionType":"subdivision","heading":"ADIs","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":87},{"sectionNumber":"4.2","sectionType":"subdivision","heading":"Other","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":88},{"sectionNumber":"4.3","sectionType":"subdivision","heading":"Total other deposits","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":89},{"sectionNumber":"5. Net Acceptances of Customers","sectionType":"subdivision","heading":"5. Net Acceptances of Customers","content":"#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.","sortOrder":90},{"sectionNumber":"6. Loans and advances","sectionType":"subdivision","heading":"6. Loans and advances","content":"#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).","sortOrder":91},{"sectionNumber":"Loan loss provisioning","sectionType":"subdivision","heading":"Loan loss provisioning","content":"#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.","sortOrder":92},{"sectionNumber":"Loans and Advances","sectionType":"division","heading":"Loans and Advances","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":93},{"sectionNumber":"6.1","sectionType":"subdivision","heading":"Revolving credit — Balance Outstanding (1)","content":"#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.","sortOrder":94},{"sectionNumber":"6.2","sectionType":"subdivision","heading":"Credit cards — Balance Outstanding (1)","content":"#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.","sortOrder":97},{"sectionNumber":"6.3","sectionType":"subdivision","heading":"Housing — variable rate — Balance outstanding (1)","content":"#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.","sortOrder":100},{"sectionNumber":"6.4","sectionType":"subdivision","heading":"Housing — fixed rate — Balance outstanding (1)","content":"#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.","sortOrder":103},{"sectionNumber":"6.5","sectionType":"subdivision","heading":"Term loans — variable rate — Balance outstanding (1)","content":"#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.","sortOrder":106},{"sectionNumber":"6.6","sectionType":"subdivision","heading":"Term loans — fixed rate — Balance outstanding (1)","content":"#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.","sortOrder":109},{"sectionNumber":"6.7","sectionType":"subdivision","heading":"Lease financing — Balance outstanding (1)","content":"#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.","sortOrder":112},{"sectionNumber":"6.8","sectionType":"subdivision","heading":"Other loans and advances — Balance outstanding (1)","content":"#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.","sortOrder":115},{"sectionNumber":"6.9","sectionType":"subdivision","heading":"Total loans and advances — Balance outstanding (1)","content":"#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.","sortOrder":118},{"sectionNumber":"6.10","sectionType":"subdivision","heading":"Less: Deferred fee income","content":"#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.","sortOrder":121},{"sectionNumber":"6.11","sectionType":"subdivision","heading":"Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)","content":"#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.","sortOrder":122},{"sectionNumber":"6.11.1 of which: Loans to associates/joi","sectionType":"subdivision","heading":"6.11.1 of which: Loans to associates/joint ventures","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":123},{"sectionNumber":"6.11.2 of which: Loans held at fair valu","sectionType":"subdivision","heading":"6.11.2 of which: Loans held at fair value","content":"#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.","sortOrder":124},{"sectionNumber":"7. Investments relating to Life Insuranc","sectionType":"subdivision","heading":"7. Investments relating to Life Insurance Business","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":125},{"sectionNumber":"7.1","sectionType":"subdivision","heading":"Total investments relating to life insurance business","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":126},{"sectionNumber":"7.1.1 Of which: Excess of net market val","sectionType":"subdivision","heading":"7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":127},{"sectionNumber":"8. Other investments","sectionType":"subdivision","heading":"8. Other investments","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":128},{"sectionNumber":"8.1","sectionType":"subdivision","heading":"Investment in parent entity (where not part of consolidated group)","content":"#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.","sortOrder":129},{"sectionNumber":"8.2","sectionType":"subdivision","heading":"Investment in associates","content":"#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.","sortOrder":130},{"sectionNumber":"8.3","sectionType":"subdivision","heading":"Interest in joint ventures","content":"#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).","sortOrder":131},{"sectionNumber":"8.4","sectionType":"subdivision","heading":"Equity investments in former Special Service Providers (SSPs)","content":"#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.","sortOrder":132},{"sectionNumber":"8.5","sectionType":"subdivision","heading":"Other","content":"#### 8.5 Other\n\nReport any other investments not included above.","sortOrder":133},{"sectionNumber":"8.6","sectionType":"subdivision","heading":"Total other investments","content":"#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.","sortOrder":134},{"sectionNumber":"9. Fixed assets","sectionType":"subdivision","heading":"9. Fixed assets","content":"#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.","sortOrder":135},{"sectionNumber":"9.1","sectionType":"subdivision","heading":"Property","content":"#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).","sortOrder":136},{"sectionNumber":"9.2","sectionType":"subdivision","heading":"Plant and equipment","content":"#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.","sortOrder":137},{"sectionNumber":"9.3","sectionType":"subdivision","heading":"Less: Accumulated depreciation/impairment - Property, plant and equipment","content":"#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.","sortOrder":138},{"sectionNumber":"9.4","sectionType":"subdivision","heading":"Property, plant and equipment net of accumulated depreciation /impairment","content":"#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.","sortOrder":139},{"sectionNumber":"9.5","sectionType":"subdivision","heading":"Information technology","content":"#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.","sortOrder":140},{"sectionNumber":"9.5.1 Work in progress (WIP):","sectionType":"subdivision","heading":"9.5.1 Work in progress (WIP):","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":141},{"sectionNumber":"9.5.1.1 Hardware and software applicatio","sectionType":"subdivision","heading":"9.5.1.1 Hardware and software application costs","content":"#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.","sortOrder":142},{"sectionNumber":"9.5.1.2 Development and other on costs","sectionType":"subdivision","heading":"9.5.1.2 Development and other on costs","content":"#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.","sortOrder":143},{"sectionNumber":"9.5.1.3 Total WIP","sectionType":"subdivision","heading":"9.5.1.3 Total WIP","content":"#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.","sortOrder":144},{"sectionNumber":"9.5.2 In use:","sectionType":"subdivision","heading":"9.5.2 In use:","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":145},{"sectionNumber":"9.5.2.1 Hardware and software applicatio","sectionType":"subdivision","heading":"9.5.2.1 Hardware and software application costs","content":"#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.","sortOrder":146},{"sectionNumber":"9.5.2.2 Development and other on costs","sectionType":"subdivision","heading":"9.5.2.2 Development and other on costs","content":"#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.","sortOrder":147},{"sectionNumber":"9.5.2.3 Total in use","sectionType":"subdivision","heading":"9.5.2.3 Total in use","content":"#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.","sortOrder":148},{"sectionNumber":"9.5.3 Other information technology","sectionType":"subdivision","heading":"9.5.3 Other information technology","content":"#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.","sortOrder":149},{"sectionNumber":"9.5.4 Total information technology","sectionType":"subdivision","heading":"9.5.4 Total information technology","content":"#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.","sortOrder":150},{"sectionNumber":"9.6","sectionType":"subdivision","heading":"Less: Accumulated depreciation/impairment - Information technology","content":"#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.","sortOrder":151},{"sectionNumber":"9.7","sectionType":"subdivision","heading":"Total information technology net of accumulated depreciation/impairment","content":"#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.","sortOrder":152},{"sectionNumber":"9.8","sectionType":"subdivision","heading":"Other","content":"#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.","sortOrder":153},{"sectionNumber":"9.9","sectionType":"subdivision","heading":"Less: Accumulated depreciation","content":"#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.","sortOrder":154},{"sectionNumber":"9.10","sectionType":"subdivision","heading":"Total other net of accumulated depreciation/impairment","content":"#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.","sortOrder":155},{"sectionNumber":"9.11","sectionType":"subdivision","heading":"Net fixed assets","content":"#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.","sortOrder":156},{"sectionNumber":"10. Intangible assets","sectionType":"subdivision","heading":"10. Intangible assets","content":"#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.","sortOrder":157},{"sectionNumber":"10.1","sectionType":"subdivision","heading":"Intangible assets with a finite life","content":"#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.","sortOrder":158},{"sectionNumber":"10.2","sectionType":"subdivision","heading":"Less: Accumulated amortisation","content":"#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.","sortOrder":159},{"sectionNumber":"10.3","sectionType":"subdivision","heading":"Net intangible assets with a finite life","content":"#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.","sortOrder":160},{"sectionNumber":"10.4","sectionType":"subdivision","heading":"Intangible assets with an infinite life","content":"#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.","sortOrder":161},{"sectionNumber":"10.5","sectionType":"subdivision","heading":"Less: Impairment","content":"#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.","sortOrder":162},{"sectionNumber":"10.6","sectionType":"subdivision","heading":"Net intangible assets with an infinite life","content":"#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.","sortOrder":163},{"sectionNumber":"10.7","sectionType":"subdivision","heading":"Goodwill","content":"#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.","sortOrder":164},{"sectionNumber":"10.8","sectionType":"subdivision","heading":"Less: Impairment","content":"#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.","sortOrder":165},{"sectionNumber":"10.9","sectionType":"subdivision","heading":"Net goodwill","content":"#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.","sortOrder":166},{"sectionNumber":"11. Other assets","sectionType":"subdivision","heading":"11. Other assets","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":167},{"sectionNumber":"11.1","sectionType":"subdivision","heading":"Interest receivable","content":"#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.","sortOrder":168},{"sectionNumber":"11.2","sectionType":"subdivision","heading":"General insurance premiums and other receivables","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":169},{"sectionNumber":"11.3","sectionType":"subdivision","heading":"Deferred acquisition costs — general insurance policies","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":170},{"sectionNumber":"11.4","sectionType":"subdivision","heading":"Capitalised debt raising/funding costs","content":"#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.","sortOrder":171},{"sectionNumber":"11.5","sectionType":"subdivision","heading":"Capitalised costs associated with establishing/setting up securitisation vehicles/programs","content":"#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.","sortOrder":172},{"sectionNumber":"11.6","sectionType":"subdivision","heading":"Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers","content":"#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.","sortOrder":173},{"sectionNumber":"11.7","sectionType":"subdivision","heading":"Other capitalised expenses of a general nature","content":"#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.","sortOrder":174},{"sectionNumber":"11.8","sectionType":"subdivision","heading":"Derivative financial instruments","content":"#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).","sortOrder":175},{"sectionNumber":"11.8.1 Trading book derivatives","sectionType":"subdivision","heading":"11.8.1 Trading book derivatives","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":176},{"sectionNumber":"11.8.2 Banking book derivatives","sectionType":"subdivision","heading":"11.8.2 Banking book derivatives","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":177},{"sectionNumber":"11.9","sectionType":"subdivision","heading":"Amounts receivable from clients — Outstanding security settlements","content":"#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.","sortOrder":178},{"sectionNumber":"11.10","sectionType":"subdivision","heading":"Deferred tax assets","content":"#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:","sortOrder":179},{"sectionNumber":"11.10.1 From tax losses","sectionType":"subdivision","heading":"11.10.1 From tax losses","content":"#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.","sortOrder":180},{"sectionNumber":"11.10.2 From specific provision and Gene","sectionType":"subdivision","heading":"11.10.2 From specific provision and General Reserve for Credit Losses","content":"#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.","sortOrder":181},{"sectionNumber":"11.10.3 Other","sectionType":"subdivision","heading":"11.10.3 Other","content":"#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.","sortOrder":182},{"sectionNumber":"11.11","sectionType":"subdivision","heading":"Loan/credit card servicing rights","content":"#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.","sortOrder":183},{"sectionNumber":"11.12","sectionType":"subdivision","heading":"Defined benefit assets","content":"#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).","sortOrder":184},{"sectionNumber":"11.13","sectionType":"subdivision","heading":"Non-current assets and disposal groups classified as held for sale","content":"#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).","sortOrder":185},{"sectionNumber":"11.14","sectionType":"subdivision","heading":"Items in suspense","content":"#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.","sortOrder":186},{"sectionNumber":"11.15","sectionType":"subdivision","heading":"Other","content":"#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.","sortOrder":187},{"sectionNumber":"11.16","sectionType":"subdivision","heading":"Total other assets","content":"#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.","sortOrder":188},{"sectionNumber":"12. Total assets","sectionType":"subdivision","heading":"12. Total assets","content":"#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.","sortOrder":189},{"sectionNumber":"12.1","sectionType":"subdivision","heading":"Of which: Due from associated entities/joint ventures","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":190},{"sectionNumber":"Section B: Liabilities","sectionType":"part","heading":"Section B: Liabilities","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":191},{"sectionNumber":"1. Due to clearing houses","sectionType":"subdivision","heading":"1. Due to clearing houses","content":"#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.","sortOrder":192},{"sectionNumber":"2. Due to financial institutions","sectionType":"subdivision","heading":"2. Due to financial institutions","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":193},{"sectionNumber":"3. Acceptances","sectionType":"subdivision","heading":"3. Acceptances","content":"#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.","sortOrder":195},{"sectionNumber":"4. Deposits","sectionType":"subdivision","heading":"4. Deposits","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":196},{"sectionNumber":"4.4","sectionType":"subdivision","heading":"Other","content":"#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.","sortOrder":200},{"sectionNumber":"4.5","sectionType":"subdivision","heading":"Total deposits","content":"#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.","sortOrder":201},{"sectionNumber":"5. Other borrowings","sectionType":"subdivision","heading":"5. Other borrowings","content":"#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.","sortOrder":202},{"sectionNumber":"5.1","sectionType":"subdivision","heading":"Securities sold under agreements to repurchase","content":"#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.","sortOrder":203},{"sectionNumber":"5.2","sectionType":"subdivision","heading":"Promissory notes/commercial paper","content":"#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.","sortOrder":204},{"sectionNumber":"5.3","sectionType":"subdivision","heading":"Short-term loans","content":"#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.","sortOrder":205},{"sectionNumber":"5.3.1 Short-term loans: Variable","sectionType":"subdivision","heading":"5.3.1 Short-term loans: Variable","content":"#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.","sortOrder":206},{"sectionNumber":"5.3.2 Short-term loans: Fixed","sectionType":"subdivision","heading":"5.3.2 Short-term loans: Fixed","content":"#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.","sortOrder":207},{"sectionNumber":"5.4","sectionType":"subdivision","heading":"Total other borrowings","content":"#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.","sortOrder":208},{"sectionNumber":"6. Income tax liability","sectionType":"subdivision","heading":"6. Income tax liability","content":"#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.","sortOrder":209},{"sectionNumber":"7. Provisions","sectionType":"subdivision","heading":"7. Provisions","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":211},{"sectionNumber":"7.2","sectionType":"subdivision","heading":"Employee entitlements","content":"#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.","sortOrder":213},{"sectionNumber":"7.3","sectionType":"subdivision","heading":"Non-lending losses","content":"#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.","sortOrder":214},{"sectionNumber":"7.4","sectionType":"subdivision","heading":"Mortgage insurance claims and unearned premiums","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":215},{"sectionNumber":"7.5","sectionType":"subdivision","heading":"Restructuring costs","content":"#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.","sortOrder":216},{"sectionNumber":"7.6","sectionType":"subdivision","heading":"Other provisions","content":"#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.","sortOrder":217},{"sectionNumber":"7.7","sectionType":"subdivision","heading":"Total provisions","content":"#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.","sortOrder":218},{"sectionNumber":"8. General Insurance Outstanding Claims ","sectionType":"subdivision","heading":"8. General Insurance Outstanding Claims and Unearned Premium Liability","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":219},{"sectionNumber":"9. Life Insurance Policy Liabilities","sectionType":"subdivision","heading":"9. Life Insurance Policy Liabilities","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":220},{"sectionNumber":"10. Unvested Policy Holder Benefits","sectionType":"subdivision","heading":"10. Unvested Policy Holder Benefits","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":221},{"sectionNumber":"11. Bonds, notes and long-term borrowing","sectionType":"subdivision","heading":"11. Bonds, notes and long-term borrowings","content":"#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.","sortOrder":222},{"sectionNumber":"11.2.1 Loans — Variable rate","sectionType":"subdivision","heading":"11.2.1 Loans — Variable rate","content":"#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.","sortOrder":225},{"sectionNumber":"11.2.2 Loans — Fixed rate","sectionType":"subdivision","heading":"11.2.2 Loans — Fixed rate","content":"#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.","sortOrder":226},{"sectionNumber":"12. Creditors and other liabilities","sectionType":"subdivision","heading":"12. Creditors and other liabilities","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":228},{"sectionNumber":"12.3","sectionType":"subdivision","heading":"Interest payable","content":"#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.","sortOrder":230},{"sectionNumber":"12.4","sectionType":"subdivision","heading":"Unearned interest","content":"#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.","sortOrder":231},{"sectionNumber":"12.5","sectionType":"subdivision","heading":"Amounts payable to clients - Outstanding security settlements","content":"#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.","sortOrder":232},{"sectionNumber":"12.6","sectionType":"subdivision","heading":"Derivative financial instruments","content":"#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.","sortOrder":233},{"sectionNumber":"12.7","sectionType":"subdivision","heading":"Items in suspense","content":"#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.","sortOrder":234},{"sectionNumber":"12.8","sectionType":"subdivision","heading":"Due to merchants","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":235},{"sectionNumber":"12.9","sectionType":"subdivision","heading":"Liabilities included in disposal groups classified as held for sale","content":"#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).","sortOrder":236},{"sectionNumber":"12.10","sectionType":"subdivision","heading":"Share capital repayable on demand","content":"#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.","sortOrder":237},{"sectionNumber":"12.11","sectionType":"subdivision","heading":"Other","content":"#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.","sortOrder":238},{"sectionNumber":"12.12","sectionType":"subdivision","heading":"Total creditors and other liabilities","content":"#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.","sortOrder":239},{"sectionNumber":"13. Loan capital and hybrid securities","sectionType":"subdivision","heading":"13. Loan capital and hybrid securities","content":"#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.","sortOrder":240},{"sectionNumber":"13.1","sectionType":"subdivision","heading":"Members withdrawable shares","content":"#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.","sortOrder":241},{"sectionNumber":"13.2","sectionType":"subdivision","heading":"Loan capital","content":"#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.","sortOrder":242},{"sectionNumber":"13.3","sectionType":"subdivision","heading":"Hybrid securities","content":"#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.","sortOrder":243},{"sectionNumber":"13.4","sectionType":"subdivision","heading":"Total loan capital and hybrid securities","content":"#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.","sortOrder":244},{"sectionNumber":"14. Total liabilities","sectionType":"subdivision","heading":"14. Total liabilities","content":"#### 14\\. Total liabilities\n\nSum total liabilities.","sortOrder":245},{"sectionNumber":"14.1","sectionType":"subdivision","heading":"Of which: Due to associated entities/joint ventures","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":246},{"sectionNumber":"15. Net Assets","sectionType":"subdivision","heading":"15. Net Assets","content":"#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.","sortOrder":247},{"sectionNumber":"Section C: Shareholders’ equity","sectionType":"part","heading":"Section C: Shareholders’ equity","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":248},{"sectionNumber":"1. Share capital","sectionType":"subdivision","heading":"1. Share capital","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":249},{"sectionNumber":"2. Reserves","sectionType":"subdivision","heading":"2. Reserves","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":254},{"sectionNumber":"2.3.1 Owner-occupied property","sectionType":"subdivision","heading":"2.3.1 Owner-occupied property","content":"#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.","sortOrder":258},{"sectionNumber":"2.3.2 Plant and equipment","sectionType":"subdivision","heading":"2.3.2 Plant and equipment","content":"#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.","sortOrder":259},{"sectionNumber":"2.3.3 Investments in associates/share of","sectionType":"subdivision","heading":"2.3.3 Investments in associates/share of associates","content":"#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates","sortOrder":260},{"sectionNumber":"2.3.4 Intangibles revaluation surplus","sectionType":"subdivision","heading":"2.3.4 Intangibles revaluation surplus","content":"#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.","sortOrder":261},{"sectionNumber":"2.3.5 Relating to non-current assets or ","sectionType":"subdivision","heading":"2.3.5 Relating to non-current assets or disposal groups held for sale","content":"#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.","sortOrder":262},{"sectionNumber":"2.3.6 Other","sectionType":"subdivision","heading":"2.3.6 Other","content":"#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.","sortOrder":263},{"sectionNumber":"2.3.7 Total asset revaluation reserve","sectionType":"subdivision","heading":"2.3.7 Total asset revaluation reserve","content":"#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.","sortOrder":264},{"sectionNumber":"2.5.1 Marketable securities","sectionType":"subdivision","heading":"2.5.1 Marketable securities","content":"#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.","sortOrder":267},{"sectionNumber":"2.5.2 Other","sectionType":"subdivision","heading":"2.5.2 Other","content":"#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.","sortOrder":268},{"sectionNumber":"3. Retained profits","sectionType":"subdivision","heading":"3. Retained profits","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":273},{"sectionNumber":"4. Shareholders’ Equity attributable to ","sectionType":"subdivision","heading":"4. Shareholders’ Equity attributable to Shareholders of the Company","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":274},{"sectionNumber":"5. Minority interests","sectionType":"subdivision","heading":"5. Minority interests","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\nInstruction Guide\n\n# General directions and notes\n\n# Other definitions\n\nIn these Instructions:\n\nPersonal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.\n\n‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).\n\n‘Related parties’: related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\n# Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n# Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\nThe terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\n\n# Securitisation deconsolidation principle\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n# Reporting period and timeframe for lodgement\n\nThe form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI. ADIs must submit the completed form to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by APRA.\n\n# Unit of measurement\n\nADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[1\\]](#_ftn1)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[2\\]](#_ftn2)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 9 Financial Instruments (AASB 9), AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Presentation. However, those foreign currency derivatives that are not within the scope of AASB 9 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes, equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. in relation to financial reports of foreign operations:\n\nA foreign operation is defined in AASB 121 to mean an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n# Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.\n\n# Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n# Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian Accounting Standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\n# Classification schema\n\nThis information is provided as a reference guide for the disclosure of the loans and advances portfolios and deposit portfolios as required in ARF 322.0, it can be also be used as a general guide for other classifications in the form.\n\nIn defining sectors (refer to below), the following three broad classifications are used:\n\n## 1\\. Private/public classification\n\nPrivate: the private sector comprises private corporations, households and non-profit institutions serving households; and\n\nPublic: the public sector comprises government-controlled corporations, general government units and non-profit institutions controlled by government.\n\n## 2\\. Level of Government classification\n\nThe level of Government classification is:\n\n-   National/Central;\n-   State/Territory; and\n-   Local.\n\n## 3\\. Resident/non-resident classification\n\nAn Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.\n\nA non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.\n\n# Sector definitions\n\n## Households\n\nThis comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households. Show these as private unincorporated businesses.\n\n## Community service organisations\n\nInclude:\n\n-   institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and\n-   charities and aid organisations financed by voluntary transfers.\n\nExclude:\n\n-   community service organisations and non-profit institutions controlled and mainly financed by government (include in General Government).\n\n## Non-financial corporations\n\n### Private non-financial corporations\n\n#### Private trading corporations\n\nPrivate trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.\n\nInclude:\n\n-   all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;\n-   intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies;\n-   privately owned schools and hospitals;\n-   any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and\n-   any unincorporated business owned and operated by trading corporations (e.g. joint ventures).\n\nExclude:\n\n-   unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and\n-   non-resident enterprises.\n\n#### Private unincorporated businesses\n\nThis comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.\n\n### Public non-financial corporations\n\n#### Commonwealth Government\n\nTrading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government and which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation (e.g. Australia Post and Australian Government Solicitor).\n\nExclude:\n\n-   government departments (show as Commonwealth General Government); and\n-   government-owned financial institutions (these are classified as financial institutions).\n\n#### State, Territory and local government\n\nState, Territory and local government trading enterprises are those businesses, which are owned and controlled by State, Territory or local governments, which produce goods or non-financial services for sale at market prices.\n\nInclude:\n\n-   All resident trading enterprises 50% or more owned by a State, Territory or local government or controlled by a State or Territory government, through legislation, decree or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).\n\nExclude:\n\n-   State government owned financial institutions and entities in the general government; and\n-   State and Territory central borrowing authorities.\n\n## General Government\n\n### Commonwealth General Government\n\nAustralian Commonwealth Government departments and agencies’ principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.\n\nInclude:\n\n-   departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;\n-   Commonwealth government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);\n-   non-profit institutions controlled and mainly financed by the Commonwealth government;\n-   Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and\n-   public universities.\n\nExclude:\n\n-   government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government); and\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions such as Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).\n\n### State, Territory and local general government\n\nState, Territory and local general government provide non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.\n\nInclude:\n\n-   State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);\n-   non-profit institutions controlled and mainly financed by State and local government;\n-   State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);\n-   ACT and Northern Territory Government departments and agencies; and\n-   state schools, technical and further education colleges and state owned hospitals.\n\nExclude:\n\n-   all State and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and\n-   State and Territory central borrowing authorities.\n\n## Financial corporations\n\n#### RBA\n\nThe RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia’s international reserves and providing banking services to the Commonwealth.\n\n#### Other central bank institutions\n\nThis sub-sector includes APRA.\n\n### Depository corporations\n\n#### ADIs\n\nADIs refers to corporations, in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959.\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n#### Registered Financial Corporations (RFCs)\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.\n\nInclude:\n\n-   money market corporations (also referred to as ‘merchant banks’) (D);\n-   pastoral finance companies, finance companies and general financiers (other); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on request.\n\nExclude:\n\n-   intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).\n\n#### Life insurance\n\nLife insurance companies must be registered with APRA. They offer insurance for death or disability and also offer investment and superannuation products.\n\nInclude:\n\n-   benefit fund friendly societies that are regulated under the Life Insurance Act 1995.\n\nExclude:\n\n-   insurance companies offering house, car and marine insurance (these are general insurance companies); and\n-   health benefit funds of friendly societies that are regulated under the National Health Act 1959.\n\n#### Pension funds\n\nThe pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\nSuperannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n-   Pooled Superannuation Trusts;\n-   public sector superannuation funds (including SIS-exempt funds);\n-   private sector superannuation funds;\n-   ADFs; and\n-   superannuation funds established by life insurance companies.\n\nExclude:\n\n-   retirement savings accounts.\n\n#### Other insurance corporations\n\nThe other insurance corporations sub-sector includes all corporations that provide insurance other than life insurance. Included are general, fire, accident, employer liability, household and consumer credit insurers and health insurance funds. These companies must be registered with APRA. They mainly offer house, car and marine insurance.\n\nInclude:\n\n-   EFIC; and\n-   private sector and government-owned general and health insurance enterprises, both proprietary and mutual.\n\n#### Central borrowing authorities (CBAs)\n\nThese are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.\n\nInclude:\n\n-   New South Wales Treasury Corporation (NSW TCorp);\n-   Treasury Corporation of Victoria (TCV);\n-   Queensland Treasury Corporation (QTC);\n-   South Australian Government Financing Authority (SAFA);\n-   Western Australian Treasury Corporation (WATC);\n-   Tasmanian Public Finance Corporation (Tas Corp);\n-   Northern Territory Treasury Corporation (NT TCorp); and\n-   ACT Treasury\n\n### Other financial institutions\n\n#### Financial auxiliaries\n\nThese are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.\n\nInclude:\n\n-   fund managers as principal;\n-   stockbrokers; and\n-   insurance brokers.\n\nExclude:\n\n-   non-resident enterprises.\n\n#### Financial intermediaries\n\n##### Securitisers\n\nThese are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.\n\n##### Unit trusts\n\nInclude:\n\n-   mortgage, fixed interest and equity unit trusts.\n\nExclude:\n\n-   cash management trusts. These are to be included in RFCs;\n-   property and trading trusts, include in private trading corporations; and\n-   non-resident enterprises.\n\n##### Other financial intermediaries\n\nComprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.\n\nInclude:\n\n-   economic development corporations owned by governments;\n-   co-operative housing societies;\n-   investment companies; and\n-   common funds including cash common funds.\n\nExclude:\n\n-   non-resident enterprises.\n\n## Rest of the world/non-residents\n\nThe rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.\n\nInclude:\n\n-   foreign branches and foreign subsidiaries of Australian enterprises; and\n-   residents of Norfolk Island and other external territories of Australia.\n\nExclude:\n\n-   Australian branches or subsidiaries of an overseas company.\n\n  \n\nSpecific instructions\n\n# Section A: Assets\n\n#### 1\\. Cash and liquid assets\n\nGenerally include:\n\n-   Australian notes and coin;\n-   foreign currency;\n-   cash at branches;\n-   cash at bankers;\n-   deposits at call;\n-   money at short call;\n-   exchange settlement accounts;\n-   securities purchased under agreement to resell;\n-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either Securities held for trading or Securities not held for trading);\n-   bills receivable and remittances in transit; and\n-   cheques received but not yet deposited.\n\nThis reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.\n\n#### 1.1 Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.\n\n#### 1.2 Deposits at call:\n\nInclude:\n\n-   all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.\n-   all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.\n\nExclude:\n\n-   exchange settlement accounts.\n\n#### 1.3 Gold bullion\n\nInclude:\n\n-   gold coin;\n-   gold bullion held in Australia and elsewhere; and\n-   gold certificates held as investments.\n\nExclude:\n\n-   loans repayable in gold bullion.\n\n#### 1.4 Due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).\n\n#### 1.5 Securities purchased under agreements to resell\n\nTreatment is to be consistent with AASB 9.\n\nWhere the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.\n\n#### 1.6 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;\n-   amounts owing from Australian ADIs and other financial institutions in relation to the payments system;\n-   items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 1.7 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above, due from residents.\n\n#### 2\\. Securities held for Trading\n\nSecurities held for trading are defined in accordance with AASB 9.\n\nSecurities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.\n\nInterest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).\n\nAll gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.\n\nReport short sold positions as a negative asset against the appropriate debt or equity security item.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)\n\nExclude:\n\n-   all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n‘Loans and advances’ should not be affected by the reporting of ‘Securities lent or sold under repurchase agreements’.\n\n#### 2.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.\n\n#### 2.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 2.3 Foreign government securities\n\n#### 2.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).\n\n#### 2.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n#### 2.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 2.7 Other debt securities\n\n#### 2.8 Equity securities\n\nInclude:\n\n-   all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.\n\n#### 2.9 Total securities held for trading\n\nSum all ‘securities held for trading’ reporting items.\n\n#### 3\\. Securities not held for trading\n\nSecurities not held for trading are those securities, which do not fall within the definition of ‘Securities held for trading’ (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).\n\nThe ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in ‘Other Investments’ in ARF 322.0.\n\nSecurities not held for trading are to be recorded in accordance with AASB 9.\n\nInterest earned on securities not held for trading is reported as Interest Income in ARF 330.1.\n\nDividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.\n\nAll realised gains and losses are reported in ARF 330.2.\n\nInclude:\n\n-   all securities (stock) lent or sold under repurchase agreements. The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.\n-   holdings of debt securities issued by related parties that are resident entities.\n\nExclude:\n\n-   All securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.\n\n#### 3.1 Australian Commonwealth Government securities\n\nInclude:\n\n-   debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.\n\n#### 3.2 Other Australian Government securities\n\nInclude:\n\n-   debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.\n\n#### 3.3 Foreign government securities\n\n#### 3.4 ADI debt securities\n\nInclude:\n\n-   debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).\n\n#### 3.5 Corporate debt paper\n\nInclude:\n\n-   debt securities that have been issued by corporate entities other than ADIs.\n\n### 3.6 Asset backed debt securities\n\nAn asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.\n\n#### 3.7 Other debt securities\n\nEquity securities\n\nInclude:\n\n-   all equity securities consistent with the classification used for Securities not held for trading by institutions.\n\n#### 3.8 ADI equity securities\n\nRecord the holding of equity securities issued by ADIs that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’ or ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.9 Insurance corporations equity securities\n\nRecord the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.10 Other equity securities\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Securities not held for trading.\n\nExclude:\n\n-   equity investments in ‘Parent Entity’, ‘Controlled Entities’ or ‘Associates’. These investments are to be reported in the classification ‘Other Investments’.\n\n#### 3.11 Total securities not held for trading\n\nSum all ‘Securities not held for trading’ reporting items.\n\n#### 4\\. Other deposits\n\nInclude:\n\n-   deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications.\n\n#### 4.1 ADIs\n\n#### 4.2 Other\n\n#### 4.3 Total other deposits\n\n#### 5\\. Net Acceptances of Customers\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 6\\. Loans and advances\n\nNote: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.\n\nGenerally include:\n\n-   overdrafts;\n-   secured and unsecured lending;\n-   financial lease agreements;\n-   account balances which do not qualify as deposits;\n-   credit card outstanding balances;\n-   term loans;\n-   mortgage lending;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   subordinated loans.\n\nExclude:\n\n-   bills of exchange, commercial paper and promissory notes (report as Securities held for trading or Securities not held for trading);\n-   bills of exchange both discounted and held notes (report as Securities held for trading or Securities not held for trading);\n-   bonds, debentures, medium term notes (MTNs), transferable certificates of deposit (TCDs), floating-rate notes (FRNs) (show as Securities held for trading or Securities not held for trading);\n-   FRNs (show as Securities held for trading or Securities not held for trading);\n-   account balances with financial intermediaries such as ADIs (show as deposits or due from other financial institutions); and\n-   receivables due from counterparties arising from the first leg of a repurchase agreement. This receivable should be reported to Securities purchased under agreements to resell.\n\nLoans and advances are recognised at amortised cost, after assessing required provisions.\n\nLoans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.\n\nNetting is permitted in accordance with the requirements of the Australian accounting standards (i.e. where there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\n#### Loan loss provisioning\n\nProvisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards[\\[3\\]](#_ftn3) (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes APS 220 Credit Quality (APS 220). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.\n\nNote: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and General Reserve for Credit Losses can be disclosed in aggregate.\n\nDo not include associated deferred tax assets (DTA) in the amounts reported for General Reserve for Credit Losses or specific provisions. Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.\n\n### Loans and Advances\n\n#### 6.1 Revolving credit – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of loans of a revolving credit nature to, for a purpose other than housing.\n\nRevolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.1 Revolving credit – Specific provision (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.1 Revolving credit – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – Balance Outstanding (1)\n\nInclude:\n\n-   the gross value of credit card liabilities.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.2 Credit cards – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.2 Credit cards – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n#### 6.3 Housing – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.3 Housing – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.3 Housing – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.4 Housing – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and\n-   revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.4 Housing – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item.\n\n#### 6.4 Housing – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.\n\n#### 6.5 Term loans – variable rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of variable rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.5 Term loans – variable rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.5 Term loans – variable rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of fixed rate term loans for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nThis reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.\n\n#### 6.6 Term loans – fixed rate – Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if recorded or allocated by the institution on this basis.\n\n#### 6.6 Term loans – fixed rate – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – Balance outstanding (1)\n\nInclude:\n\n-   the gross value of lease financing.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.7 Lease financing - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.7 Lease financing – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – Balance outstanding (1)\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions for impairment and General Reserve for Credit Losses.\n\n#### 6.8 Other loans and advances - Specific provisions (2)\n\nReport the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n#### 6.8 Other loans and advances – General Reserve for Credit Losses (3)\n\nReport the General Reserve for Credit Losses for this reporting line, if recorded or allocated by the institution on this basis.\n\n#### 6.9 Total loans and advances – Balance outstanding (1)\n\nSum the gross value of loans and advances.\n\n#### 6.9 Total loans and advances – Specific provision (2)\n\nRecord the specific provisions for impairment applying to all loans.\n\n#### 6.9 Total loans and advances – General Reserve for Credit Losses (3)\n\nRecord the General Reserve for Credit Losses applying to all loans.\n\n#### 6.10 Less: Deferred fee income\n\nDeferred fee income should be reported in this line item and deducted from Total gross loans and advances.\n\n#### 6.11 Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)\n\nSubtract ‘General Reserve for Credit Losses’, and ‘specific provisions’ and ‘Deferred Fee Income’ from ‘total gross loans and advances’.\n\n#### 6.11.1 of which: Loans to associates/joint ventures\n\n#### 6.11.2 of which: Loans held at fair value\n\nRecord loans held at fair value in accordance with AASB 9.\n\n#### 7\\. Investments relating to Life Insurance Business\n\n#### 7.1 Total investments relating to life insurance business\n\n#### 7.1.1 Of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary\n\n#### 8\\. Other investments\n\n#### 8.1 Investment in parent entity (where not part of consolidated group)\n\nReport the total amount of equity investments in the parent entity. Defined in accordance with AASB 127 and AASB 3.\n\n#### 8.2 Investment in associates\n\nReport the total amount of equity investments in associates. Defined in accordance with AASB 128.\n\n#### 8.3 Interest in joint ventures\n\nReport the total amount of interests in joint ventures (entities).\n\n#### 8.4 Equity investments in former Special Service Providers (SSPs)\n\nReport the total value of shareholdings in former SSPs and is to be completed by ADIs that have affiliations with SSPs.\n\n#### 8.5 Other\n\nReport any other investments not included above.\n\n#### 8.6 Total other investments\n\nSum all reporting line items for ‘Other Investments’.\n\n#### 9\\. Fixed assets\n\nThe reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.\n\n#### 9.1 Property\n\nInclude:\n\n-   property (owner-occupied and investment) consistent with the classification and measurement basis used in AASB 116 Property, Plant and Equipment (AASB 116) and AASB 140 Investment Property (AASB 140).\n\n#### 9.2 Plant and equipment\n\nInclude:\n\n-   furniture, equipment (excluding ‘Information technology’), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.\n\n#### 9.3 Less: Accumulated depreciation/impairment - Property, plant and equipment\n\nReport total depreciation and impairment for all property, plant and equipment items.\n\n#### 9.4 Property, plant and equipment net of accumulated depreciation /impairment\n\nDeduct ‘Accumulated depreciation/impairment’ from the gross values for ‘Property’ and ‘Plant and equipment’.\n\n#### 9.5 Information technology\n\nWhere information technology is treated as an intangible asset for accounting purposes, it must be reported as an intangible asset in this regulatory form.\n\n#### 9.5.1 Work in progress (WIP):\n\n#### 9.5.1.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties not yet in use i.e. material costs.\n\n#### 9.5.1.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.\n\n#### 9.5.1.3 Total WIP\n\nSum of line items hardware and software application costs and development and other on costs.\n\n#### 9.5.2 In use:\n\n#### 9.5.2.1 Hardware and software application costs\n\nInclude:\n\n-   the cost of hardware and software purchased from third parties in use i.e. material costs.\n\n#### 9.5.2.2 Development and other on costs\n\nInclude:\n\n-   software development, hardware installation costs and associated overheads that are carried out internally which are in use i.e. labour and overhead costs.\n\n#### 9.5.2.3 Total in use\n\nSum of line items hardware and software application costs and Development and other on costs.\n\n#### 9.5.3 Other information technology\n\nReport other information technology expenditure which is not separately reported above.\n\n#### 9.5.4 Total information technology\n\nReport total gross value of Information technology WIP and in use here.\n\n#### 9.6 Less: Accumulated depreciation/impairment - Information technology\n\nReport accumulated depreciation/impairment in total for all Information technology assets.\n\n#### 9.7 Total information technology net of accumulated depreciation/impairment\n\nSubtract ‘Accumulated depreciation/impairment - Information technology’ from ‘Total information technology (WIP plus In Use plus Other information technology)’.\n\n#### 9.8 Other\n\nReport other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.\n\n#### 9.9 Less: Accumulated depreciation\n\nReport accumulated depreciation/impairment relating to other fixed assets.\n\n#### 9.10 Total other net of accumulated depreciation/impairment\n\nSubtract ‘Less: Accumulated depreciation’ from ‘Other’.\n\n#### 9.11 Net fixed assets\n\nDeduct accumulated depreciation/impairment from the gross values for property, plant and equipment, information technology and other.\n\n#### 10\\. Intangible assets\n\nIntangible assets have been divided into ‘intangible assets with a finite life’ and ‘intangible assets with an infinite life’ and ‘goodwill’.\n\nClassification of assets as intangible assets must be in compliance with the Australian Accounting Standards. As a guide, ADIs are suggested to follow the disclosure adopted in its annual financial report.\n\n#### 10.1 Intangible assets with a finite life\n\nInclude:\n\n-   total intangible assets with a finite life.\n\n#### 10.2 Less: Accumulated amortisation\n\nInclude:\n\n-   the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.3 Net intangible assets with a finite life\n\nSubtract the ‘accumulated amortisation’ from the ‘intangible assets with a finite life’.\n\n#### 10.4 Intangible assets with an infinite life\n\nInclude:\n\n-   total intangible assets with an infinite life.\n\n#### 10.5 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.6 Net intangible assets with an infinite life\n\nSubtract the ‘Impairment’ from the ‘Intangible assets with an infinite life’.\n\n#### 10.7 Goodwill\n\nGoodwill (determined in accordance with AASB 3) represents the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities.\n\n#### 10.8 Less: Impairment\n\nInclude:\n\n-   the total amount of impairment over the period from the date of acquisition to the end of the reporting period.\n\n#### 10.9 Net goodwill\n\nInclude:\n\n-   the net amount of goodwill after impairment.\n\n10.10 Net intangible assets\n\nDeduct accumulated amortisation and impairment from the gross values for intangible assets with a finite life, intangible assets with an infinite life and goodwill.\n\n#### 11\\. Other assets\n\n#### 11.1 Interest receivable\n\nInclude:\n\n-   interest accrued for but not yet received.\n\n#### 11.2 General insurance premiums and other receivables\n\n#### 11.3 Deferred acquisition costs – general insurance policies\n\n#### 11.4 Capitalised debt raising/funding costs\n\nReport costs associated with debt raisings and other similar transaction related costs.\n\n#### 11.5 Capitalised costs associated with establishing/setting up securitisation vehicles/programs\n\nReport the balance of securitisation establishment costs that are capitalised and deferred.\n\n#### 11.6 Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers\n\nReport origination fees and commissions deferred.\n\n#### 11.7 Other capitalised expenses of a general nature\n\nReport any other capitalised expenses not reported above.\n\n#### 11.8 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of International Financial Reporting Standards (IFRS) consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption of Australian Accounting Standards (AASB 1).\n\n#### 11.8.1 Trading book derivatives\n\n#### 11.8.2 Banking book derivatives\n\n#### 11.9 Amounts receivable from clients – Outstanding security settlements\n\nFor those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate asset heading ‘Due from Financial Institutions’ and ‘Due from Clearing Houses’.\n\n#### 11.10 Deferred tax assets\n\nTax assets are defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of DTA are to be made in accordance with AASB 112.\n\nThe amounts calculated and recognised for DTA must be noted separately in the following categories:\n\n#### 11.10.1 From tax losses\n\nReport all DTA arising out of tax losses in accordance with AASB 112.\n\n#### 11.10.2 From specific provision and General Reserve for Credit Losses\n\nReport all DTA associated with the provisioning for asset impairment in accordance with AASB 112.\n\n#### 11.10.3 Other\n\nReport all DTA other than from tax losses, specific provision and general reserve for credit losses.\n\n#### 11.11 Loan/credit card servicing rights\n\nReport the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.\n\n#### 11.12 Defined benefit assets\n\nInclude:\n\n-   defined benefit assets i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n#### 11.13 Non-current assets and disposal groups classified as held for sale\n\nInclude:\n\n-   non-current assets and disposal groups classified as held for sale consistent with classification and measurement basis used in AASB 5 Non-current Assets Held for Sale and Discontinued Operations (AASB 5).\n\n#### 11.14 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institution’s internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 11.15 Other\n\nInclude all other assets not separately identified above.\n\nFor example, include:\n\n-   commodities other than gold bullion;\n-   valuables;\n-   artwork;\n-   other receivables (e.g. fees and commissions receivable); and\n-   prepayments.\n\nExclude:\n\n-   deposits, loans and other claims on related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item). These claims should be reported to the relevant item above.\n\n#### 11.16 Total other assets\n\nSum all the reporting items listed under ‘Other assets’.\n\n#### 12\\. Total assets\n\nSum total assets including Australian dollar denominated assets and foreign currency denominated assets.\n\n#### 12.1 Of which: Due from associated entities/joint ventures\n\n# Section B: Liabilities\n\n#### 1\\. Due to clearing houses\n\nInclude:\n\n-   amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia. Include margin calls from stock and derivative exchanges which are payable.\n\n#### 2\\. Due to financial institutions\n\n#### 2.1 Total due to financial institutions\n\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with Australian banks and non-bank financial institutions;\n-   amounts owing to Australian banks and other financial institutions in relation to the payments system; and\n-   items in the course of collection – due to Australian banks and other financial institutions in relation to the payments system.\n-   settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n-   settlement account balances due to Australian ADIs.\n-   settlement account balances due to RFCs.\n-   settlement account balances due to other Australian financial institutions.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.\n\n#### 3\\. Acceptances\n\nAcceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.\n\nNetting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).\n\nAcceptances generate fee income that is taken to profit and loss when earned.\n\n#### 4\\. Deposits\n\n#### 4.1 Call/on demand\n\nInclude the following:\n\n-   Cheque\n\nAccounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.\n\n-   Other payment methods\n\nAccounts from which payments may be made to third parties – Automated Teller Machines (ATMs), debit card or another electronic device.\n\nAll deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).\n\n-   notice of withdrawal account\n\nA written notice required before funds can be withdrawn or transferred out of the account;\n\n-   demand deposits;\n-   savings deposits;\n-   money market deposit accounts on a call/demand basis;\n-   other savings deposits on a call/demand basis; and\n-   11am accounts and 24-hour money.\n\nExclude from this classification:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other ADIs; and\n-   promissory notes.\n\n#### 4.2 Term deposits\n\nAn account in which money has be placed for a fixed period for a stated interest rate.\n\n#### 4.3 Certificates of deposit\n\nCertificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.\n\n#### 4.4 Other\n\nRecord in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.\n\n#### 4.5 Total deposits\n\nSum the total of ‘Call/on demand’, ‘Term deposits’, ‘Certificates of deposit’ and ‘Other’.\n\n#### 5\\. Other borrowings\n\nInclude:\n\n-   securities sold under agreements to repurchase;\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;\n-   treasury related short-term borrowings from other ADIs;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less; and\n-   short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.\n\nExclude:\n\n-   negotiable and transferable certificates of deposits;\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and\n-   deposits.\n\n#### 5.1 Securities sold under agreements to repurchase\n\nThese transactions are to be recorded consistently with AASB 9. Where the transferee of the stock effectively receives a lender’s rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank’s physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.\n\n#### 5.2 Promissory notes/commercial paper\n\nReport all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.\n\nInclude:\n\n-   all commercial paper or promissory notes issued with a residual term to maturity of 12 months or less. Commercial paper or promissory notes with a residual maturity greater than 12 months should be reported as ‘long-term borrowings’.\n\n#### 5.3 Short-term loans\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).\n\nInclude:\n\n-   all debt securities issued with a residual term to maturity of 12 months or less. Other debt securities with a residual maturity greater than 12 months should be reported as ‘long-term debt’.\n\n#### 5.3.1 Short-term loans: Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.3.2 Short-term loans: Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nAmounts due to clearing houses should be separately identified and reported as ‘Due to clearing houses’. Settlement account balances should be separately identified and reported as ‘Due to financial institutions’.\n\n#### 5.4 Total other borrowings\n\nSum the component parts listed under ‘Other borrowings’.\n\n#### 6\\. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112. In addition, this should relate to Australian business operations.\n\n#### 6.3 Total income tax liability\n\nSum the income tax liability items relating to Australian business operations.\n\n#### 7\\. Provisions\n\n#### 7.1 Dividends\n\nA provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.\n\n#### 7.2 Employee entitlements\n\nInclude:\n\n-   provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 119.\n\n#### 7.3 Non-lending losses\n\nInclude:\n\n-   provision for self insurance;\n-   frauds;\n-   litigation, fraud detection and prevention;\n-   forgeries; and\n-   non-transferred insurance risks.\n\n#### 7.4 Mortgage insurance claims and unearned premiums\n\n#### 7.5 Restructuring costs\n\nReport all provisions raised for the restructuring of an organization.\n\nInclude:\n\n-   severance, termination and redundancy payments; and\n-   integration costs.\n\n#### 7.6 Other provisions\n\nReport all other provisions not identified above.\n\nInclude:\n\n-   specific provision for off-balance sheet credit related commitments;\n-   leased premises surplus to current requirements; and\n-   provision for subsidiary integration costs.\n\n#### 7.7 Total provisions\n\nSum all the ‘provisions’ reporting items.\n\n#### 8\\. General Insurance Outstanding Claims and Unearned Premium Liability\n\n#### 9\\. Life Insurance Policy Liabilities\n\n#### 10\\. Unvested Policy Holder Benefits\n\n#### 11\\. Bonds, notes and long-term borrowings\n\nBonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.\n\n#### 11.1 Debt securities\n\nReport debt securities that have been issued in Australia and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards.\n\nAs a guide include:\n\n-   bonds;\n-   debentures;\n-   unsecured notes;\n-   fixed-interest securities;\n-   MTNs;\n-   inflation-indexed bonds;\n-   FRNs;\n-   other floating-rate debt securities;\n-   asset-backed bonds;\n-   non-participating preference shares (a special type where the holder has no entitlement to a share in the residual value on dissolution of the issuing company);\n-   subordinated bonds and notes;\n-   Euro notes;\n-   Euro bonds; and\n-   Euro medium-term notes.\n\nAs a guide exclude:\n\n-   hybrid securities;\n-   trading derivatives;\n-   convertible notes prior to conversion;\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues with a residual maturity of 12 months or less;\n-   promissory notes with a residual maturity of 12 months or less; and\n-   commercial paper with a residual maturity of 12 months or less.\n\n#### 11.2 Loans\n\nReport the face value of all loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\nInclude:\n\n-   secured and unsecured borrowings;\n-   financial lease agreements;\n-   term loans;\n-   mortgages;\n-   commercial loans;\n-   equity participation in leveraged leases;\n-   redeemable preference share finance; and\n-   loans due to related parties that are resident entities.\n\nExclude:\n\n-   loan capital (e.g. subordinated loans);\n-   short-term loans due to related parties that are resident entities; and\n-   treasury related short-term borrowings from other banks.\n\n#### 11.2.1 Loans – Variable rate\n\nReport the face value of all variable interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.2.2 Loans – Fixed rate\n\nReport the face value of all fixed interest rate loans and borrowings from Australian residents that have a residual term to maturity of more than one year.\n\n#### 11.3 Total bonds, notes and long-term borrowings\n\nSum the total face value of all ‘Bonds, notes and long-term borrowings’ issued or raised in Australia.\n\n#### 12\\. Creditors and other liabilities\n\n#### 12.1 – 12.2 Defined benefit liabilities\n\nInclude:\n\n-   defined benefit liabilities i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119.\n\nDistinctions between current and non-current defined benefit liabilities are to be made in accordance with AASB 101 Presentation of Financial Statements (AASB 101).\n\n#### 12.3 Interest payable\n\nInclude:\n\n-   interest accrued for but not yet paid.\n\n#### 12.4 Unearned interest\n\nInclude:\n\n-   interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.\n\n#### 12.5 Amounts payable to clients - Outstanding security settlements\n\nFor those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements, as these are to be recorded in a separate liability heading ‘Due to Financial Institutions’ and ‘Due to Clearing Houses’.\n\n#### 12.6 Derivative financial instruments\n\nInclude:\n\n-   all derivatives entered into after adoption of IFRS consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 9. This applies to trading and banking book derivatives. Derivative financial instruments in existence prior to adoption of IFRS are to be reported in accordance with AASB 1.\n\n#### 12.7 Items in suspense\n\nReport suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.\n\n#### 12.8 Due to merchants\n\n#### 12.9 Liabilities included in disposal groups classified as held for sale\n\nInclude:\n\n-   liabilities included in disposal groups classified as held for sale consistent with AASB 5 (paragraph 38).\n\n#### 12.10 Share capital repayable on demand\n\nApplicable to Credit Unions and Building Societies, this includes members’ shares in co-operatives classified as liabilities consistent with AASB 132 and AASB 7.\n\n#### 12.11 Other\n\nInclude:\n\n-   other liabilities not separately identified above e.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.\n\n#### 12.12 Total creditors and other liabilities\n\nSum the reporting items listed under ‘Creditors and other liabilities’.\n\n#### 13\\. Loan capital and hybrid securities\n\nReport the face value of all loan capital and hybrid securities that have been issued in Australia and have a residual term to maturity of more than one year.\n\nClassification is to be consistent with AASB 132 and AASB 7.\n\nAs a guide include:\n\n-   preference shares;\n-   convertible notes; and\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.1 Members withdrawable shares\n\nInclude the value of ADI member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, an ADI member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.\n\n#### 13.2 Loan capital\n\nAs a guide include:\n\n-   subordinated loans of a residual maturity of more than one year.\n\n#### 13.3 Hybrid securities\n\nAs a guide include:\n\n-   converting preference shares; and\n-   convertible notes.\n\n#### 13.4 Total loan capital and hybrid securities\n\nTotal all ‘Loan capital and hybrid securities’ items listed above.\n\n#### 14\\. Total liabilities\n\nSum total liabilities.\n\n#### 14.1 Of which: Due to associated entities/joint ventures\n\n#### 15\\. Net Assets\n\nCalculated as ‘Total assets’ less ‘Total liabilities’.\n\n# Section C: Shareholders’ equity\n\n#### 1\\. Share capital\n\n#### 1.1 Ordinary shares\n\nInclude:\n\n-   ordinary share capital on issue.\n\n#### 1.2 Preference shares\n\nPreference shares have a priority over dividend payments and to the assets of the reporting company.\n\n#### 1.3 Other\n\nInclude:\n\n-   any other form of share capital not included above (e.g. income securities).\n\n#### 1.4 Total share capital\n\n#### 2\\. Reserves\n\n#### 2.1 General reserve\n\nThis is derived from revenue profits and is mostly available for dividend payment.\n\nExclude:\n\n-   from General Reserve any portion of General Reserve for Credit Losses that forms part of Shareholders’ Equity. These excluded amounts are to be recorded in the General Reserve for Credit Losses column in the assets section of this form.\n\n#### 2.2 Capital profits reserve\n\nCapital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.\n\n#### 2.3 Asset revaluation reserve\n\n#### 2.3.1 Owner-occupied property\n\nInclude:\n\n-   ARR relating to the revaluation of owner-occupied property.\n\n#### 2.3.2 Plant and equipment\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of property, plant and equipment.\n\n#### 2.3.3 Investments in associates/share of associates\n\nInclude:\n\n-   the balance of the ARR relating to the revaluation of investments in associates\n\n#### 2.3.4 Intangibles revaluation surplus\n\nInclude:\n\n-   balance of the ARR relating to the revaluation of intangible assets.\n\n#### 2.3.5 Relating to non-current assets or disposal groups held for sale\n\nInclude:\n\n-   the balance of the ARR relating to revaluation of non-current assets or disposal groups held for sale in accordance with AASB 5.\n\n#### 2.3.6 Other\n\nARR relating to the revaluation of other assets.\n\n#### 2.3.7 Total asset revaluation reserve\n\nSum the reporting items listed under ‘Asset revaluation reserve’.\n\n#### 2.4 Foreign currency translation reserve\n\nInclude:\n\n-   the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 121.\n\n#### 2.5 Fair Value Through OCI Reserve\n\n#### 2.5.1 Marketable securities\n\nInclude:\n\n-   Fair value through OCI reserve for all marketable securities (debt and equity) consistent with the classification and measurement basis used by institutions in accordance with AASB 130 and AASB 7.\n\n#### 2.5.2 Other\n\nInclude:\n\n-   Fair value through OCI reserve for loans and advances and all other items not separately identified above, consistent with the classification and measurement basis used in AASB 9, AASB 132 and AASB 7.\n\n#### 2.6 Cash flow hedge reserve\n\nInclude:\n\n-   the effective portion of the gain or loss on the cash flow hedging instrument as required by AASB 9, AASB 132 and AASB 7.\n\n#### 2.7 Share based payments reserve\n\nInclude:\n\n-   the equity settled share based payments reserve amounts as required by AASB 2 Share based Payments (AASB 2).\n\n#### 2.8 Other reserves\n\nInclude:\n\n-   all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.\n\n#### 2.9 Total reserves\n\nSum the reporting items listed under ‘Reserves’.\n\n#### 3\\. Retained profits\n\n#### 4\\. Shareholders’ Equity attributable to Shareholders of the Company\n\n#### 5\\. Minority interests\n\n#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":275},{"sectionNumber":"6. Total shareholders’ equity","sectionType":"subdivision","heading":"6. Total shareholders’ equity","content":"#### 6\\. Total shareholders’ equity\n\nSum the reporting items ‘Shareholders’ equity’.","sortOrder":276}],"analysis":{"kimi_summary":{"_metrics":{"completionTokens":732},"content_quality":"ok","complexity_score":9,"scope_assessment":{"changed":false,"description":"This is a technical reporting standard that remains within its original scope of prudential data collection for ADIs. The detailed instructions and sector classifications are necessary for regulatory consistency and have not expanded beyond the original purpose of financial stability monitoring."},"complexity_factors":["Extensive cross-referencing to multiple Australian Accounting Standards (AASB 127, AASB 3, AASB 128, AASB 9, AASB 7, AASB 132, AASB 121, AASB 116, AASB 140, AASB 112, AASB 119, AASB 5, AASB 101, AASB 2, AASB 130)","Detailed sector classification system with three overlapping dimensions (private/public, government level, resident/non-resident)","Complex consolidation rules with exceptions for securitisation special purpose vehicles","Multiple nested categories for loans and advances (by product type, interest rate type, and provisioning)","Extensive defined terms in interpretation section (17 defined terms)","Conditional reporting requirements based on institutional characteristics","Foreign currency translation rules with multiple exceptions","Netting provisions that depend on other accounting standards","Specific instructions for hundreds of line items with inclusion/exclusion criteria","Interaction with other prudential standards (APS 120, APS 220, APS 310)"],"plain_english_summary":"This APRA reporting standard requires Australian-authorised deposit-taking institutions that are highest parent entities to submit a consolidated quarterly financial return (ARF 322.0) electronically within 28 days. It covers group balance-sheet data (assets, liabilities, equity) under Australian Accounting Standards, excludes foreign bank branches, and includes rules for securitisation and currency conversion. APRA uses the data to monitor banking system health and shares it with the RBA and ABS."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-26-of-2019","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-26-of-2019/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-26-of-2019/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-26-of-2019/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-26-of-2019/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-26-of-2019/documents"}}