{"id":"F2008L00522","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 55 of 2008 - RRS 320.0 - Statement of Financial Position","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-55-of-2008-rrs-320-0-stateme","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":119392,"registerId":"commonwealth-F2008L00522-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard RRS 320.0","sectionType":"part","heading":"Reporting Standard RRS 320.0","content":"## ![](image.001.png)\n\n## Reporting Standard RRS 320.0\n\n# Statement of Financial Position\n\n### Objective of this reporting standard\n\nThis reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to a registered entity’s statement of financial position.\n\nSubject to what follows, it requires a registered entity that had total assets of $50 million or more at the end of the most recent complete financial year at the time of reporting, to give APRA monthly statements of financial position.\n\nIt also provides that if there are two or more registered entities of the same category[\\[1\\]](#_ftn1) in a group of related bodies corporate (e.g. two or more money market corporations in the group), and the combined value of their total assets was $50 million or more at the end of the most recent complete financial year, one of them must give APRA monthly statements of financial position.\n\nIf there is more than one registered entity of the same category in a group of related bodies corporate, only one of them will have to report to APRA under this reporting standard.[\\[2\\]](#_ftn2) That report must cover all registered entities of the same category in the group.\n\nThis reporting standard outlines the overall requirements for the provision of this information to APRA. It should be read in conjunction with Form RRF 320.0 Statement of Financial Position and the associated instructions (all of which are attached and form part of this reporting standard).\n\nPurpose\n\n1.  Data collected in Form RRF 320.0 Statement of Financial Position (Form RRF 320.0) is used for the purposes of the Reserve Bank of Australia. It may also be used by APRA, for the purpose of prudential supervision, and the Australian Bureau of Statistics.\n\nApplication\n\n2. This reporting standard applies to those registered entities outlined in paragraph 3.\n\nInformation required\n\n3. Subject to paragraph 4, a registered entity must provide APRA with the information required by Form RRF 320.0 in respect of a reporting period if, at the end of the most recent complete financial year for the registered entity, it:\n\n(a) had total assets of $50 million or more;[\\[3\\]](#_ftn3) or\n\n(b) was one of a number of registered entities that, during the reporting period, were:\n\n(i) of the same category as the first-mentioned registered entity; and\n\n(ii) related bodies corporate of each other\n\nand, at the end of the most recent complete financial year for the first-mentioned registered entity, had combined total assets of $50 million or more.\n\n4. However, a registered entity is not required to report in respect of a particular reporting period if another registered entity has reported under this reporting standard in respect of that reporting period, and that other entity is both:\n\n(a) a related body corporate of the first-mentioned registered entity; and\n\n(b) of the same category as the first-mentioned registered entity.\n\nExample of the application of paragraphs 3 and 4: RE1 Ltd is a registered entity. Under section 11 of the Financial Sector Collection of Data Act it has been allocated to the category of ‘money market corporation’. At the end of the most recent complete financial year it had assets of $40 million. RE2 Pty Ltd is a subsidiary, and therefore a related body corporate, of RE1. It is also a money market corporation. At the end of the most recent complete financial year it had assets of $20 million. For the purposes of the test in paragraph 3(b) their respective total assets are added together, producing a total of $60 million. This exceeds the $50 million test in paragraph 3(b). Having regard to paragraph 4, one of the two companies is required to report to APRA under this reporting standard in respect of the reporting period (assuming there are no other money market corporations in the group that have reported to APRA in respect of that reporting period).\n\nForm and method of submission\n\n5. The information required by this reporting standard must be given to APRA either:\n\n(a) in electronic form, using one of the electronic submission mechanisms provided by the 'Direct to APRA' (also known as 'D2A') application; or\n\n(b) manually completed on paper, which must be faxed or mailed to APRA's head office.\n\nNote: the Direct to APRA application software and paper forms may be obtained from APRA.\n\nReporting periods and due dates\n\n6. Subject to paragraph 7, a registered entity to which this reporting standard applies must provide the information required by this reporting standard for each calendar month.\n\n7. APRA may, by notice in writing to a particular registered entity, vary the timing of a reporting period for the registered entity or vary the duration of a reporting period for the registered entity.\n\n8. The information required by this reporting standard must be provided to APRA within 10 business days after the end of the reporting period to which it relates.\n\n9. APRA may grant a registered entity 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\nAuthorisation\n\n10. All information provided by a registered entity under this reporting standard must be subject to processes and controls developed by the registered entity for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the registered entity to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.\n\n11. If a registered entity submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the registered entity to digitally sign, authorise and encrypt the relevant data. For this purpose APRA’s certificate authority will issue 'digital certificates', for use with the software, to officers of the registered entity who have authority from the registered entity to transmit the data to APRA.\n\n12. If information under this reporting standard is provided in paper form, it must be signed on the front page of the relevant completed form by either:\n\n(a) the Principal Executive Officer of the registered entity; or\n\n(b) the Chief Financial Officer of the registered entity (whatever his or her official title may be).\n\nMinor alterations to forms and instructions\n\n13. 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 clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n14. If APRA makes such a variation it must notify in writing each registered entity that is required to report under this reporting standard.\n\nTransitional\n\n15. A registered entity 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 in the determination making this reporting standard (being the reporting standard which this reporting standard replaces).\n\ntransitional reporting period means a reporting period under the old reporting standard:\n\n(a) which ended before the date of revocation of the old reporting standard; and\n\n(b) in relation to which the registered entity 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 the overdue reporting documents in accordance with the old reporting standard.\n\nInterpretation\n\n16. In this reporting standard:\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\ncategory means a category to which a registered entity has been allocated under section 11 of the Financial Sector (Collection of Data) Act 2001.\n\nPrincipal Executive Officer means the principal executive officer of the registered entity for the time being, by whatever name called, and whether or not he or she is a member of the governing board of the entity.\n\nregistered entity has the meaning given in the Financial Sector (Collection of Data) Act 2001 (that is, a corporation whose name is entered in the Register of Entities kept by APRA under section 8 of that Act).\n\nNote: references to registered financial corporations in the forms and instructions that form part of this reporting standard are taken to have the same meaning as registered entity.\n\nrelated body corporate has the meaning given in section 50 of the Corporations Act 2001.\n\nreporting period means a period defined in paragraph 5 or, if applicable, paragraph 6.","sortOrder":0},{"sectionNumber":"Statement of Financial Position","sectionType":"part","heading":"Statement of Financial Position","content":"# Statement of Financial Position\n\n### Objective of this reporting standard\n\nThis reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to a registered entity’s statement of financial position.\n\nSubject to what follows, it requires a registered entity that had total assets of $50 million or more at the end of the most recent complete financial year at the time of reporting, to give APRA monthly statements of financial position.\n\nIt also provides that if there are two or more registered entities of the same category[\\[1\\]](#_ftn1) in a group of related bodies corporate (e.g. two or more money market corporations in the group), and the combined value of their total assets was $50 million or more at the end of the most recent complete financial year, one of them must give APRA monthly statements of financial position.\n\nIf there is more than one registered entity of the same category in a group of related bodies corporate, only one of them will have to report to APRA under this reporting standard.[\\[2\\]](#_ftn2) That report must cover all registered entities of the same category in the group.\n\nThis reporting standard outlines the overall requirements for the provision of this information to APRA. It should be read in conjunction with Form RRF 320.0 Statement of Financial Position and the associated instructions (all of which are attached and form part of this reporting standard).\n\nPurpose\n\n1.  Data collected in Form RRF 320.0 Statement of Financial Position (Form RRF 320.0) is used for the purposes of the Reserve Bank of Australia. It may also be used by APRA, for the purpose of prudential supervision, and the Australian Bureau of Statistics.\n\nApplication\n\n2. This reporting standard applies to those registered entities outlined in paragraph 3.\n\nInformation required\n\n3. Subject to paragraph 4, a registered entity must provide APRA with the information required by Form RRF 320.0 in respect of a reporting period if, at the end of the most recent complete financial year for the registered entity, it:\n\n(a) had total assets of $50 million or more;[\\[3\\]](#_ftn3) or\n\n(b) was one of a number of registered entities that, during the reporting period, were:\n\n(i) of the same category as the first-mentioned registered entity; and\n\n(ii) related bodies corporate of each other\n\nand, at the end of the most recent complete financial year for the first-mentioned registered entity, had combined total assets of $50 million or more.\n\n4. However, a registered entity is not required to report in respect of a particular reporting period if another registered entity has reported under this reporting standard in respect of that reporting period, and that other entity is both:\n\n(a) a related body corporate of the first-mentioned registered entity; and\n\n(b) of the same category as the first-mentioned registered entity.\n\nExample of the application of paragraphs 3 and 4: RE1 Ltd is a registered entity. Under section 11 of the Financial Sector Collection of Data Act it has been allocated to the category of ‘money market corporation’. At the end of the most recent complete financial year it had assets of $40 million. RE2 Pty Ltd is a subsidiary, and therefore a related body corporate, of RE1. It is also a money market corporation. At the end of the most recent complete financial year it had assets of $20 million. For the purposes of the test in paragraph 3(b) their respective total assets are added together, producing a total of $60 million. This exceeds the $50 million test in paragraph 3(b). Having regard to paragraph 4, one of the two companies is required to report to APRA under this reporting standard in respect of the reporting period (assuming there are no other money market corporations in the group that have reported to APRA in respect of that reporting period).\n\nForm and method of submission\n\n5. The information required by this reporting standard must be given to APRA either:\n\n(a) in electronic form, using one of the electronic submission mechanisms provided by the 'Direct to APRA' (also known as 'D2A') application; or\n\n(b) manually completed on paper, which must be faxed or mailed to APRA's head office.\n\nNote: the Direct to APRA application software and paper forms may be obtained from APRA.\n\nReporting periods and due dates\n\n6. Subject to paragraph 7, a registered entity to which this reporting standard applies must provide the information required by this reporting standard for each calendar month.\n\n7. APRA may, by notice in writing to a particular registered entity, vary the timing of a reporting period for the registered entity or vary the duration of a reporting period for the registered entity.\n\n8. The information required by this reporting standard must be provided to APRA within 10 business days after the end of the reporting period to which it relates.\n\n9. APRA may grant a registered entity 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\nAuthorisation\n\n10. All information provided by a registered entity under this reporting standard must be subject to processes and controls developed by the registered entity for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the registered entity to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.\n\n11. If a registered entity submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the registered entity to digitally sign, authorise and encrypt the relevant data. For this purpose APRA’s certificate authority will issue 'digital certificates', for use with the software, to officers of the registered entity who have authority from the registered entity to transmit the data to APRA.\n\n12. If information under this reporting standard is provided in paper form, it must be signed on the front page of the relevant completed form by either:\n\n(a) the Principal Executive Officer of the registered entity; or\n\n(b) the Chief Financial Officer of the registered entity (whatever his or her official title may be).\n\nMinor alterations to forms and instructions\n\n13. 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 clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n14. If APRA makes such a variation it must notify in writing each registered entity that is required to report under this reporting standard.\n\nTransitional\n\n15. A registered entity 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 in the determination making this reporting standard (being the reporting standard which this reporting standard replaces).\n\ntransitional reporting period means a reporting period under the old reporting standard:\n\n(a) which ended before the date of revocation of the old reporting standard; and\n\n(b) in relation to which the registered entity 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 the overdue reporting documents in accordance with the old reporting standard.\n\nInterpretation\n\n16. In this reporting standard:\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\ncategory means a category to which a registered entity has been allocated under section 11 of the Financial Sector (Collection of Data) Act 2001.\n\nPrincipal Executive Officer means the principal executive officer of the registered entity for the time being, by whatever name called, and whether or not he or she is a member of the governing board of the entity.\n\nregistered entity has the meaning given in the Financial Sector (Collection of Data) Act 2001 (that is, a corporation whose name is entered in the Register of Entities kept by APRA under section 8 of that Act).\n\nNote: references to registered financial corporations in the forms and instructions that form part of this reporting standard are taken to have the same meaning as registered entity.\n\nrelated body corporate has the meaning given in section 50 of the Corporations Act 2001.\n\nreporting period means a period defined in paragraph 5 or, if applicable, paragraph 6.","sortOrder":1},{"sectionNumber":"Objective of this reporting standard","sectionType":"division","heading":"Objective of this reporting standard","content":"### Objective of this reporting standard\n\nThis reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to a registered entity’s statement of financial position.\n\nSubject to what follows, it requires a registered entity that had total assets of $50 million or more at the end of the most recent complete financial year at the time of reporting, to give APRA monthly statements of financial position.\n\nIt also provides that if there are two or more registered entities of the same category[\\[1\\]](#_ftn1) in a group of related bodies corporate (e.g. two or more money market corporations in the group), and the combined value of their total assets was $50 million or more at the end of the most recent complete financial year, one of them must give APRA monthly statements of financial position.\n\nIf there is more than one registered entity of the same category in a group of related bodies corporate, only one of them will have to report to APRA under this reporting standard.[\\[2\\]](#_ftn2) That report must cover all registered entities of the same category in the group.\n\nThis reporting standard outlines the overall requirements for the provision of this information to APRA. It should be read in conjunction with Form RRF 320.0 Statement of Financial Position and the associated instructions (all of which are attached and form part of this reporting standard).","sortOrder":2},{"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":3},{"sectionNumber":"Community service organisations (CSOs)","sectionType":"part","heading":"Community service organisations (CSOs)","content":"# Community service organisations (CSOs)\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-   CSOs and non-profit institutions controlled and mainly financed by government include in general government.","sortOrder":4},{"sectionNumber":"Non-financial corporations","sectionType":"part","heading":"Non-financial corporations","content":"# Non-financial corporations\n\nPrivate non-financial corporations\n\nPrivate 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\nPrivate 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\nPublic non-financial corporations","sortOrder":5},{"sectionNumber":"Commonwealth Government","sectionType":"division","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":6},{"sectionNumber":"State, Territory and local government","sectionType":"division","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":7},{"sectionNumber":"General Government","sectionType":"part","heading":"General Government","content":"Reporting Form RRF 320.0\n\nStatement of Financial Position\n\nInstruction Guide\n\nGeneral directions and notes\n\nAll Registered Financial Corporations (RFCs) that have total assets equal to or greater than $50 million, after consolidating all RFCs of the same category in a group of related bodies corporate (e.g. two or more money market corporations in the same group) on a Domestic books basis are required to file this return monthly. Consolidated reporting is preferred, but arrangements may be negotiated for less consolidated reporting.\n\nReporting entity\n\nForm RRF 320.0 Statement of Financial Position (RRF 320.0) is to be completed by all RFCs on a Domestic books basis.\n\nThe Domestic books of the registered entity relates to the Australian books of the Australian entity and has the following scope:\n\n-   do not consolidate Australian and offshore controlled entities or associated entities that are not required to complete this form;\n-   exclude offshore branches of the Australian registered entity from this reporting unit;\n-   report the Australian consolidated entity’s operations/transactions that are booked inside Australia; and\n-   include transactions with non-residents recorded on Australian books. These are recorded separately in foreign assets and liabilities issued to non-residents.\n\nSecuritisation deconsolidation principle\n\nWhere an RFC 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;\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the RFC’s reported amounts in APRA’s regulatory reporting returns.\n\nWhere an RFC participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, such exposures are to be reported as on-balance sheet assets in APRA’s regulatory reporting returns.\n\nReporting period\n\nThe form is to be completed as at the last business day of the month. All RFCs should submit the completed form to APRA within 10 business days of the end of the relevant month.\n\nUnit of measurement\n\nAll RFCs are asked to complete the form in thousands of Australian dollars rounded to the nearest whole number (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;[\\[4\\]](#_ftn4)\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; and[\\[5\\]](#_ftn5)\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 139 Financial Instruments: Recognition and Measurement (AASB 139). However, those foreign currency derivatives that are not within the scope of AASB 139 (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.\n\nNetting\n\nInstitutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 139, AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Disclosure and Presentation (AASB 132).\n\nTerm to maturity\n\nAny references to term to maturity in this form refer to residual term to maturity.\n\nBasis of preparation\n\nUnless otherwise specifically stated, institutions are to comply with Australian accounting standards regarding the recognition and measurement of asset, liability and equity items.\n\n  \nSector 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 (CSOs)\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-   CSOs and non-profit institutions controlled and mainly financed by government include in general government.\n\n# Non-financial corporations\n\nPrivate non-financial corporations\n\nPrivate 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\nPrivate 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\nPublic 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 Telstra and Australia Post (record as trading enterprises owned by the Commonwealth Government);\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   the Reserve Bank of Australia (RBA) of Australia and Commonwealth government financial institutions such as the Australian Industry Development Corporation (AIDC) and the 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 provides 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### Banks\n\nBanks refers to corporations, in relation to which an authority under subsection 9(3) is in force and which hold a consent under section 66 of the Banking Act 1959 (Cth) to use the word bank.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959 (Cth).\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n### Other ADIs\n\nOther authorised deposit-taking institutions (ADIs) refers to corporations, in relation to which an authority under subsection 9(3) is in force, but which do not hold a consent under section 66 under the Banking Act 1959 (Cth) to use the word bank.\n\n### RFCs\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 (Cth) that are not licensed to operate in Australia as banks, other authorised depository corporations, life or general insurance corporations, or superannuation funds.\n\nInclude:\n\n-   money market corporations (also referred to as \"merchant banks\") (D);\n-   pastoral finance companies (E);\n-   non-pastoral finance companies (G, F); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 (Cth) and their classification are available on request.\n\nExclude:\n\n-   intra group 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 (Cth).\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 (Cth).\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); and\n-   Northern Territory Treasury Corporation (NT TCorp).\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\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); and\n-   property and trading trusts, include in private trading corporations.\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\n## Resident/non-resident classification\n\n-   An 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-   A 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  \nOther definitions\n\nPersonal refers to individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial refers to 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’, ‘associated entity’. These terms are defined in accordance with AASB 127 Consolidated and Separate Financial Statements (AASB 127), AASB 3 Business Combinations (AASB 3) and AASB 128 Investments in Associates (AASB 128).\n\n###   \nSpecific instructions\n\n### Section A: Assets\n\n# Part 1 - Foreign assets\n\nReport all claims against non-resident institutions, including claims on an overseas parent, subsidiaries, branches or associates. Assign these claims to the following categories:\n\n1.  Deposits\n\nInclude all deposits with non-residents. Report transferable deposits (those exchangeable on demand at par without restriction or penalty and are freely transferable by cheque) and other deposits (i.e. claims reflecting evidence of deposit for example, non-transferable savings deposits and time deposits).\n\n2. Loans\n\nInclude financial assets that are created through the lending of funds by a creditor (the Australian reporting entity) to a debtor (non-resident institution) through an arrangement in which the lender receives a non-tradable document or instrument, or no security evidencing a transaction.\n\n3. Debt securities\n\nInclude all debt securities held by the Australian reporting entity and issued by non-residents, which are usually traded (or tradable) in organised or other financial markets. Include those securities issued by non-resident enterprises and traded on the Australian market.\n\n4. Equity\n\nRefers to equity held by the Australian reporting entity in non-resident institutions.\n\n5. Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when favourable to the reporting entity. Fair values are obtained from quoted market prices, discounted cash flow models and options pricing models.\n\n6. Other\n\nInclude the following claims on non-residents: trade credit claims; overdue settlements (or amounts past due and unpaid); miscellaneous accounts receivable and any other claims not classified to the above categories.\n\n# Part 2 - Domestic 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-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either a Trading Security or Investment Security); and\n-   bills receivable and remittances in transit.\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\n1.1 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\n1.2 Deposits at call\n\n1.2.1 Banks\n\nInclude all deposits with Australian resident banks that are available on demand. Report 11am accounts and 24-hour money. Exclude exchange settlement accounts.\n\n1.2.2 Other ADIs\n\nInclude all deposits with Australian resident ADIs other than banks that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.2.3 RFCs\n\nInclude all deposits with entities subject to the Financial Sector (Collection of Data) Act 2001 and not licensed to operate as banks, other authorised depository institutions, life or general insurance corporations, or superannuation funds that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.2.4 Other financial institutions\n\nInclude all deposits with other financial institutions that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.3 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\n1.4 Due from clearing houses\n\nInclude net claims on recognised clearing houses such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFECH) in Australia.\n\n1.5 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with banks and non-bank financial institutions;\n-   amounts owing from banks and other financial institutions in relation to the payments system;\n-   items in the course of collection from banks and other financial institutions in relation to the payments system;\n-   securities sold not delivered/security settlements - record receivables for unsettled sales of securities. This item arises only if the reporting institution record securities on a settlement date basis as opposed to trade date basis; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposit. These items should be reported as short-term debt securities in either the Trading Securities or Investment Securities category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance, unless a legal right of set-off exists in accordance with AASB 139, AASB 132 and AASB 7.\n\n1.5.1 Due from RBA\n\nInclude settlement account balances due from the RBA and other central banks, as well as securities sold not delivered/security settlements.\n\nFunds held with the RBA or any foreign central bank should also be reported in this data item.\n\n1.5.2 Due from banks\n\nInclude settlement account balances due from banks, as well as securities sold not delivered/security settlements.\n\n1.5.3 Due from other ADIs\n\nInclude settlement account balances due from other ADIs, as well as securities sold not delivered/security settlements.\n\n1.5.4 Due from RFCs\n\nInclude settlement account balances due from entities subject to the Financial Sector (Collection of Data) Act 2001 and not licensed to operate as banks, other ADIs, life or general insurance corporations, or superannuation funds, as well as securities sold not delivered/security settlements.\n\n1.5.5 Due from other financial institutions\n\nInclude settlement account balances due from other financial institutions, as well as securities sold not delivered/security settlements.\n\n1.6 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above.\n\n1.6.1 Total cash and liquid assets of which denominated in foreign currency (AUD equivalent)\n\nOf the total amount reported for cash and liquid assets, identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount.\n\n2. Trading securities\n\nTrading securities are defined in accordance with AASB 139. Trading securities are recorded at net fair value, which is defined in accordance with AASB 139. Report short sold positions as a negative asset against the appropriate debt or equity security item.\n\n# 2.1 Debt securities\n\nInclude all debt securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130).\n\n# 2.2 Equity securities\n\nInclude all equity trading securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130.\n\n# 2.3 Total trading securities\n\nSum all “Trading securities” reporting items.\n\n# 2.3.2 Trading securities of which commercial paper and promissory notes issued by selected non-financial entities\n\nCommercial paper and promissory notes (one-name paper) issued by:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n# 2.3.3 Trading securities of which holdings of own bill acceptances and endorsements by selected non-financial entities\n\nReport the amount of bills of exchange that have been accepted, or accepted and endorsed, and continue to be held by this entity at market value by counterparty of drawer. Only endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs\n\nExclude:\n\n-   bills of exchange neither accepted nor endorsed.\n\n3. Investment securities\n\nInvestment securities are those securities, which are not Trading Securities. 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\nInclude:\n\n-   strategic investment in the equity securities of entities that are deemed to be \"controlled entities\", \"associated entity\" or \"joint ventures\" and are outside the consolidated reporting unit. These terms are defined in accordance with AASB 127, AASB 3, AASB 128 and AASB 131 Interests in Joint Ventures.\n\nInvestment securities are recorded at cost and adjusted for the amortisation of any premiums and discounts on purchase over the period of maturity.\n\n# 3.1 Debt securities\n\nInclude all debt securities consistent with the classification and measurement basis used for Investment Securities by institutions in accordance with AASB 130 and AASB 7.\n\n# 3.2 Equity securities\n\nInclude all equity securities consistent with the classification used for Investment Securities by institutions in accordance with AASB 130 and AASB 7.\n\n3.2.1 ADIs\n\nRecord the holding of equity securities issued by ADIs that are held as Investment Securities.\n\n  \n\n3.2.2 Insurance corporations\n\nRecord the holding of equity securities issued by insurance corporations that are held as Investment Securities.\n\n3.2.3 Other\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Investment Securities.\n\n# 3.3 Total investment securities\n\nSum all “investment securities” reporting items.\n\n3.3.2 Investment securities of which commercial paper and promissory notes issued by selected non-financial entities\n\nCommercial paper and promissory notes (one-name paper) issued by:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n3.3.3 Investment securities of which holdings of own bill acceptances and endorsements\n\nReport the amount of bills of exchange that have been accepted, or accepted and endorsed, and continue to be held by this entity at market value by counterparty of drawer. Only endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\nExclude:\n\n-   bills of exchange neither accepted nor endorsed.\n\n4. Acceptances of customers\n\n# 4.1 Total acceptances of customers - Net\n\nAcceptances comprise undertakings by a RFC to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the RFC’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 RFC’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in a RFC’s asset portfolio can be included in the Statement of Financial Position under either Trading Securities or Investment Securities.\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\n5. Loans and advances\n\nLoans and advances are investments of the RFC, 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 Trading Securities or Investment Securities.\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;\n-   subordinated loans; and\n-   loans to controlled entities, associates and joint ventures.\n\nLoans and advances should be brought to account at the gross value of the outstanding balance.\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. were 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\nNote: Specific provision and collective provision 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 collective provision can be disclosed in aggregate. The specific provision and collective provision is a prudential classification determined in accordance with prudential standards.\n\n5.1 Loans to households and persons\n\nThis comprises individuals, or groups of individuals, whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   family trusts, sole proprietors, partnerships and any other unincorporated enterprises owned by households. Record these as private unincorporated businesses.\n\n5.1.1.1 (1) Housing: Owner-occupied – Gross of specific provisions and collective provision\n\nInclude:\n\n-   the value of housing loans to Australian householders, 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 collective provisions.\n\n5.1.1.1 (2) Housing: Owner-occupied – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.1 (3) Housing: Owner-occupied – Collective provision\n\nReport the collective provision applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.1.1.1 (1) Housing: Owner-occupied – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for \"Housing: Owner-occupied\" identify the component that is revolving credit facilities secured by residential mortgage. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.2 (1) Housing: Investment – Gross of specific provisions and collective provision\n\nInclude:\n\n-   the value of investment housing loans to Australian householders, 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 investment housing.\n\nThis reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.2 (2) Housing: Investment – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.2 (3) Housing: Investment – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.2.1 (1) Housing: Investment – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for \"Housing: Investment\" identify the component that is revolving credit facilities secured by residential mortgage. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.3 (2) Total housing – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.3 (3) Total housing – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.3.1 (1) Total housing loans of which fixed interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Housing loans” identify the component that has a fixed interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.3.2 (1) Total housing loans of which variable interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Housing loans” identify the component that has a variable interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2 (1) Revolving credit – Gross of specific provisions and collective provision\n\nInclude the gross value of loans of a revolving credit nature to Australian householders, which were originally approved 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2 (2) Revolving credit – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2 (3) Revolving credit – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.2.1 (1) Revolving credit – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for ”Revolving credit”, identify the component that is revolving credit facilities secured by residential mortgage originally approved for a purpose other than housing. This reporting item should be reported gross of any specific provisions and collective provision.\n\n  \n\n5.1.2.2 (1) Revolving credit – Of which credit cards – Gross of specific provisions and collective provision\n\nInclude the gross value of credit card liabilities of Australian householders. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2.2 (2) Revolving credit – Of which credit cards – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2.2 (3) Revolving Credit – Of which credit cards – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.2.3 (1) Revolving credit – Of which margin lending – Gross of specific provisions and collective provision\n\nOf the total reported for “Revolving credit”, identify the component that is revolving credit facilities for the purpose of purchasing equities, where the underlying security is equities. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2.3 (2) Revolving Credit – Of which margin lending – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2.3 (3) Revolving Credit – Of which margin lending – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.3 (1) Leasing - Gross of specific provisions and collective provision\n\nInclude the gross value of lease financing to Australian householders. This reporting item should be reported net of unearned revenue and gross of specific provisions.\n\n5.1.3 (2) Leasing – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.3 (3) Leasing – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.4 (1) Other personal term loans – Gross of specific provisions and collective provision\n\nInclude the gross value of personal term loans to Australian householders for purposes other than housing and other than revolving credit, credit card and lease financing. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.4 (2) Other personal term loans – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.4 (3) Other personal term loans – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.4.1 (1) Other personal term loans – Of which fixed interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Other personal term loans” identify the component that has a fixed interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.4.2 (1) Other personal term loans – Of which variable interest rate – Gross of specific provisions and collective provision\n\nInclude the gross value of variable rate term loans to Australian householders for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nOf the total reported for “Other personal term loans” identify the component that has a variable interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.5 (1) Total loans to households and persons – Gross of specific provisions and collective provision\n\nSum the gross value of loans to Australian householders. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.5 (2) Total loans to households and persons – Specific provisions\n\nReport the specific provisions debts applied to this loan item.\n\n5.1.5 (3) Total loans to households and persons – Collective provision\n\nReport the collective provision for this reporting line.\n\n5.2 Commercial lending to residents\n\n5.2.1 (1) Loans to private trading corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian private trading corporations.\n\n5.2.1 (2) Loans to private trading corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.1 (3) Loans to private trading corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.1.1 (1) Loans to private trading corporations: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders, for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.1.2 (1) Loans to private trading corporations: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.1.3 (1) Loans to private trading corporations: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n5.2.1.4 (1) Loans to private trading corporations: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions.\n\n5.2.1.5 (1) Loans to private trading corporations: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.2 (1) Loans to public non-financial corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian public non-financial corporations.\n\n5.2.2 (2) Loans to public non-financial corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.2 (3) Loans to public non-financial corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.2.1 (1) Loans to public non-financial corporations: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders, for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.2.2 (1) Loans to public non-financial corporations: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.2.3 (1) Loans to public non-financial corporations: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n  \n\n5.2.2.4 (1) Loans to public non-financial corporations: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions and collective provision.\n\n5.2.2.5 (1) Loans to public non-financial corporations: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.3 (1) Loans to unincorporated businesses and community service organisations – Gross of specific provisions and collective provision\n\nInclude the total gross value of loans to Australian CSOs and unincorporated businesses.\n\n5.2.3 (2) Loans to unincorporated businesses and CSOs – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.2.3 (3) Loans to unincorporated businesses and CSOs– Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.3.1 (1) Loans to unincorporated businesses and CSOs: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.3.2 (1) Loans to unincorporated businesses and CSOs: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.3.3 (1) Loans to unincorporated businesses and CSOs: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n5.2.3.4 (1) Loans to unincorporated businesses and CSOs: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions and collective provision.\n\n5.2.3.5 (1) Loans to unincorporated businesses and CSOs: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.4 (1) Loans to Banks – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian banks.\n\n5.2.4 (2) Loans to Banks – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.4 (3) Loans to Banks – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.5 (1) Loans to other ADIs – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to other Australian ADIs.\n\n5.2.5 (2) Loans to other ADIs – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.5 (3) Loans to other ADIs – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.2.6 (1) Loans to RFCs – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to RFCs.\n\n5.2.6 (2) Loans to RFCs – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.6 (3) Loans to RFCs – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.7 (1) Loans to other financial corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to all other Australian financial corporations that are not banks or ADIs. This includes life insurance corporations, pension funds, other insurance corporations, central borrowing authorities and other financial institutions.\n\n5.2.7 (2) Loans to other financial corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.7 (3) Loans to other financial corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.8 (1) Loans to Government – Gross of specific provisions and collective provision\n\nInclude the total gross value of loans to Commonwealth general government and State, Territory and local general government. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.8 (2) Loans to Government – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.8 (3) Loans to Government – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.9 (1) Total commercial lending - Gross of specific provisions and collective provision\n\nSum the gross value of commercial lending. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.9 (2) Total commercial lending – Specific provisions\n\nReport the aggregate specific provisions applying to commercial lending.\n\n5.2.9 (3) Total commercial lending – Collective provision\n\nReport the aggregate collective provision for this reporting line.\n\n5.2.9.1 (1) Total commercial lending of which: Leasing\n\nReport the gross total of leases from commercial lending. Leasing includes all finance, operating and leveraged leases.\n\n5.3 (1) Total gross loans and advances – Gross of specific provisions and collective provision\n\nSum the gross value of loans and advances (to households and Commercial Lending).\n\n5.3 (2) Total gross loans and advances – Specific provisions\n\nRecord the specific provisions applying to the total loan portfolio.\n\n5.3 (3) Total gross loans and advances – Collective provision\n\nRecord the collective provision applying to the total loan portfolio.\n\n5.3.1 (1) Total gross loans and advances of which: Margin lending\n\nLending for the purpose of purchasing equities, where the underlying security is equities.\n\n5.3.2 (1) Total gross loans and advances of which: Loans and advances to rural producers\n\nRecord loans to rural producers. Use the following Australian and New Zealand Standard Industrial Classification (ANZSIC) categories:\n\n| ANZSIC | Types of Industry                    |\n| ------ | ------------------------------------ |\n| 011    | Horticulture and Fruit Growing       |\n| 012    | Grain, Sheep and Beef Cattle Farming |\n| 013    | Dairy Cattle Farming                 |\n| 014    | Poultry Farming                      |\n| 015    | Other Livestock Farming              |\n| 016    | Other Crop Growing                   |\n| 021    | Services to Agriculture              |\n\n5.3.3 (1) Total gross loans and advances of which: Loans held for sale\n\nLoans held for sale are loans (e.g. mortgages) acquired and held by an RFC with the intention of resale in the short-term (i.e. within 12 months of acquisition).\n\n5.4 Intra-group loans and advances\n\n5.4.1 Total (gross of provisions for impairment and collective provision)\n\nReport all intra-group loans and advances (which include loan categories as defined above) to related parties that are resident entities.\n\nInclude:\n\n-   loans to related parties that are resident entities.\n\nExclude:\n\n-   holdings of debt securities issued by related parties that are resident entities (report as Investment or Trading securities);\n-   other accounts receivable (e.g. fees and commissions receivable) from related parties that are resident entities; and\n-   account balances that qualify as deposits.\n\n5.4.2 Total (net of provisions for impairment and collective provision)\n\nRecord the net loans and advances to related parties\n\nNote: Specific provision and collective provision for Intragroup loans and advances are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and collective provision can be disclosed in aggregate.\n\n6. Intangible assets\n\nIntangible assets have been divided into “intangible assets with a finite life” and “Intangible assets with an infinite life (including goodwill)”\n\nClassification of assets as intangible must be in compliance with AASB 138 Intangible Assets. As a guide an ADI should adopt the disclosure used in its annual financial report.\n\n6.1 Intangible assets with a finite life\n\nInclude total intangible assets with a finite life.\n\n  \n\n6.2 Accumulated amortisation\n\nInclude the total amount of amortisation of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n6.3 Net intangible assets with a finite life\n\nSubtract the “accumulated amortisation” from the “intangible assets with a finite life”.\n\n6.4 Intangible assets with an infinite life (including goodwill)\n\nInclude total intangible assets with an infinite life.\n\n6.5 Impairment\n\nInclude the total amount of impairment of intangible assets (including goodwill impairment) over the period from the date of acquisition to the end of the reporting period.\n\n6.6 Net intangible assets with an infinite life\n\nSubtract the “impairment” from the “intangible assets with an infinite life”.\n\n7. Other domestic assets\n\n7.1 Financial assets\n\n7.1.1 Interest accruals not elsewhere included\n\nInclude:\n\n-   interest accrued but not yet received and not accounted for elsewhere.\n\nExclude:\n\n-   interest added to loan accounts; and\n-   interest accrued on securities included in their carrying value.\n\n7.1.2 Trade day vs settlement adjustments\n\nInclude any timing adjustments made to asset total for recording securities held on a settlement-day rather than trade-day basis.\n\n7.1.3 Claims arising from repos and stock lending/borrowing\n\nInclude securities purchased under agreements to resell, stock borrowing.\n\nTreatment is to be consistent with AASB 139. Where the transferee of the stock effectively receives a lenders 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. 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 institution's physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected.\n\n7.1.4 Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when favorable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing model.\n\n7.1.5 Other accounts receivable\n\nInclude:\n\n-   prepaid commissions, fees, premiums and other prepayments;\n-   items in suspense - Report suspense or unreconciled/unidentified transactions/balances here; and\n-   receivables not elsewhere included.\n\n7.1.6 Defined benefit asset\n\nInclude defined benefit asset consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n7.1.7 Tax asset\n\nThis is defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of current and deferred tax assets are to be made in accordance with AASB 112.\n\n7.2 Non-financial assets\n\nReport any other investments not included elsewhere. The reporting of non-financial assets should be in accordance with applicable Australian accounting standards.\n\n7.2.1 Operating lease arrangement receivables – Machinery and equipment\n\nReport any receivables from operating leases of terms of one year or more for tangible assets (e.g. motor vehicles and other plant and equipment). Exclude Leasing of land and buildings.\n\n7.2.2 Other non-financial assets\n\nReport any other non financial assets not reported elsewhere.\n\nInclude:\n\n-   plant, equipment, property, capitalised software;\n-   physical stocks of commodities other than gold bullion;\n-   valuables and artwork;\n-   property purchased/held available for sale;\n-   all property that has been acquired or is held available for sale. This may include land developments, land and buildings, Investment property and other property (e.g. motor vehicles); and\n-   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 servicing right.\n\n8. Total domestic assets\n\nSum all domestic assets.\n\nPart 3 - Total assets\n\nSum all foreign and domestic assets.\n\nPart 4 - Memo items\n\n1.  Outstanding principal balance of securitised assets\n\nReport and provide a break up of the outstanding principal balance of all loans and other assets that have been sold to or originated into a SPV by or on behalf of the RFC or by a third party to a SPC Sponsored by the RFC (e.g. Warehouse Trust). Do not include in these amounts any assets reported in “total assets” above.\n\nInclude loans to:\n\n-   households;\n-   CSOs/non-profit institutions serving households;\n-   non-financial corporations;\n-   life insurance corporations;\n-   pension funds;\n-   other insurance corporations; and\n-   other financial institutions (as defined in ‘Other Definitions’ above).\n\nExclude loans to:\n\n-   general government;\n-   RBA;\n-   banks;\n-   other ADIs;\n-   RFCs;\n-   central borrowing authorities; and\n-   also exclude any securitized intra-group loans.\n\nSection B: Liabilities\n\nPart 1 - Liabilities issued to non-residents\n\nReport all non-equity liabilities to non-residents, including liabilities to an overseas parent, subsidiaries, branches or associates. This includes:\n\n1.  Deposits\n\nInclude all deposit liabilities repayable to non-residents. This includes transferable deposits (those exchangeable on demand at par without restriction or penalty and are freely transferable by cheque) and other deposits, i.e. liabilities reflecting evidence of deposit, for example non-transferable savings deposits, time deposits.\n\n2. Loans\n\nInclude financial liabilities that are created through the lending of funds by a creditor (the non-resident investor) to a debtor (the Australian reporting entity) through an arrangement in which the lender receives a non-tradable document or instrument or no security evidencing a transaction.\n\n3. Debt securities\n\nInclude all debt securities issued by the Australian reporting entity to non-residents which are usually traded (or tradable) in organised or other financial markets.\n\n4. Derivative financial instruments\n\nInclude all trading and non trading derivative contracts in a net liability position consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when unfavourable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing models.\n\n5. Other\n\nInclude the following liabilities issued to non-residents: trade credit liabilities; overdue settlements (arrears, or amounts past due and unpaid), miscellaneous accounts payable and any other liabilities not classified to the above categories.\n\nPart 2 - Liabilities issued to residents\n\n1.  Deposits and placements due to\n\nDeposits\n\nThis refers to deposits repayable to other domestic institutions. All deposits are to be reported net of any set-offs. Use the classification schema information that was provided as a reference guide at the start of this document to appropriately classify the sector disclosure required.\n\nInclude:\n\n-   account balances from Australian banks and non-bank financial intermediaries such as merchant banks;\n-   deposits from Australian banks and non-bank financial institutions;\n-   $A equivalent of foreign currency deposits;\n-   deposits from controlled and associated entities; and\n-   purchased payment facilities such as smart cards and electronic cash.\n\nExclude:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to controlled entities and associates;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other banks;\n-   promissory notes; and\n-   commercial paper.\n\n  \nPlacements due to\n\nThis includes settlement account balances due to other domestic financial institutions. This 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\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with banks and non-bank financial institutions;\n-   amounts owing to banks and other financial institutions in relation to the payments system;\n-   items in the course of collection – due to banks and other financial institutions in relation to the payments system; and\n-   securities purchased not delivered/security settlements – record payables for unsettled purchases of securities only with financial institutions here. This item only arises if securities are recorded on a settlement date basis as opposed to a trade date basis.\n\n1.2.1 Placements due to banks\n\nInclude settlement account balances due to other Australian resident banks.\n\n1.2.2 Placements due to other ADIs and RFCs\n\nInclude settlement account balances due to other ADIs and RFCs.\n\n1.2.3 Placements due to RBA\n\nInclude settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n\n1.2.4 Placements due to other financial institutions\n\nInclude settlement account balances due to other financial institutions.\n\n1.6 Total deposit and placement liabilities\n\nSum the reporting items for amounts reported for deposit and placement liabilities.\n\n1.6.1 Total deposit and placement liabilities of which denominated in foreign currency (AUD equivalent)\n\nOf the total amount reported for “total deposit and placement liabilities” identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount.\n\n  \n\n2. Due to clearing houses\n\nInclude 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\n3. Acceptances\n\nAcceptances comprise undertakings by an RFC to pay bills of exchange drawn on customers. The RFC expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the RFC’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 RFC’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in a RFC’s asset portfolio can be included in the Statement of Financial Position under either Trading Securities or Investment Securities.\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\n4. Other borrowings\n\nInclude:\n\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to controlled entities and associates;\n-   treasury related short-term borrowings from other banks;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less;\n-   short-term debt securities from controlled and associated entities;\n-   negotiable and transferable certificates of deposits; and\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months.\n\nExclude:\n\n-   deposits.\n\n  \n\n4.1 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 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 debt securities”.\n\n4.2 Other short-term debt securities\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than promissory notes/commercial paper (identified above). Include negotiable and transferable certificates of deposits.\n\nInclude 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 securities”.\n\n4.3 Long-term debt securities\n\nReport all borrowings by the reporting entity in the form of long-term debt securities. Include all debt securities issued with a residual term to maturity of greater than 12 months.\n\n4.4.1 Short-term loans from ADIs - Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from ADIs/banks.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nSettlement account balances due to other banks should be separately identified and reported as “Deposits and Placements due to financial corporations: Banks”.\n\n4.4.2 Short-term loans from ADIs - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from ADIs/banks.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nSettlement account balances due to other banks should be separately identified and reported as “Deposits and Placements due to financial corporations: Banks”.\n\n4.5.1 Short-term loans: Other - Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties other than banks and other ADIs.\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 “Deposits and Placements due to financial corporations”.\n\n4.5.2 Short-term loans: Other - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties other than banks and other ADIs.\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 “Deposits and Placements due to financial corporations”.\n\n4.6.1 Long-term loans – Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate long-term loans from all domestic counterparties.\n\nA loan is considered to be long-term if its residual term to maturity is greater than 12 months.\n\n4.6.2 Long-term loans - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate long-term loans from all domestic counterparties.\n\nA loan is considered to be long-term if its residual term to maturity is greater than 12 months.\n\n4.7 Total other borrowings\n\nSum the component parts listed under “Other Borrowings”.\n\n5. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112.\n\n5.3 Total income tax liability\n\nSum the income tax liability items determined in accordance with AASB 112 above.\n\n6. Other liabilities\n\n6.1 Interest accruals not elsewhere included\n\nInclude:\n\n-   interest accrued but not yet paid and not accounted for elsewhere.\n\nExclude:\n\n-   interest added to loan and deposit accounts; and\n-   interest accrued on securities included in their carrying value.\n\n6.2 Trade day vs settlement adjustments\n\nInclude:\n\n-   any timing adjustments made to liability total for recording securities held on a settlement-day rather than trade-day basis.\n\n6.3 Claims arising from repos, stock lending\n\nInclude:\n\nSecurities sold under agreements to repurchase, stock lending\n\nThese transactions are to be recorded in accordance with AASB 139. Where the transferee of the stock effectively receives a lenders 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. 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 RFC’s physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected.\n\n6.4 Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when unfavorable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing models.\n\n6.5 Other accounts payable\n\nInclude:\n\n-   tax payable;\n-   employee entitlements accrued;\n-   prepaid commissions, fees, premiums and other prepayments received;\n-   items in suspense - Report suspense or unreconciled/unidentified transactions/balances here; and\n-   payables not elsewhere included.\n\n6.6-6.7 Defined benefit liabilities\n\nInclude defined benefit liabilities 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.\n\n7. Total liabilities issued to residents\n\nSum all liabilities issued to residents.\n\nPart 3 - Total liabilities\n\nSum all liabilities issued to residents and non-residents.\n\nPart 4 - Memo items\n\n1.  Contingent liabilities arising from bill endorsements\n\nEndorsement of a bill of exchange creates a contingent liability by the endorser to pay out the funds conditional on the bearer/holder demanding payment.\n\nBills of exchange that have been endorsed and sold and are not in an RFC’s asset portfolio are included in this Memo item.\n\nBills of exchange that have been endorsed and held in an RFC’s asset portfolio are included in the Statement of Financial Position under either Trading Securities or Investment Securities.\n\nOnly endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n  \nExclude:\n\n-   bills of exchange accepted and then sold by the institution (these appear in acceptances); and\n-   bills of exchange neither accepted nor endorsed.\n\nSection C: Shareholders’ equity\n\nShareholders’ equity attributable to shareholders of the company.","sortOrder":8},{"sectionNumber":"Commonwealth General Government","sectionType":"part","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 Telstra and Australia Post (record as trading enterprises owned by the Commonwealth Government);\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   the Reserve Bank of Australia (RBA) of Australia and Commonwealth government financial institutions such as the Australian Industry Development Corporation (AIDC) and the Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).","sortOrder":9},{"sectionNumber":"State, Territory and local general gover","sectionType":"part","heading":"State, Territory and local general government","content":"## State, Territory and local general government\n\nState, Territory and local general government provides 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":10},{"sectionNumber":"Financial corporations","sectionType":"part","heading":"Financial corporations","content":"Reporting Form RRF 320.0\n\nStatement of Financial Position\n\nInstruction Guide\n\nGeneral directions and notes\n\nAll Registered Financial Corporations (RFCs) that have total assets equal to or greater than $50 million, after consolidating all RFCs of the same category in a group of related bodies corporate (e.g. two or more money market corporations in the same group) on a Domestic books basis are required to file this return monthly. Consolidated reporting is preferred, but arrangements may be negotiated for less consolidated reporting.\n\nReporting entity\n\nForm RRF 320.0 Statement of Financial Position (RRF 320.0) is to be completed by all RFCs on a Domestic books basis.\n\nThe Domestic books of the registered entity relates to the Australian books of the Australian entity and has the following scope:\n\n-   do not consolidate Australian and offshore controlled entities or associated entities that are not required to complete this form;\n-   exclude offshore branches of the Australian registered entity from this reporting unit;\n-   report the Australian consolidated entity’s operations/transactions that are booked inside Australia; and\n-   include transactions with non-residents recorded on Australian books. These are recorded separately in foreign assets and liabilities issued to non-residents.\n\nSecuritisation deconsolidation principle\n\nWhere an RFC 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;\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the RFC’s reported amounts in APRA’s regulatory reporting returns.\n\nWhere an RFC participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, such exposures are to be reported as on-balance sheet assets in APRA’s regulatory reporting returns.\n\nReporting period\n\nThe form is to be completed as at the last business day of the month. All RFCs should submit the completed form to APRA within 10 business days of the end of the relevant month.\n\nUnit of measurement\n\nAll RFCs are asked to complete the form in thousands of Australian dollars rounded to the nearest whole number (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;[\\[4\\]](#_ftn4)\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; and[\\[5\\]](#_ftn5)\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 139 Financial Instruments: Recognition and Measurement (AASB 139). However, those foreign currency derivatives that are not within the scope of AASB 139 (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.\n\nNetting\n\nInstitutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 139, AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Disclosure and Presentation (AASB 132).\n\nTerm to maturity\n\nAny references to term to maturity in this form refer to residual term to maturity.\n\nBasis of preparation\n\nUnless otherwise specifically stated, institutions are to comply with Australian accounting standards regarding the recognition and measurement of asset, liability and equity items.\n\n  \nSector 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 (CSOs)\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-   CSOs and non-profit institutions controlled and mainly financed by government include in general government.\n\n# Non-financial corporations\n\nPrivate non-financial corporations\n\nPrivate 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\nPrivate 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\nPublic 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 Telstra and Australia Post (record as trading enterprises owned by the Commonwealth Government);\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   the Reserve Bank of Australia (RBA) of Australia and Commonwealth government financial institutions such as the Australian Industry Development Corporation (AIDC) and the 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 provides 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### Banks\n\nBanks refers to corporations, in relation to which an authority under subsection 9(3) is in force and which hold a consent under section 66 of the Banking Act 1959 (Cth) to use the word bank.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959 (Cth).\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n### Other ADIs\n\nOther authorised deposit-taking institutions (ADIs) refers to corporations, in relation to which an authority under subsection 9(3) is in force, but which do not hold a consent under section 66 under the Banking Act 1959 (Cth) to use the word bank.\n\n### RFCs\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 (Cth) that are not licensed to operate in Australia as banks, other authorised depository corporations, life or general insurance corporations, or superannuation funds.\n\nInclude:\n\n-   money market corporations (also referred to as \"merchant banks\") (D);\n-   pastoral finance companies (E);\n-   non-pastoral finance companies (G, F); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 (Cth) and their classification are available on request.\n\nExclude:\n\n-   intra group 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 (Cth).\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 (Cth).\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); and\n-   Northern Territory Treasury Corporation (NT TCorp).\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\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); and\n-   property and trading trusts, include in private trading corporations.\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\n## Resident/non-resident classification\n\n-   An 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-   A 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  \nOther definitions\n\nPersonal refers to individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial refers to 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’, ‘associated entity’. These terms are defined in accordance with AASB 127 Consolidated and Separate Financial Statements (AASB 127), AASB 3 Business Combinations (AASB 3) and AASB 128 Investments in Associates (AASB 128).\n\n###   \nSpecific instructions\n\n### Section A: Assets\n\n# Part 1 - Foreign assets\n\nReport all claims against non-resident institutions, including claims on an overseas parent, subsidiaries, branches or associates. Assign these claims to the following categories:\n\n1.  Deposits\n\nInclude all deposits with non-residents. Report transferable deposits (those exchangeable on demand at par without restriction or penalty and are freely transferable by cheque) and other deposits (i.e. claims reflecting evidence of deposit for example, non-transferable savings deposits and time deposits).\n\n2. Loans\n\nInclude financial assets that are created through the lending of funds by a creditor (the Australian reporting entity) to a debtor (non-resident institution) through an arrangement in which the lender receives a non-tradable document or instrument, or no security evidencing a transaction.\n\n3. Debt securities\n\nInclude all debt securities held by the Australian reporting entity and issued by non-residents, which are usually traded (or tradable) in organised or other financial markets. Include those securities issued by non-resident enterprises and traded on the Australian market.\n\n4. Equity\n\nRefers to equity held by the Australian reporting entity in non-resident institutions.\n\n5. Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when favourable to the reporting entity. Fair values are obtained from quoted market prices, discounted cash flow models and options pricing models.\n\n6. Other\n\nInclude the following claims on non-residents: trade credit claims; overdue settlements (or amounts past due and unpaid); miscellaneous accounts receivable and any other claims not classified to the above categories.\n\n# Part 2 - Domestic 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-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either a Trading Security or Investment Security); and\n-   bills receivable and remittances in transit.\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\n1.1 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\n1.2 Deposits at call\n\n1.2.1 Banks\n\nInclude all deposits with Australian resident banks that are available on demand. Report 11am accounts and 24-hour money. Exclude exchange settlement accounts.\n\n1.2.2 Other ADIs\n\nInclude all deposits with Australian resident ADIs other than banks that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.2.3 RFCs\n\nInclude all deposits with entities subject to the Financial Sector (Collection of Data) Act 2001 and not licensed to operate as banks, other authorised depository institutions, life or general insurance corporations, or superannuation funds that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.2.4 Other financial institutions\n\nInclude all deposits with other financial institutions that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.3 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\n1.4 Due from clearing houses\n\nInclude net claims on recognised clearing houses such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFECH) in Australia.\n\n1.5 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with banks and non-bank financial institutions;\n-   amounts owing from banks and other financial institutions in relation to the payments system;\n-   items in the course of collection from banks and other financial institutions in relation to the payments system;\n-   securities sold not delivered/security settlements - record receivables for unsettled sales of securities. This item arises only if the reporting institution record securities on a settlement date basis as opposed to trade date basis; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposit. These items should be reported as short-term debt securities in either the Trading Securities or Investment Securities category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance, unless a legal right of set-off exists in accordance with AASB 139, AASB 132 and AASB 7.\n\n1.5.1 Due from RBA\n\nInclude settlement account balances due from the RBA and other central banks, as well as securities sold not delivered/security settlements.\n\nFunds held with the RBA or any foreign central bank should also be reported in this data item.\n\n1.5.2 Due from banks\n\nInclude settlement account balances due from banks, as well as securities sold not delivered/security settlements.\n\n1.5.3 Due from other ADIs\n\nInclude settlement account balances due from other ADIs, as well as securities sold not delivered/security settlements.\n\n1.5.4 Due from RFCs\n\nInclude settlement account balances due from entities subject to the Financial Sector (Collection of Data) Act 2001 and not licensed to operate as banks, other ADIs, life or general insurance corporations, or superannuation funds, as well as securities sold not delivered/security settlements.\n\n1.5.5 Due from other financial institutions\n\nInclude settlement account balances due from other financial institutions, as well as securities sold not delivered/security settlements.\n\n1.6 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above.\n\n1.6.1 Total cash and liquid assets of which denominated in foreign currency (AUD equivalent)\n\nOf the total amount reported for cash and liquid assets, identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount.\n\n2. Trading securities\n\nTrading securities are defined in accordance with AASB 139. Trading securities are recorded at net fair value, which is defined in accordance with AASB 139. Report short sold positions as a negative asset against the appropriate debt or equity security item.\n\n# 2.1 Debt securities\n\nInclude all debt securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130).\n\n# 2.2 Equity securities\n\nInclude all equity trading securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130.\n\n# 2.3 Total trading securities\n\nSum all “Trading securities” reporting items.\n\n# 2.3.2 Trading securities of which commercial paper and promissory notes issued by selected non-financial entities\n\nCommercial paper and promissory notes (one-name paper) issued by:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n# 2.3.3 Trading securities of which holdings of own bill acceptances and endorsements by selected non-financial entities\n\nReport the amount of bills of exchange that have been accepted, or accepted and endorsed, and continue to be held by this entity at market value by counterparty of drawer. Only endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs\n\nExclude:\n\n-   bills of exchange neither accepted nor endorsed.\n\n3. Investment securities\n\nInvestment securities are those securities, which are not Trading Securities. 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\nInclude:\n\n-   strategic investment in the equity securities of entities that are deemed to be \"controlled entities\", \"associated entity\" or \"joint ventures\" and are outside the consolidated reporting unit. These terms are defined in accordance with AASB 127, AASB 3, AASB 128 and AASB 131 Interests in Joint Ventures.\n\nInvestment securities are recorded at cost and adjusted for the amortisation of any premiums and discounts on purchase over the period of maturity.\n\n# 3.1 Debt securities\n\nInclude all debt securities consistent with the classification and measurement basis used for Investment Securities by institutions in accordance with AASB 130 and AASB 7.\n\n# 3.2 Equity securities\n\nInclude all equity securities consistent with the classification used for Investment Securities by institutions in accordance with AASB 130 and AASB 7.\n\n3.2.1 ADIs\n\nRecord the holding of equity securities issued by ADIs that are held as Investment Securities.\n\n  \n\n3.2.2 Insurance corporations\n\nRecord the holding of equity securities issued by insurance corporations that are held as Investment Securities.\n\n3.2.3 Other\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Investment Securities.\n\n# 3.3 Total investment securities\n\nSum all “investment securities” reporting items.\n\n3.3.2 Investment securities of which commercial paper and promissory notes issued by selected non-financial entities\n\nCommercial paper and promissory notes (one-name paper) issued by:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n3.3.3 Investment securities of which holdings of own bill acceptances and endorsements\n\nReport the amount of bills of exchange that have been accepted, or accepted and endorsed, and continue to be held by this entity at market value by counterparty of drawer. Only endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\nExclude:\n\n-   bills of exchange neither accepted nor endorsed.\n\n4. Acceptances of customers\n\n# 4.1 Total acceptances of customers - Net\n\nAcceptances comprise undertakings by a RFC to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the RFC’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 RFC’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in a RFC’s asset portfolio can be included in the Statement of Financial Position under either Trading Securities or Investment Securities.\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\n5. Loans and advances\n\nLoans and advances are investments of the RFC, 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 Trading Securities or Investment Securities.\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;\n-   subordinated loans; and\n-   loans to controlled entities, associates and joint ventures.\n\nLoans and advances should be brought to account at the gross value of the outstanding balance.\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. were 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\nNote: Specific provision and collective provision 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 collective provision can be disclosed in aggregate. The specific provision and collective provision is a prudential classification determined in accordance with prudential standards.\n\n5.1 Loans to households and persons\n\nThis comprises individuals, or groups of individuals, whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   family trusts, sole proprietors, partnerships and any other unincorporated enterprises owned by households. Record these as private unincorporated businesses.\n\n5.1.1.1 (1) Housing: Owner-occupied – Gross of specific provisions and collective provision\n\nInclude:\n\n-   the value of housing loans to Australian householders, 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 collective provisions.\n\n5.1.1.1 (2) Housing: Owner-occupied – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.1 (3) Housing: Owner-occupied – Collective provision\n\nReport the collective provision applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.1.1.1 (1) Housing: Owner-occupied – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for \"Housing: Owner-occupied\" identify the component that is revolving credit facilities secured by residential mortgage. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.2 (1) Housing: Investment – Gross of specific provisions and collective provision\n\nInclude:\n\n-   the value of investment housing loans to Australian householders, 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 investment housing.\n\nThis reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.2 (2) Housing: Investment – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.2 (3) Housing: Investment – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.2.1 (1) Housing: Investment – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for \"Housing: Investment\" identify the component that is revolving credit facilities secured by residential mortgage. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.3 (2) Total housing – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.3 (3) Total housing – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.3.1 (1) Total housing loans of which fixed interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Housing loans” identify the component that has a fixed interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.3.2 (1) Total housing loans of which variable interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Housing loans” identify the component that has a variable interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2 (1) Revolving credit – Gross of specific provisions and collective provision\n\nInclude the gross value of loans of a revolving credit nature to Australian householders, which were originally approved 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2 (2) Revolving credit – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2 (3) Revolving credit – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.2.1 (1) Revolving credit – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for ”Revolving credit”, identify the component that is revolving credit facilities secured by residential mortgage originally approved for a purpose other than housing. This reporting item should be reported gross of any specific provisions and collective provision.\n\n  \n\n5.1.2.2 (1) Revolving credit – Of which credit cards – Gross of specific provisions and collective provision\n\nInclude the gross value of credit card liabilities of Australian householders. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2.2 (2) Revolving credit – Of which credit cards – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2.2 (3) Revolving Credit – Of which credit cards – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.2.3 (1) Revolving credit – Of which margin lending – Gross of specific provisions and collective provision\n\nOf the total reported for “Revolving credit”, identify the component that is revolving credit facilities for the purpose of purchasing equities, where the underlying security is equities. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2.3 (2) Revolving Credit – Of which margin lending – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2.3 (3) Revolving Credit – Of which margin lending – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.3 (1) Leasing - Gross of specific provisions and collective provision\n\nInclude the gross value of lease financing to Australian householders. This reporting item should be reported net of unearned revenue and gross of specific provisions.\n\n5.1.3 (2) Leasing – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.3 (3) Leasing – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.4 (1) Other personal term loans – Gross of specific provisions and collective provision\n\nInclude the gross value of personal term loans to Australian householders for purposes other than housing and other than revolving credit, credit card and lease financing. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.4 (2) Other personal term loans – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.4 (3) Other personal term loans – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.4.1 (1) Other personal term loans – Of which fixed interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Other personal term loans” identify the component that has a fixed interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.4.2 (1) Other personal term loans – Of which variable interest rate – Gross of specific provisions and collective provision\n\nInclude the gross value of variable rate term loans to Australian householders for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nOf the total reported for “Other personal term loans” identify the component that has a variable interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.5 (1) Total loans to households and persons – Gross of specific provisions and collective provision\n\nSum the gross value of loans to Australian householders. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.5 (2) Total loans to households and persons – Specific provisions\n\nReport the specific provisions debts applied to this loan item.\n\n5.1.5 (3) Total loans to households and persons – Collective provision\n\nReport the collective provision for this reporting line.\n\n5.2 Commercial lending to residents\n\n5.2.1 (1) Loans to private trading corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian private trading corporations.\n\n5.2.1 (2) Loans to private trading corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.1 (3) Loans to private trading corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.1.1 (1) Loans to private trading corporations: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders, for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.1.2 (1) Loans to private trading corporations: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.1.3 (1) Loans to private trading corporations: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n5.2.1.4 (1) Loans to private trading corporations: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions.\n\n5.2.1.5 (1) Loans to private trading corporations: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.2 (1) Loans to public non-financial corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian public non-financial corporations.\n\n5.2.2 (2) Loans to public non-financial corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.2 (3) Loans to public non-financial corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.2.1 (1) Loans to public non-financial corporations: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders, for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.2.2 (1) Loans to public non-financial corporations: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.2.3 (1) Loans to public non-financial corporations: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n  \n\n5.2.2.4 (1) Loans to public non-financial corporations: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions and collective provision.\n\n5.2.2.5 (1) Loans to public non-financial corporations: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.3 (1) Loans to unincorporated businesses and community service organisations – Gross of specific provisions and collective provision\n\nInclude the total gross value of loans to Australian CSOs and unincorporated businesses.\n\n5.2.3 (2) Loans to unincorporated businesses and CSOs – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.2.3 (3) Loans to unincorporated businesses and CSOs– Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.3.1 (1) Loans to unincorporated businesses and CSOs: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.3.2 (1) Loans to unincorporated businesses and CSOs: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.3.3 (1) Loans to unincorporated businesses and CSOs: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n5.2.3.4 (1) Loans to unincorporated businesses and CSOs: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions and collective provision.\n\n5.2.3.5 (1) Loans to unincorporated businesses and CSOs: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.4 (1) Loans to Banks – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian banks.\n\n5.2.4 (2) Loans to Banks – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.4 (3) Loans to Banks – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.5 (1) Loans to other ADIs – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to other Australian ADIs.\n\n5.2.5 (2) Loans to other ADIs – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.5 (3) Loans to other ADIs – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.2.6 (1) Loans to RFCs – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to RFCs.\n\n5.2.6 (2) Loans to RFCs – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.6 (3) Loans to RFCs – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.7 (1) Loans to other financial corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to all other Australian financial corporations that are not banks or ADIs. This includes life insurance corporations, pension funds, other insurance corporations, central borrowing authorities and other financial institutions.\n\n5.2.7 (2) Loans to other financial corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.7 (3) Loans to other financial corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.8 (1) Loans to Government – Gross of specific provisions and collective provision\n\nInclude the total gross value of loans to Commonwealth general government and State, Territory and local general government. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.8 (2) Loans to Government – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.8 (3) Loans to Government – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.9 (1) Total commercial lending - Gross of specific provisions and collective provision\n\nSum the gross value of commercial lending. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.9 (2) Total commercial lending – Specific provisions\n\nReport the aggregate specific provisions applying to commercial lending.\n\n5.2.9 (3) Total commercial lending – Collective provision\n\nReport the aggregate collective provision for this reporting line.\n\n5.2.9.1 (1) Total commercial lending of which: Leasing\n\nReport the gross total of leases from commercial lending. Leasing includes all finance, operating and leveraged leases.\n\n5.3 (1) Total gross loans and advances – Gross of specific provisions and collective provision\n\nSum the gross value of loans and advances (to households and Commercial Lending).\n\n5.3 (2) Total gross loans and advances – Specific provisions\n\nRecord the specific provisions applying to the total loan portfolio.\n\n5.3 (3) Total gross loans and advances – Collective provision\n\nRecord the collective provision applying to the total loan portfolio.\n\n5.3.1 (1) Total gross loans and advances of which: Margin lending\n\nLending for the purpose of purchasing equities, where the underlying security is equities.\n\n5.3.2 (1) Total gross loans and advances of which: Loans and advances to rural producers\n\nRecord loans to rural producers. Use the following Australian and New Zealand Standard Industrial Classification (ANZSIC) categories:\n\n| ANZSIC | Types of Industry                    |\n| ------ | ------------------------------------ |\n| 011    | Horticulture and Fruit Growing       |\n| 012    | Grain, Sheep and Beef Cattle Farming |\n| 013    | Dairy Cattle Farming                 |\n| 014    | Poultry Farming                      |\n| 015    | Other Livestock Farming              |\n| 016    | Other Crop Growing                   |\n| 021    | Services to Agriculture              |\n\n5.3.3 (1) Total gross loans and advances of which: Loans held for sale\n\nLoans held for sale are loans (e.g. mortgages) acquired and held by an RFC with the intention of resale in the short-term (i.e. within 12 months of acquisition).\n\n5.4 Intra-group loans and advances\n\n5.4.1 Total (gross of provisions for impairment and collective provision)\n\nReport all intra-group loans and advances (which include loan categories as defined above) to related parties that are resident entities.\n\nInclude:\n\n-   loans to related parties that are resident entities.\n\nExclude:\n\n-   holdings of debt securities issued by related parties that are resident entities (report as Investment or Trading securities);\n-   other accounts receivable (e.g. fees and commissions receivable) from related parties that are resident entities; and\n-   account balances that qualify as deposits.\n\n5.4.2 Total (net of provisions for impairment and collective provision)\n\nRecord the net loans and advances to related parties\n\nNote: Specific provision and collective provision for Intragroup loans and advances are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and collective provision can be disclosed in aggregate.\n\n6. Intangible assets\n\nIntangible assets have been divided into “intangible assets with a finite life” and “Intangible assets with an infinite life (including goodwill)”\n\nClassification of assets as intangible must be in compliance with AASB 138 Intangible Assets. As a guide an ADI should adopt the disclosure used in its annual financial report.\n\n6.1 Intangible assets with a finite life\n\nInclude total intangible assets with a finite life.\n\n  \n\n6.2 Accumulated amortisation\n\nInclude the total amount of amortisation of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n6.3 Net intangible assets with a finite life\n\nSubtract the “accumulated amortisation” from the “intangible assets with a finite life”.\n\n6.4 Intangible assets with an infinite life (including goodwill)\n\nInclude total intangible assets with an infinite life.\n\n6.5 Impairment\n\nInclude the total amount of impairment of intangible assets (including goodwill impairment) over the period from the date of acquisition to the end of the reporting period.\n\n6.6 Net intangible assets with an infinite life\n\nSubtract the “impairment” from the “intangible assets with an infinite life”.\n\n7. Other domestic assets\n\n7.1 Financial assets\n\n7.1.1 Interest accruals not elsewhere included\n\nInclude:\n\n-   interest accrued but not yet received and not accounted for elsewhere.\n\nExclude:\n\n-   interest added to loan accounts; and\n-   interest accrued on securities included in their carrying value.\n\n7.1.2 Trade day vs settlement adjustments\n\nInclude any timing adjustments made to asset total for recording securities held on a settlement-day rather than trade-day basis.\n\n7.1.3 Claims arising from repos and stock lending/borrowing\n\nInclude securities purchased under agreements to resell, stock borrowing.\n\nTreatment is to be consistent with AASB 139. Where the transferee of the stock effectively receives a lenders 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. 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 institution's physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected.\n\n7.1.4 Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when favorable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing model.\n\n7.1.5 Other accounts receivable\n\nInclude:\n\n-   prepaid commissions, fees, premiums and other prepayments;\n-   items in suspense - Report suspense or unreconciled/unidentified transactions/balances here; and\n-   receivables not elsewhere included.\n\n7.1.6 Defined benefit asset\n\nInclude defined benefit asset consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n7.1.7 Tax asset\n\nThis is defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of current and deferred tax assets are to be made in accordance with AASB 112.\n\n7.2 Non-financial assets\n\nReport any other investments not included elsewhere. The reporting of non-financial assets should be in accordance with applicable Australian accounting standards.\n\n7.2.1 Operating lease arrangement receivables – Machinery and equipment\n\nReport any receivables from operating leases of terms of one year or more for tangible assets (e.g. motor vehicles and other plant and equipment). Exclude Leasing of land and buildings.\n\n7.2.2 Other non-financial assets\n\nReport any other non financial assets not reported elsewhere.\n\nInclude:\n\n-   plant, equipment, property, capitalised software;\n-   physical stocks of commodities other than gold bullion;\n-   valuables and artwork;\n-   property purchased/held available for sale;\n-   all property that has been acquired or is held available for sale. This may include land developments, land and buildings, Investment property and other property (e.g. motor vehicles); and\n-   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 servicing right.\n\n8. Total domestic assets\n\nSum all domestic assets.\n\nPart 3 - Total assets\n\nSum all foreign and domestic assets.\n\nPart 4 - Memo items\n\n1.  Outstanding principal balance of securitised assets\n\nReport and provide a break up of the outstanding principal balance of all loans and other assets that have been sold to or originated into a SPV by or on behalf of the RFC or by a third party to a SPC Sponsored by the RFC (e.g. Warehouse Trust). Do not include in these amounts any assets reported in “total assets” above.\n\nInclude loans to:\n\n-   households;\n-   CSOs/non-profit institutions serving households;\n-   non-financial corporations;\n-   life insurance corporations;\n-   pension funds;\n-   other insurance corporations; and\n-   other financial institutions (as defined in ‘Other Definitions’ above).\n\nExclude loans to:\n\n-   general government;\n-   RBA;\n-   banks;\n-   other ADIs;\n-   RFCs;\n-   central borrowing authorities; and\n-   also exclude any securitized intra-group loans.\n\nSection B: Liabilities\n\nPart 1 - Liabilities issued to non-residents\n\nReport all non-equity liabilities to non-residents, including liabilities to an overseas parent, subsidiaries, branches or associates. This includes:\n\n1.  Deposits\n\nInclude all deposit liabilities repayable to non-residents. This includes transferable deposits (those exchangeable on demand at par without restriction or penalty and are freely transferable by cheque) and other deposits, i.e. liabilities reflecting evidence of deposit, for example non-transferable savings deposits, time deposits.\n\n2. Loans\n\nInclude financial liabilities that are created through the lending of funds by a creditor (the non-resident investor) to a debtor (the Australian reporting entity) through an arrangement in which the lender receives a non-tradable document or instrument or no security evidencing a transaction.\n\n3. Debt securities\n\nInclude all debt securities issued by the Australian reporting entity to non-residents which are usually traded (or tradable) in organised or other financial markets.\n\n4. Derivative financial instruments\n\nInclude all trading and non trading derivative contracts in a net liability position consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when unfavourable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing models.\n\n5. Other\n\nInclude the following liabilities issued to non-residents: trade credit liabilities; overdue settlements (arrears, or amounts past due and unpaid), miscellaneous accounts payable and any other liabilities not classified to the above categories.\n\nPart 2 - Liabilities issued to residents\n\n1.  Deposits and placements due to\n\nDeposits\n\nThis refers to deposits repayable to other domestic institutions. All deposits are to be reported net of any set-offs. Use the classification schema information that was provided as a reference guide at the start of this document to appropriately classify the sector disclosure required.\n\nInclude:\n\n-   account balances from Australian banks and non-bank financial intermediaries such as merchant banks;\n-   deposits from Australian banks and non-bank financial institutions;\n-   $A equivalent of foreign currency deposits;\n-   deposits from controlled and associated entities; and\n-   purchased payment facilities such as smart cards and electronic cash.\n\nExclude:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to controlled entities and associates;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other banks;\n-   promissory notes; and\n-   commercial paper.\n\n  \nPlacements due to\n\nThis includes settlement account balances due to other domestic financial institutions. This 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\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with banks and non-bank financial institutions;\n-   amounts owing to banks and other financial institutions in relation to the payments system;\n-   items in the course of collection – due to banks and other financial institutions in relation to the payments system; and\n-   securities purchased not delivered/security settlements – record payables for unsettled purchases of securities only with financial institutions here. This item only arises if securities are recorded on a settlement date basis as opposed to a trade date basis.\n\n1.2.1 Placements due to banks\n\nInclude settlement account balances due to other Australian resident banks.\n\n1.2.2 Placements due to other ADIs and RFCs\n\nInclude settlement account balances due to other ADIs and RFCs.\n\n1.2.3 Placements due to RBA\n\nInclude settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n\n1.2.4 Placements due to other financial institutions\n\nInclude settlement account balances due to other financial institutions.\n\n1.6 Total deposit and placement liabilities\n\nSum the reporting items for amounts reported for deposit and placement liabilities.\n\n1.6.1 Total deposit and placement liabilities of which denominated in foreign currency (AUD equivalent)\n\nOf the total amount reported for “total deposit and placement liabilities” identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount.\n\n  \n\n2. Due to clearing houses\n\nInclude 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\n3. Acceptances\n\nAcceptances comprise undertakings by an RFC to pay bills of exchange drawn on customers. The RFC expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the RFC’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 RFC’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in a RFC’s asset portfolio can be included in the Statement of Financial Position under either Trading Securities or Investment Securities.\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\n4. Other borrowings\n\nInclude:\n\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to controlled entities and associates;\n-   treasury related short-term borrowings from other banks;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less;\n-   short-term debt securities from controlled and associated entities;\n-   negotiable and transferable certificates of deposits; and\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months.\n\nExclude:\n\n-   deposits.\n\n  \n\n4.1 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 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 debt securities”.\n\n4.2 Other short-term debt securities\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than promissory notes/commercial paper (identified above). Include negotiable and transferable certificates of deposits.\n\nInclude 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 securities”.\n\n4.3 Long-term debt securities\n\nReport all borrowings by the reporting entity in the form of long-term debt securities. Include all debt securities issued with a residual term to maturity of greater than 12 months.\n\n4.4.1 Short-term loans from ADIs - Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from ADIs/banks.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nSettlement account balances due to other banks should be separately identified and reported as “Deposits and Placements due to financial corporations: Banks”.\n\n4.4.2 Short-term loans from ADIs - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from ADIs/banks.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nSettlement account balances due to other banks should be separately identified and reported as “Deposits and Placements due to financial corporations: Banks”.\n\n4.5.1 Short-term loans: Other - Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties other than banks and other ADIs.\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 “Deposits and Placements due to financial corporations”.\n\n4.5.2 Short-term loans: Other - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties other than banks and other ADIs.\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 “Deposits and Placements due to financial corporations”.\n\n4.6.1 Long-term loans – Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate long-term loans from all domestic counterparties.\n\nA loan is considered to be long-term if its residual term to maturity is greater than 12 months.\n\n4.6.2 Long-term loans - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate long-term loans from all domestic counterparties.\n\nA loan is considered to be long-term if its residual term to maturity is greater than 12 months.\n\n4.7 Total other borrowings\n\nSum the component parts listed under “Other Borrowings”.\n\n5. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112.\n\n5.3 Total income tax liability\n\nSum the income tax liability items determined in accordance with AASB 112 above.\n\n6. Other liabilities\n\n6.1 Interest accruals not elsewhere included\n\nInclude:\n\n-   interest accrued but not yet paid and not accounted for elsewhere.\n\nExclude:\n\n-   interest added to loan and deposit accounts; and\n-   interest accrued on securities included in their carrying value.\n\n6.2 Trade day vs settlement adjustments\n\nInclude:\n\n-   any timing adjustments made to liability total for recording securities held on a settlement-day rather than trade-day basis.\n\n6.3 Claims arising from repos, stock lending\n\nInclude:\n\nSecurities sold under agreements to repurchase, stock lending\n\nThese transactions are to be recorded in accordance with AASB 139. Where the transferee of the stock effectively receives a lenders 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. 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 RFC’s physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected.\n\n6.4 Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when unfavorable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing models.\n\n6.5 Other accounts payable\n\nInclude:\n\n-   tax payable;\n-   employee entitlements accrued;\n-   prepaid commissions, fees, premiums and other prepayments received;\n-   items in suspense - Report suspense or unreconciled/unidentified transactions/balances here; and\n-   payables not elsewhere included.\n\n6.6-6.7 Defined benefit liabilities\n\nInclude defined benefit liabilities 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.\n\n7. Total liabilities issued to residents\n\nSum all liabilities issued to residents.\n\nPart 3 - Total liabilities\n\nSum all liabilities issued to residents and non-residents.\n\nPart 4 - Memo items\n\n1.  Contingent liabilities arising from bill endorsements\n\nEndorsement of a bill of exchange creates a contingent liability by the endorser to pay out the funds conditional on the bearer/holder demanding payment.\n\nBills of exchange that have been endorsed and sold and are not in an RFC’s asset portfolio are included in this Memo item.\n\nBills of exchange that have been endorsed and held in an RFC’s asset portfolio are included in the Statement of Financial Position under either Trading Securities or Investment Securities.\n\nOnly endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n  \nExclude:\n\n-   bills of exchange accepted and then sold by the institution (these appear in acceptances); and\n-   bills of exchange neither accepted nor endorsed.\n\nSection C: Shareholders’ equity\n\nShareholders’ equity attributable to shareholders of the company.","sortOrder":11},{"sectionNumber":"RBA","sectionType":"division","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":12},{"sectionNumber":"Other central bank institutions","sectionType":"division","heading":"Other central bank institutions","content":"### Other central bank institutions\n\nThis sub-sector includes APRA.","sortOrder":13},{"sectionNumber":"Depository corporations","sectionType":"part","heading":"Depository corporations","content":"Reporting Form RRF 320.0\n\nStatement of Financial Position\n\nInstruction Guide\n\nGeneral directions and notes\n\nAll Registered Financial Corporations (RFCs) that have total assets equal to or greater than $50 million, after consolidating all RFCs of the same category in a group of related bodies corporate (e.g. two or more money market corporations in the same group) on a Domestic books basis are required to file this return monthly. Consolidated reporting is preferred, but arrangements may be negotiated for less consolidated reporting.\n\nReporting entity\n\nForm RRF 320.0 Statement of Financial Position (RRF 320.0) is to be completed by all RFCs on a Domestic books basis.\n\nThe Domestic books of the registered entity relates to the Australian books of the Australian entity and has the following scope:\n\n-   do not consolidate Australian and offshore controlled entities or associated entities that are not required to complete this form;\n-   exclude offshore branches of the Australian registered entity from this reporting unit;\n-   report the Australian consolidated entity’s operations/transactions that are booked inside Australia; and\n-   include transactions with non-residents recorded on Australian books. These are recorded separately in foreign assets and liabilities issued to non-residents.\n\nSecuritisation deconsolidation principle\n\nWhere an RFC 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;\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the RFC’s reported amounts in APRA’s regulatory reporting returns.\n\nWhere an RFC participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, such exposures are to be reported as on-balance sheet assets in APRA’s regulatory reporting returns.\n\nReporting period\n\nThe form is to be completed as at the last business day of the month. All RFCs should submit the completed form to APRA within 10 business days of the end of the relevant month.\n\nUnit of measurement\n\nAll RFCs are asked to complete the form in thousands of Australian dollars rounded to the nearest whole number (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;[\\[4\\]](#_ftn4)\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; and[\\[5\\]](#_ftn5)\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 139 Financial Instruments: Recognition and Measurement (AASB 139). However, those foreign currency derivatives that are not within the scope of AASB 139 (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.\n\nNetting\n\nInstitutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 139, AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Disclosure and Presentation (AASB 132).\n\nTerm to maturity\n\nAny references to term to maturity in this form refer to residual term to maturity.\n\nBasis of preparation\n\nUnless otherwise specifically stated, institutions are to comply with Australian accounting standards regarding the recognition and measurement of asset, liability and equity items.\n\n  \nSector 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 (CSOs)\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-   CSOs and non-profit institutions controlled and mainly financed by government include in general government.\n\n# Non-financial corporations\n\nPrivate non-financial corporations\n\nPrivate 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\nPrivate 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\nPublic 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 Telstra and Australia Post (record as trading enterprises owned by the Commonwealth Government);\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   the Reserve Bank of Australia (RBA) of Australia and Commonwealth government financial institutions such as the Australian Industry Development Corporation (AIDC) and the 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 provides 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### Banks\n\nBanks refers to corporations, in relation to which an authority under subsection 9(3) is in force and which hold a consent under section 66 of the Banking Act 1959 (Cth) to use the word bank.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959 (Cth).\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n### Other ADIs\n\nOther authorised deposit-taking institutions (ADIs) refers to corporations, in relation to which an authority under subsection 9(3) is in force, but which do not hold a consent under section 66 under the Banking Act 1959 (Cth) to use the word bank.\n\n### RFCs\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 (Cth) that are not licensed to operate in Australia as banks, other authorised depository corporations, life or general insurance corporations, or superannuation funds.\n\nInclude:\n\n-   money market corporations (also referred to as \"merchant banks\") (D);\n-   pastoral finance companies (E);\n-   non-pastoral finance companies (G, F); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 (Cth) and their classification are available on request.\n\nExclude:\n\n-   intra group 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 (Cth).\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 (Cth).\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); and\n-   Northern Territory Treasury Corporation (NT TCorp).\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\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); and\n-   property and trading trusts, include in private trading corporations.\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\n## Resident/non-resident classification\n\n-   An 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-   A 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  \nOther definitions\n\nPersonal refers to individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial refers to 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’, ‘associated entity’. These terms are defined in accordance with AASB 127 Consolidated and Separate Financial Statements (AASB 127), AASB 3 Business Combinations (AASB 3) and AASB 128 Investments in Associates (AASB 128).\n\n###   \nSpecific instructions\n\n### Section A: Assets\n\n# Part 1 - Foreign assets\n\nReport all claims against non-resident institutions, including claims on an overseas parent, subsidiaries, branches or associates. Assign these claims to the following categories:\n\n1.  Deposits\n\nInclude all deposits with non-residents. Report transferable deposits (those exchangeable on demand at par without restriction or penalty and are freely transferable by cheque) and other deposits (i.e. claims reflecting evidence of deposit for example, non-transferable savings deposits and time deposits).\n\n2. Loans\n\nInclude financial assets that are created through the lending of funds by a creditor (the Australian reporting entity) to a debtor (non-resident institution) through an arrangement in which the lender receives a non-tradable document or instrument, or no security evidencing a transaction.\n\n3. Debt securities\n\nInclude all debt securities held by the Australian reporting entity and issued by non-residents, which are usually traded (or tradable) in organised or other financial markets. Include those securities issued by non-resident enterprises and traded on the Australian market.\n\n4. Equity\n\nRefers to equity held by the Australian reporting entity in non-resident institutions.\n\n5. Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when favourable to the reporting entity. Fair values are obtained from quoted market prices, discounted cash flow models and options pricing models.\n\n6. Other\n\nInclude the following claims on non-residents: trade credit claims; overdue settlements (or amounts past due and unpaid); miscellaneous accounts receivable and any other claims not classified to the above categories.\n\n# Part 2 - Domestic 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-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either a Trading Security or Investment Security); and\n-   bills receivable and remittances in transit.\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\n1.1 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\n1.2 Deposits at call\n\n1.2.1 Banks\n\nInclude all deposits with Australian resident banks that are available on demand. Report 11am accounts and 24-hour money. Exclude exchange settlement accounts.\n\n1.2.2 Other ADIs\n\nInclude all deposits with Australian resident ADIs other than banks that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.2.3 RFCs\n\nInclude all deposits with entities subject to the Financial Sector (Collection of Data) Act 2001 and not licensed to operate as banks, other authorised depository institutions, life or general insurance corporations, or superannuation funds that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.2.4 Other financial institutions\n\nInclude all deposits with other financial institutions that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.3 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\n1.4 Due from clearing houses\n\nInclude net claims on recognised clearing houses such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFECH) in Australia.\n\n1.5 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with banks and non-bank financial institutions;\n-   amounts owing from banks and other financial institutions in relation to the payments system;\n-   items in the course of collection from banks and other financial institutions in relation to the payments system;\n-   securities sold not delivered/security settlements - record receivables for unsettled sales of securities. This item arises only if the reporting institution record securities on a settlement date basis as opposed to trade date basis; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposit. These items should be reported as short-term debt securities in either the Trading Securities or Investment Securities category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance, unless a legal right of set-off exists in accordance with AASB 139, AASB 132 and AASB 7.\n\n1.5.1 Due from RBA\n\nInclude settlement account balances due from the RBA and other central banks, as well as securities sold not delivered/security settlements.\n\nFunds held with the RBA or any foreign central bank should also be reported in this data item.\n\n1.5.2 Due from banks\n\nInclude settlement account balances due from banks, as well as securities sold not delivered/security settlements.\n\n1.5.3 Due from other ADIs\n\nInclude settlement account balances due from other ADIs, as well as securities sold not delivered/security settlements.\n\n1.5.4 Due from RFCs\n\nInclude settlement account balances due from entities subject to the Financial Sector (Collection of Data) Act 2001 and not licensed to operate as banks, other ADIs, life or general insurance corporations, or superannuation funds, as well as securities sold not delivered/security settlements.\n\n1.5.5 Due from other financial institutions\n\nInclude settlement account balances due from other financial institutions, as well as securities sold not delivered/security settlements.\n\n1.6 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above.\n\n1.6.1 Total cash and liquid assets of which denominated in foreign currency (AUD equivalent)\n\nOf the total amount reported for cash and liquid assets, identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount.\n\n2. Trading securities\n\nTrading securities are defined in accordance with AASB 139. Trading securities are recorded at net fair value, which is defined in accordance with AASB 139. Report short sold positions as a negative asset against the appropriate debt or equity security item.\n\n# 2.1 Debt securities\n\nInclude all debt securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130).\n\n# 2.2 Equity securities\n\nInclude all equity trading securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130.\n\n# 2.3 Total trading securities\n\nSum all “Trading securities” reporting items.\n\n# 2.3.2 Trading securities of which commercial paper and promissory notes issued by selected non-financial entities\n\nCommercial paper and promissory notes (one-name paper) issued by:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n# 2.3.3 Trading securities of which holdings of own bill acceptances and endorsements by selected non-financial entities\n\nReport the amount of bills of exchange that have been accepted, or accepted and endorsed, and continue to be held by this entity at market value by counterparty of drawer. Only endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs\n\nExclude:\n\n-   bills of exchange neither accepted nor endorsed.\n\n3. Investment securities\n\nInvestment securities are those securities, which are not Trading Securities. 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\nInclude:\n\n-   strategic investment in the equity securities of entities that are deemed to be \"controlled entities\", \"associated entity\" or \"joint ventures\" and are outside the consolidated reporting unit. These terms are defined in accordance with AASB 127, AASB 3, AASB 128 and AASB 131 Interests in Joint Ventures.\n\nInvestment securities are recorded at cost and adjusted for the amortisation of any premiums and discounts on purchase over the period of maturity.\n\n# 3.1 Debt securities\n\nInclude all debt securities consistent with the classification and measurement basis used for Investment Securities by institutions in accordance with AASB 130 and AASB 7.\n\n# 3.2 Equity securities\n\nInclude all equity securities consistent with the classification used for Investment Securities by institutions in accordance with AASB 130 and AASB 7.\n\n3.2.1 ADIs\n\nRecord the holding of equity securities issued by ADIs that are held as Investment Securities.\n\n  \n\n3.2.2 Insurance corporations\n\nRecord the holding of equity securities issued by insurance corporations that are held as Investment Securities.\n\n3.2.3 Other\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Investment Securities.\n\n# 3.3 Total investment securities\n\nSum all “investment securities” reporting items.\n\n3.3.2 Investment securities of which commercial paper and promissory notes issued by selected non-financial entities\n\nCommercial paper and promissory notes (one-name paper) issued by:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n3.3.3 Investment securities of which holdings of own bill acceptances and endorsements\n\nReport the amount of bills of exchange that have been accepted, or accepted and endorsed, and continue to be held by this entity at market value by counterparty of drawer. Only endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\nExclude:\n\n-   bills of exchange neither accepted nor endorsed.\n\n4. Acceptances of customers\n\n# 4.1 Total acceptances of customers - Net\n\nAcceptances comprise undertakings by a RFC to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the RFC’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 RFC’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in a RFC’s asset portfolio can be included in the Statement of Financial Position under either Trading Securities or Investment Securities.\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\n5. Loans and advances\n\nLoans and advances are investments of the RFC, 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 Trading Securities or Investment Securities.\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;\n-   subordinated loans; and\n-   loans to controlled entities, associates and joint ventures.\n\nLoans and advances should be brought to account at the gross value of the outstanding balance.\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. were 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\nNote: Specific provision and collective provision 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 collective provision can be disclosed in aggregate. The specific provision and collective provision is a prudential classification determined in accordance with prudential standards.\n\n5.1 Loans to households and persons\n\nThis comprises individuals, or groups of individuals, whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   family trusts, sole proprietors, partnerships and any other unincorporated enterprises owned by households. Record these as private unincorporated businesses.\n\n5.1.1.1 (1) Housing: Owner-occupied – Gross of specific provisions and collective provision\n\nInclude:\n\n-   the value of housing loans to Australian householders, 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 collective provisions.\n\n5.1.1.1 (2) Housing: Owner-occupied – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.1 (3) Housing: Owner-occupied – Collective provision\n\nReport the collective provision applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.1.1.1 (1) Housing: Owner-occupied – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for \"Housing: Owner-occupied\" identify the component that is revolving credit facilities secured by residential mortgage. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.2 (1) Housing: Investment – Gross of specific provisions and collective provision\n\nInclude:\n\n-   the value of investment housing loans to Australian householders, 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 investment housing.\n\nThis reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.2 (2) Housing: Investment – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.2 (3) Housing: Investment – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.2.1 (1) Housing: Investment – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for \"Housing: Investment\" identify the component that is revolving credit facilities secured by residential mortgage. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.3 (2) Total housing – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.3 (3) Total housing – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.3.1 (1) Total housing loans of which fixed interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Housing loans” identify the component that has a fixed interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.3.2 (1) Total housing loans of which variable interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Housing loans” identify the component that has a variable interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2 (1) Revolving credit – Gross of specific provisions and collective provision\n\nInclude the gross value of loans of a revolving credit nature to Australian householders, which were originally approved 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2 (2) Revolving credit – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2 (3) Revolving credit – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.2.1 (1) Revolving credit – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for ”Revolving credit”, identify the component that is revolving credit facilities secured by residential mortgage originally approved for a purpose other than housing. This reporting item should be reported gross of any specific provisions and collective provision.\n\n  \n\n5.1.2.2 (1) Revolving credit – Of which credit cards – Gross of specific provisions and collective provision\n\nInclude the gross value of credit card liabilities of Australian householders. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2.2 (2) Revolving credit – Of which credit cards – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2.2 (3) Revolving Credit – Of which credit cards – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.2.3 (1) Revolving credit – Of which margin lending – Gross of specific provisions and collective provision\n\nOf the total reported for “Revolving credit”, identify the component that is revolving credit facilities for the purpose of purchasing equities, where the underlying security is equities. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2.3 (2) Revolving Credit – Of which margin lending – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2.3 (3) Revolving Credit – Of which margin lending – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.3 (1) Leasing - Gross of specific provisions and collective provision\n\nInclude the gross value of lease financing to Australian householders. This reporting item should be reported net of unearned revenue and gross of specific provisions.\n\n5.1.3 (2) Leasing – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.3 (3) Leasing – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.4 (1) Other personal term loans – Gross of specific provisions and collective provision\n\nInclude the gross value of personal term loans to Australian householders for purposes other than housing and other than revolving credit, credit card and lease financing. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.4 (2) Other personal term loans – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.4 (3) Other personal term loans – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.4.1 (1) Other personal term loans – Of which fixed interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Other personal term loans” identify the component that has a fixed interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.4.2 (1) Other personal term loans – Of which variable interest rate – Gross of specific provisions and collective provision\n\nInclude the gross value of variable rate term loans to Australian householders for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nOf the total reported for “Other personal term loans” identify the component that has a variable interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.5 (1) Total loans to households and persons – Gross of specific provisions and collective provision\n\nSum the gross value of loans to Australian householders. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.5 (2) Total loans to households and persons – Specific provisions\n\nReport the specific provisions debts applied to this loan item.\n\n5.1.5 (3) Total loans to households and persons – Collective provision\n\nReport the collective provision for this reporting line.\n\n5.2 Commercial lending to residents\n\n5.2.1 (1) Loans to private trading corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian private trading corporations.\n\n5.2.1 (2) Loans to private trading corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.1 (3) Loans to private trading corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.1.1 (1) Loans to private trading corporations: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders, for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.1.2 (1) Loans to private trading corporations: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.1.3 (1) Loans to private trading corporations: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n5.2.1.4 (1) Loans to private trading corporations: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions.\n\n5.2.1.5 (1) Loans to private trading corporations: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.2 (1) Loans to public non-financial corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian public non-financial corporations.\n\n5.2.2 (2) Loans to public non-financial corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.2 (3) Loans to public non-financial corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.2.1 (1) Loans to public non-financial corporations: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders, for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.2.2 (1) Loans to public non-financial corporations: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.2.3 (1) Loans to public non-financial corporations: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n  \n\n5.2.2.4 (1) Loans to public non-financial corporations: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions and collective provision.\n\n5.2.2.5 (1) Loans to public non-financial corporations: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.3 (1) Loans to unincorporated businesses and community service organisations – Gross of specific provisions and collective provision\n\nInclude the total gross value of loans to Australian CSOs and unincorporated businesses.\n\n5.2.3 (2) Loans to unincorporated businesses and CSOs – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.2.3 (3) Loans to unincorporated businesses and CSOs– Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.3.1 (1) Loans to unincorporated businesses and CSOs: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.3.2 (1) Loans to unincorporated businesses and CSOs: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.3.3 (1) Loans to unincorporated businesses and CSOs: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n5.2.3.4 (1) Loans to unincorporated businesses and CSOs: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions and collective provision.\n\n5.2.3.5 (1) Loans to unincorporated businesses and CSOs: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.4 (1) Loans to Banks – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian banks.\n\n5.2.4 (2) Loans to Banks – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.4 (3) Loans to Banks – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.5 (1) Loans to other ADIs – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to other Australian ADIs.\n\n5.2.5 (2) Loans to other ADIs – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.5 (3) Loans to other ADIs – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.2.6 (1) Loans to RFCs – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to RFCs.\n\n5.2.6 (2) Loans to RFCs – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.6 (3) Loans to RFCs – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.7 (1) Loans to other financial corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to all other Australian financial corporations that are not banks or ADIs. This includes life insurance corporations, pension funds, other insurance corporations, central borrowing authorities and other financial institutions.\n\n5.2.7 (2) Loans to other financial corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.7 (3) Loans to other financial corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.8 (1) Loans to Government – Gross of specific provisions and collective provision\n\nInclude the total gross value of loans to Commonwealth general government and State, Territory and local general government. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.8 (2) Loans to Government – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.8 (3) Loans to Government – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.9 (1) Total commercial lending - Gross of specific provisions and collective provision\n\nSum the gross value of commercial lending. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.9 (2) Total commercial lending – Specific provisions\n\nReport the aggregate specific provisions applying to commercial lending.\n\n5.2.9 (3) Total commercial lending – Collective provision\n\nReport the aggregate collective provision for this reporting line.\n\n5.2.9.1 (1) Total commercial lending of which: Leasing\n\nReport the gross total of leases from commercial lending. Leasing includes all finance, operating and leveraged leases.\n\n5.3 (1) Total gross loans and advances – Gross of specific provisions and collective provision\n\nSum the gross value of loans and advances (to households and Commercial Lending).\n\n5.3 (2) Total gross loans and advances – Specific provisions\n\nRecord the specific provisions applying to the total loan portfolio.\n\n5.3 (3) Total gross loans and advances – Collective provision\n\nRecord the collective provision applying to the total loan portfolio.\n\n5.3.1 (1) Total gross loans and advances of which: Margin lending\n\nLending for the purpose of purchasing equities, where the underlying security is equities.\n\n5.3.2 (1) Total gross loans and advances of which: Loans and advances to rural producers\n\nRecord loans to rural producers. Use the following Australian and New Zealand Standard Industrial Classification (ANZSIC) categories:\n\n| ANZSIC | Types of Industry                    |\n| ------ | ------------------------------------ |\n| 011    | Horticulture and Fruit Growing       |\n| 012    | Grain, Sheep and Beef Cattle Farming |\n| 013    | Dairy Cattle Farming                 |\n| 014    | Poultry Farming                      |\n| 015    | Other Livestock Farming              |\n| 016    | Other Crop Growing                   |\n| 021    | Services to Agriculture              |\n\n5.3.3 (1) Total gross loans and advances of which: Loans held for sale\n\nLoans held for sale are loans (e.g. mortgages) acquired and held by an RFC with the intention of resale in the short-term (i.e. within 12 months of acquisition).\n\n5.4 Intra-group loans and advances\n\n5.4.1 Total (gross of provisions for impairment and collective provision)\n\nReport all intra-group loans and advances (which include loan categories as defined above) to related parties that are resident entities.\n\nInclude:\n\n-   loans to related parties that are resident entities.\n\nExclude:\n\n-   holdings of debt securities issued by related parties that are resident entities (report as Investment or Trading securities);\n-   other accounts receivable (e.g. fees and commissions receivable) from related parties that are resident entities; and\n-   account balances that qualify as deposits.\n\n5.4.2 Total (net of provisions for impairment and collective provision)\n\nRecord the net loans and advances to related parties\n\nNote: Specific provision and collective provision for Intragroup loans and advances are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and collective provision can be disclosed in aggregate.\n\n6. Intangible assets\n\nIntangible assets have been divided into “intangible assets with a finite life” and “Intangible assets with an infinite life (including goodwill)”\n\nClassification of assets as intangible must be in compliance with AASB 138 Intangible Assets. As a guide an ADI should adopt the disclosure used in its annual financial report.\n\n6.1 Intangible assets with a finite life\n\nInclude total intangible assets with a finite life.\n\n  \n\n6.2 Accumulated amortisation\n\nInclude the total amount of amortisation of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n6.3 Net intangible assets with a finite life\n\nSubtract the “accumulated amortisation” from the “intangible assets with a finite life”.\n\n6.4 Intangible assets with an infinite life (including goodwill)\n\nInclude total intangible assets with an infinite life.\n\n6.5 Impairment\n\nInclude the total amount of impairment of intangible assets (including goodwill impairment) over the period from the date of acquisition to the end of the reporting period.\n\n6.6 Net intangible assets with an infinite life\n\nSubtract the “impairment” from the “intangible assets with an infinite life”.\n\n7. Other domestic assets\n\n7.1 Financial assets\n\n7.1.1 Interest accruals not elsewhere included\n\nInclude:\n\n-   interest accrued but not yet received and not accounted for elsewhere.\n\nExclude:\n\n-   interest added to loan accounts; and\n-   interest accrued on securities included in their carrying value.\n\n7.1.2 Trade day vs settlement adjustments\n\nInclude any timing adjustments made to asset total for recording securities held on a settlement-day rather than trade-day basis.\n\n7.1.3 Claims arising from repos and stock lending/borrowing\n\nInclude securities purchased under agreements to resell, stock borrowing.\n\nTreatment is to be consistent with AASB 139. Where the transferee of the stock effectively receives a lenders 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. 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 institution's physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected.\n\n7.1.4 Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when favorable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing model.\n\n7.1.5 Other accounts receivable\n\nInclude:\n\n-   prepaid commissions, fees, premiums and other prepayments;\n-   items in suspense - Report suspense or unreconciled/unidentified transactions/balances here; and\n-   receivables not elsewhere included.\n\n7.1.6 Defined benefit asset\n\nInclude defined benefit asset consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n7.1.7 Tax asset\n\nThis is defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of current and deferred tax assets are to be made in accordance with AASB 112.\n\n7.2 Non-financial assets\n\nReport any other investments not included elsewhere. The reporting of non-financial assets should be in accordance with applicable Australian accounting standards.\n\n7.2.1 Operating lease arrangement receivables – Machinery and equipment\n\nReport any receivables from operating leases of terms of one year or more for tangible assets (e.g. motor vehicles and other plant and equipment). Exclude Leasing of land and buildings.\n\n7.2.2 Other non-financial assets\n\nReport any other non financial assets not reported elsewhere.\n\nInclude:\n\n-   plant, equipment, property, capitalised software;\n-   physical stocks of commodities other than gold bullion;\n-   valuables and artwork;\n-   property purchased/held available for sale;\n-   all property that has been acquired or is held available for sale. This may include land developments, land and buildings, Investment property and other property (e.g. motor vehicles); and\n-   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 servicing right.\n\n8. Total domestic assets\n\nSum all domestic assets.\n\nPart 3 - Total assets\n\nSum all foreign and domestic assets.\n\nPart 4 - Memo items\n\n1.  Outstanding principal balance of securitised assets\n\nReport and provide a break up of the outstanding principal balance of all loans and other assets that have been sold to or originated into a SPV by or on behalf of the RFC or by a third party to a SPC Sponsored by the RFC (e.g. Warehouse Trust). Do not include in these amounts any assets reported in “total assets” above.\n\nInclude loans to:\n\n-   households;\n-   CSOs/non-profit institutions serving households;\n-   non-financial corporations;\n-   life insurance corporations;\n-   pension funds;\n-   other insurance corporations; and\n-   other financial institutions (as defined in ‘Other Definitions’ above).\n\nExclude loans to:\n\n-   general government;\n-   RBA;\n-   banks;\n-   other ADIs;\n-   RFCs;\n-   central borrowing authorities; and\n-   also exclude any securitized intra-group loans.\n\nSection B: Liabilities\n\nPart 1 - Liabilities issued to non-residents\n\nReport all non-equity liabilities to non-residents, including liabilities to an overseas parent, subsidiaries, branches or associates. This includes:\n\n1.  Deposits\n\nInclude all deposit liabilities repayable to non-residents. This includes transferable deposits (those exchangeable on demand at par without restriction or penalty and are freely transferable by cheque) and other deposits, i.e. liabilities reflecting evidence of deposit, for example non-transferable savings deposits, time deposits.\n\n2. Loans\n\nInclude financial liabilities that are created through the lending of funds by a creditor (the non-resident investor) to a debtor (the Australian reporting entity) through an arrangement in which the lender receives a non-tradable document or instrument or no security evidencing a transaction.\n\n3. Debt securities\n\nInclude all debt securities issued by the Australian reporting entity to non-residents which are usually traded (or tradable) in organised or other financial markets.\n\n4. Derivative financial instruments\n\nInclude all trading and non trading derivative contracts in a net liability position consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when unfavourable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing models.\n\n5. Other\n\nInclude the following liabilities issued to non-residents: trade credit liabilities; overdue settlements (arrears, or amounts past due and unpaid), miscellaneous accounts payable and any other liabilities not classified to the above categories.\n\nPart 2 - Liabilities issued to residents\n\n1.  Deposits and placements due to\n\nDeposits\n\nThis refers to deposits repayable to other domestic institutions. All deposits are to be reported net of any set-offs. Use the classification schema information that was provided as a reference guide at the start of this document to appropriately classify the sector disclosure required.\n\nInclude:\n\n-   account balances from Australian banks and non-bank financial intermediaries such as merchant banks;\n-   deposits from Australian banks and non-bank financial institutions;\n-   $A equivalent of foreign currency deposits;\n-   deposits from controlled and associated entities; and\n-   purchased payment facilities such as smart cards and electronic cash.\n\nExclude:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to controlled entities and associates;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other banks;\n-   promissory notes; and\n-   commercial paper.\n\n  \nPlacements due to\n\nThis includes settlement account balances due to other domestic financial institutions. This 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\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with banks and non-bank financial institutions;\n-   amounts owing to banks and other financial institutions in relation to the payments system;\n-   items in the course of collection – due to banks and other financial institutions in relation to the payments system; and\n-   securities purchased not delivered/security settlements – record payables for unsettled purchases of securities only with financial institutions here. This item only arises if securities are recorded on a settlement date basis as opposed to a trade date basis.\n\n1.2.1 Placements due to banks\n\nInclude settlement account balances due to other Australian resident banks.\n\n1.2.2 Placements due to other ADIs and RFCs\n\nInclude settlement account balances due to other ADIs and RFCs.\n\n1.2.3 Placements due to RBA\n\nInclude settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n\n1.2.4 Placements due to other financial institutions\n\nInclude settlement account balances due to other financial institutions.\n\n1.6 Total deposit and placement liabilities\n\nSum the reporting items for amounts reported for deposit and placement liabilities.\n\n1.6.1 Total deposit and placement liabilities of which denominated in foreign currency (AUD equivalent)\n\nOf the total amount reported for “total deposit and placement liabilities” identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount.\n\n  \n\n2. Due to clearing houses\n\nInclude 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\n3. Acceptances\n\nAcceptances comprise undertakings by an RFC to pay bills of exchange drawn on customers. The RFC expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the RFC’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 RFC’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in a RFC’s asset portfolio can be included in the Statement of Financial Position under either Trading Securities or Investment Securities.\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\n4. Other borrowings\n\nInclude:\n\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to controlled entities and associates;\n-   treasury related short-term borrowings from other banks;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less;\n-   short-term debt securities from controlled and associated entities;\n-   negotiable and transferable certificates of deposits; and\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months.\n\nExclude:\n\n-   deposits.\n\n  \n\n4.1 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 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 debt securities”.\n\n4.2 Other short-term debt securities\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than promissory notes/commercial paper (identified above). Include negotiable and transferable certificates of deposits.\n\nInclude 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 securities”.\n\n4.3 Long-term debt securities\n\nReport all borrowings by the reporting entity in the form of long-term debt securities. Include all debt securities issued with a residual term to maturity of greater than 12 months.\n\n4.4.1 Short-term loans from ADIs - Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from ADIs/banks.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nSettlement account balances due to other banks should be separately identified and reported as “Deposits and Placements due to financial corporations: Banks”.\n\n4.4.2 Short-term loans from ADIs - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from ADIs/banks.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nSettlement account balances due to other banks should be separately identified and reported as “Deposits and Placements due to financial corporations: Banks”.\n\n4.5.1 Short-term loans: Other - Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties other than banks and other ADIs.\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 “Deposits and Placements due to financial corporations”.\n\n4.5.2 Short-term loans: Other - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties other than banks and other ADIs.\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 “Deposits and Placements due to financial corporations”.\n\n4.6.1 Long-term loans – Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate long-term loans from all domestic counterparties.\n\nA loan is considered to be long-term if its residual term to maturity is greater than 12 months.\n\n4.6.2 Long-term loans - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate long-term loans from all domestic counterparties.\n\nA loan is considered to be long-term if its residual term to maturity is greater than 12 months.\n\n4.7 Total other borrowings\n\nSum the component parts listed under “Other Borrowings”.\n\n5. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112.\n\n5.3 Total income tax liability\n\nSum the income tax liability items determined in accordance with AASB 112 above.\n\n6. Other liabilities\n\n6.1 Interest accruals not elsewhere included\n\nInclude:\n\n-   interest accrued but not yet paid and not accounted for elsewhere.\n\nExclude:\n\n-   interest added to loan and deposit accounts; and\n-   interest accrued on securities included in their carrying value.\n\n6.2 Trade day vs settlement adjustments\n\nInclude:\n\n-   any timing adjustments made to liability total for recording securities held on a settlement-day rather than trade-day basis.\n\n6.3 Claims arising from repos, stock lending\n\nInclude:\n\nSecurities sold under agreements to repurchase, stock lending\n\nThese transactions are to be recorded in accordance with AASB 139. Where the transferee of the stock effectively receives a lenders 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. 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 RFC’s physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected.\n\n6.4 Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when unfavorable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing models.\n\n6.5 Other accounts payable\n\nInclude:\n\n-   tax payable;\n-   employee entitlements accrued;\n-   prepaid commissions, fees, premiums and other prepayments received;\n-   items in suspense - Report suspense or unreconciled/unidentified transactions/balances here; and\n-   payables not elsewhere included.\n\n6.6-6.7 Defined benefit liabilities\n\nInclude defined benefit liabilities 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.\n\n7. Total liabilities issued to residents\n\nSum all liabilities issued to residents.\n\nPart 3 - Total liabilities\n\nSum all liabilities issued to residents and non-residents.\n\nPart 4 - Memo items\n\n1.  Contingent liabilities arising from bill endorsements\n\nEndorsement of a bill of exchange creates a contingent liability by the endorser to pay out the funds conditional on the bearer/holder demanding payment.\n\nBills of exchange that have been endorsed and sold and are not in an RFC’s asset portfolio are included in this Memo item.\n\nBills of exchange that have been endorsed and held in an RFC’s asset portfolio are included in the Statement of Financial Position under either Trading Securities or Investment Securities.\n\nOnly endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n  \nExclude:\n\n-   bills of exchange accepted and then sold by the institution (these appear in acceptances); and\n-   bills of exchange neither accepted nor endorsed.\n\nSection C: Shareholders’ equity\n\nShareholders’ equity attributable to shareholders of the company.","sortOrder":14},{"sectionNumber":"Banks","sectionType":"division","heading":"Banks","content":"### Banks\n\nBanks refers to corporations, in relation to which an authority under subsection 9(3) is in force and which hold a consent under section 66 of the Banking Act 1959 (Cth) to use the word bank.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959 (Cth).\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).","sortOrder":15},{"sectionNumber":"Other ADIs","sectionType":"division","heading":"Other ADIs","content":"### Other ADIs\n\nOther authorised deposit-taking institutions (ADIs) refers to corporations, in relation to which an authority under subsection 9(3) is in force, but which do not hold a consent under section 66 under the Banking Act 1959 (Cth) to use the word bank.","sortOrder":16},{"sectionNumber":"RFCs","sectionType":"division","heading":"RFCs","content":"### RFCs\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 (Cth) that are not licensed to operate in Australia as banks, other authorised depository corporations, life or general insurance corporations, or superannuation funds.\n\nInclude:\n\n-   money market corporations (also referred to as \"merchant banks\") (D);\n-   pastoral finance companies (E);\n-   non-pastoral finance companies (G, F); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 (Cth) and their classification are available on request.\n\nExclude:\n\n-   intra group registered under the Financial Sector (Collection of Data) Act 2001, (Category I). Record as private trading corporations.","sortOrder":17},{"sectionNumber":"Life insurance","sectionType":"division","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 (Cth).\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 (Cth).","sortOrder":18},{"sectionNumber":"Pension funds","sectionType":"division","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":19},{"sectionNumber":"Other insurance corporations","sectionType":"division","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":20},{"sectionNumber":"Central borrowing authorities (CBAs)","sectionType":"division","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); and\n-   Northern Territory Treasury Corporation (NT TCorp).","sortOrder":21},{"sectionNumber":"Other financial institutions","sectionType":"part","heading":"Other financial institutions","content":"Reporting Form RRF 320.0\n\nStatement of Financial Position\n\nInstruction Guide\n\nGeneral directions and notes\n\nAll Registered Financial Corporations (RFCs) that have total assets equal to or greater than $50 million, after consolidating all RFCs of the same category in a group of related bodies corporate (e.g. two or more money market corporations in the same group) on a Domestic books basis are required to file this return monthly. Consolidated reporting is preferred, but arrangements may be negotiated for less consolidated reporting.\n\nReporting entity\n\nForm RRF 320.0 Statement of Financial Position (RRF 320.0) is to be completed by all RFCs on a Domestic books basis.\n\nThe Domestic books of the registered entity relates to the Australian books of the Australian entity and has the following scope:\n\n-   do not consolidate Australian and offshore controlled entities or associated entities that are not required to complete this form;\n-   exclude offshore branches of the Australian registered entity from this reporting unit;\n-   report the Australian consolidated entity’s operations/transactions that are booked inside Australia; and\n-   include transactions with non-residents recorded on Australian books. These are recorded separately in foreign assets and liabilities issued to non-residents.\n\nSecuritisation deconsolidation principle\n\nWhere an RFC 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;\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the RFC’s reported amounts in APRA’s regulatory reporting returns.\n\nWhere an RFC participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, such exposures are to be reported as on-balance sheet assets in APRA’s regulatory reporting returns.\n\nReporting period\n\nThe form is to be completed as at the last business day of the month. All RFCs should submit the completed form to APRA within 10 business days of the end of the relevant month.\n\nUnit of measurement\n\nAll RFCs are asked to complete the form in thousands of Australian dollars rounded to the nearest whole number (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;[\\[4\\]](#_ftn4)\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; and[\\[5\\]](#_ftn5)\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 139 Financial Instruments: Recognition and Measurement (AASB 139). However, those foreign currency derivatives that are not within the scope of AASB 139 (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.\n\nNetting\n\nInstitutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 139, AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Disclosure and Presentation (AASB 132).\n\nTerm to maturity\n\nAny references to term to maturity in this form refer to residual term to maturity.\n\nBasis of preparation\n\nUnless otherwise specifically stated, institutions are to comply with Australian accounting standards regarding the recognition and measurement of asset, liability and equity items.\n\n  \nSector 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 (CSOs)\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-   CSOs and non-profit institutions controlled and mainly financed by government include in general government.\n\n# Non-financial corporations\n\nPrivate non-financial corporations\n\nPrivate 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\nPrivate 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\nPublic 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 Telstra and Australia Post (record as trading enterprises owned by the Commonwealth Government);\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   the Reserve Bank of Australia (RBA) of Australia and Commonwealth government financial institutions such as the Australian Industry Development Corporation (AIDC) and the 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 provides 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### Banks\n\nBanks refers to corporations, in relation to which an authority under subsection 9(3) is in force and which hold a consent under section 66 of the Banking Act 1959 (Cth) to use the word bank.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959 (Cth).\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n### Other ADIs\n\nOther authorised deposit-taking institutions (ADIs) refers to corporations, in relation to which an authority under subsection 9(3) is in force, but which do not hold a consent under section 66 under the Banking Act 1959 (Cth) to use the word bank.\n\n### RFCs\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 (Cth) that are not licensed to operate in Australia as banks, other authorised depository corporations, life or general insurance corporations, or superannuation funds.\n\nInclude:\n\n-   money market corporations (also referred to as \"merchant banks\") (D);\n-   pastoral finance companies (E);\n-   non-pastoral finance companies (G, F); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 (Cth) and their classification are available on request.\n\nExclude:\n\n-   intra group 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 (Cth).\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 (Cth).\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); and\n-   Northern Territory Treasury Corporation (NT TCorp).\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\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); and\n-   property and trading trusts, include in private trading corporations.\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\n## Resident/non-resident classification\n\n-   An 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-   A 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  \nOther definitions\n\nPersonal refers to individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial refers to 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’, ‘associated entity’. These terms are defined in accordance with AASB 127 Consolidated and Separate Financial Statements (AASB 127), AASB 3 Business Combinations (AASB 3) and AASB 128 Investments in Associates (AASB 128).\n\n###   \nSpecific instructions\n\n### Section A: Assets\n\n# Part 1 - Foreign assets\n\nReport all claims against non-resident institutions, including claims on an overseas parent, subsidiaries, branches or associates. Assign these claims to the following categories:\n\n1.  Deposits\n\nInclude all deposits with non-residents. Report transferable deposits (those exchangeable on demand at par without restriction or penalty and are freely transferable by cheque) and other deposits (i.e. claims reflecting evidence of deposit for example, non-transferable savings deposits and time deposits).\n\n2. Loans\n\nInclude financial assets that are created through the lending of funds by a creditor (the Australian reporting entity) to a debtor (non-resident institution) through an arrangement in which the lender receives a non-tradable document or instrument, or no security evidencing a transaction.\n\n3. Debt securities\n\nInclude all debt securities held by the Australian reporting entity and issued by non-residents, which are usually traded (or tradable) in organised or other financial markets. Include those securities issued by non-resident enterprises and traded on the Australian market.\n\n4. Equity\n\nRefers to equity held by the Australian reporting entity in non-resident institutions.\n\n5. Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when favourable to the reporting entity. Fair values are obtained from quoted market prices, discounted cash flow models and options pricing models.\n\n6. Other\n\nInclude the following claims on non-residents: trade credit claims; overdue settlements (or amounts past due and unpaid); miscellaneous accounts receivable and any other claims not classified to the above categories.\n\n# Part 2 - Domestic 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-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either a Trading Security or Investment Security); and\n-   bills receivable and remittances in transit.\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\n1.1 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\n1.2 Deposits at call\n\n1.2.1 Banks\n\nInclude all deposits with Australian resident banks that are available on demand. Report 11am accounts and 24-hour money. Exclude exchange settlement accounts.\n\n1.2.2 Other ADIs\n\nInclude all deposits with Australian resident ADIs other than banks that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.2.3 RFCs\n\nInclude all deposits with entities subject to the Financial Sector (Collection of Data) Act 2001 and not licensed to operate as banks, other authorised depository institutions, life or general insurance corporations, or superannuation funds that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.2.4 Other financial institutions\n\nInclude all deposits with other financial institutions that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.3 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\n1.4 Due from clearing houses\n\nInclude net claims on recognised clearing houses such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFECH) in Australia.\n\n1.5 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with banks and non-bank financial institutions;\n-   amounts owing from banks and other financial institutions in relation to the payments system;\n-   items in the course of collection from banks and other financial institutions in relation to the payments system;\n-   securities sold not delivered/security settlements - record receivables for unsettled sales of securities. This item arises only if the reporting institution record securities on a settlement date basis as opposed to trade date basis; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposit. These items should be reported as short-term debt securities in either the Trading Securities or Investment Securities category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance, unless a legal right of set-off exists in accordance with AASB 139, AASB 132 and AASB 7.\n\n1.5.1 Due from RBA\n\nInclude settlement account balances due from the RBA and other central banks, as well as securities sold not delivered/security settlements.\n\nFunds held with the RBA or any foreign central bank should also be reported in this data item.\n\n1.5.2 Due from banks\n\nInclude settlement account balances due from banks, as well as securities sold not delivered/security settlements.\n\n1.5.3 Due from other ADIs\n\nInclude settlement account balances due from other ADIs, as well as securities sold not delivered/security settlements.\n\n1.5.4 Due from RFCs\n\nInclude settlement account balances due from entities subject to the Financial Sector (Collection of Data) Act 2001 and not licensed to operate as banks, other ADIs, life or general insurance corporations, or superannuation funds, as well as securities sold not delivered/security settlements.\n\n1.5.5 Due from other financial institutions\n\nInclude settlement account balances due from other financial institutions, as well as securities sold not delivered/security settlements.\n\n1.6 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above.\n\n1.6.1 Total cash and liquid assets of which denominated in foreign currency (AUD equivalent)\n\nOf the total amount reported for cash and liquid assets, identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount.\n\n2. Trading securities\n\nTrading securities are defined in accordance with AASB 139. Trading securities are recorded at net fair value, which is defined in accordance with AASB 139. Report short sold positions as a negative asset against the appropriate debt or equity security item.\n\n# 2.1 Debt securities\n\nInclude all debt securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130).\n\n# 2.2 Equity securities\n\nInclude all equity trading securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130.\n\n# 2.3 Total trading securities\n\nSum all “Trading securities” reporting items.\n\n# 2.3.2 Trading securities of which commercial paper and promissory notes issued by selected non-financial entities\n\nCommercial paper and promissory notes (one-name paper) issued by:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n# 2.3.3 Trading securities of which holdings of own bill acceptances and endorsements by selected non-financial entities\n\nReport the amount of bills of exchange that have been accepted, or accepted and endorsed, and continue to be held by this entity at market value by counterparty of drawer. Only endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs\n\nExclude:\n\n-   bills of exchange neither accepted nor endorsed.\n\n3. Investment securities\n\nInvestment securities are those securities, which are not Trading Securities. 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\nInclude:\n\n-   strategic investment in the equity securities of entities that are deemed to be \"controlled entities\", \"associated entity\" or \"joint ventures\" and are outside the consolidated reporting unit. These terms are defined in accordance with AASB 127, AASB 3, AASB 128 and AASB 131 Interests in Joint Ventures.\n\nInvestment securities are recorded at cost and adjusted for the amortisation of any premiums and discounts on purchase over the period of maturity.\n\n# 3.1 Debt securities\n\nInclude all debt securities consistent with the classification and measurement basis used for Investment Securities by institutions in accordance with AASB 130 and AASB 7.\n\n# 3.2 Equity securities\n\nInclude all equity securities consistent with the classification used for Investment Securities by institutions in accordance with AASB 130 and AASB 7.\n\n3.2.1 ADIs\n\nRecord the holding of equity securities issued by ADIs that are held as Investment Securities.\n\n  \n\n3.2.2 Insurance corporations\n\nRecord the holding of equity securities issued by insurance corporations that are held as Investment Securities.\n\n3.2.3 Other\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Investment Securities.\n\n# 3.3 Total investment securities\n\nSum all “investment securities” reporting items.\n\n3.3.2 Investment securities of which commercial paper and promissory notes issued by selected non-financial entities\n\nCommercial paper and promissory notes (one-name paper) issued by:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n3.3.3 Investment securities of which holdings of own bill acceptances and endorsements\n\nReport the amount of bills of exchange that have been accepted, or accepted and endorsed, and continue to be held by this entity at market value by counterparty of drawer. Only endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\nExclude:\n\n-   bills of exchange neither accepted nor endorsed.\n\n4. Acceptances of customers\n\n# 4.1 Total acceptances of customers - Net\n\nAcceptances comprise undertakings by a RFC to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the RFC’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 RFC’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in a RFC’s asset portfolio can be included in the Statement of Financial Position under either Trading Securities or Investment Securities.\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\n5. Loans and advances\n\nLoans and advances are investments of the RFC, 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 Trading Securities or Investment Securities.\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;\n-   subordinated loans; and\n-   loans to controlled entities, associates and joint ventures.\n\nLoans and advances should be brought to account at the gross value of the outstanding balance.\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. were 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\nNote: Specific provision and collective provision 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 collective provision can be disclosed in aggregate. The specific provision and collective provision is a prudential classification determined in accordance with prudential standards.\n\n5.1 Loans to households and persons\n\nThis comprises individuals, or groups of individuals, whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   family trusts, sole proprietors, partnerships and any other unincorporated enterprises owned by households. Record these as private unincorporated businesses.\n\n5.1.1.1 (1) Housing: Owner-occupied – Gross of specific provisions and collective provision\n\nInclude:\n\n-   the value of housing loans to Australian householders, 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 collective provisions.\n\n5.1.1.1 (2) Housing: Owner-occupied – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.1 (3) Housing: Owner-occupied – Collective provision\n\nReport the collective provision applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.1.1.1 (1) Housing: Owner-occupied – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for \"Housing: Owner-occupied\" identify the component that is revolving credit facilities secured by residential mortgage. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.2 (1) Housing: Investment – Gross of specific provisions and collective provision\n\nInclude:\n\n-   the value of investment housing loans to Australian householders, 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 investment housing.\n\nThis reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.2 (2) Housing: Investment – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.2 (3) Housing: Investment – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.2.1 (1) Housing: Investment – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for \"Housing: Investment\" identify the component that is revolving credit facilities secured by residential mortgage. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.3 (2) Total housing – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.3 (3) Total housing – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.3.1 (1) Total housing loans of which fixed interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Housing loans” identify the component that has a fixed interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.3.2 (1) Total housing loans of which variable interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Housing loans” identify the component that has a variable interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2 (1) Revolving credit – Gross of specific provisions and collective provision\n\nInclude the gross value of loans of a revolving credit nature to Australian householders, which were originally approved 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2 (2) Revolving credit – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2 (3) Revolving credit – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.2.1 (1) Revolving credit – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for ”Revolving credit”, identify the component that is revolving credit facilities secured by residential mortgage originally approved for a purpose other than housing. This reporting item should be reported gross of any specific provisions and collective provision.\n\n  \n\n5.1.2.2 (1) Revolving credit – Of which credit cards – Gross of specific provisions and collective provision\n\nInclude the gross value of credit card liabilities of Australian householders. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2.2 (2) Revolving credit – Of which credit cards – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2.2 (3) Revolving Credit – Of which credit cards – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.2.3 (1) Revolving credit – Of which margin lending – Gross of specific provisions and collective provision\n\nOf the total reported for “Revolving credit”, identify the component that is revolving credit facilities for the purpose of purchasing equities, where the underlying security is equities. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2.3 (2) Revolving Credit – Of which margin lending – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2.3 (3) Revolving Credit – Of which margin lending – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.3 (1) Leasing - Gross of specific provisions and collective provision\n\nInclude the gross value of lease financing to Australian householders. This reporting item should be reported net of unearned revenue and gross of specific provisions.\n\n5.1.3 (2) Leasing – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.3 (3) Leasing – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.4 (1) Other personal term loans – Gross of specific provisions and collective provision\n\nInclude the gross value of personal term loans to Australian householders for purposes other than housing and other than revolving credit, credit card and lease financing. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.4 (2) Other personal term loans – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.4 (3) Other personal term loans – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.4.1 (1) Other personal term loans – Of which fixed interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Other personal term loans” identify the component that has a fixed interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.4.2 (1) Other personal term loans – Of which variable interest rate – Gross of specific provisions and collective provision\n\nInclude the gross value of variable rate term loans to Australian householders for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nOf the total reported for “Other personal term loans” identify the component that has a variable interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.5 (1) Total loans to households and persons – Gross of specific provisions and collective provision\n\nSum the gross value of loans to Australian householders. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.5 (2) Total loans to households and persons – Specific provisions\n\nReport the specific provisions debts applied to this loan item.\n\n5.1.5 (3) Total loans to households and persons – Collective provision\n\nReport the collective provision for this reporting line.\n\n5.2 Commercial lending to residents\n\n5.2.1 (1) Loans to private trading corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian private trading corporations.\n\n5.2.1 (2) Loans to private trading corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.1 (3) Loans to private trading corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.1.1 (1) Loans to private trading corporations: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders, for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.1.2 (1) Loans to private trading corporations: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.1.3 (1) Loans to private trading corporations: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n5.2.1.4 (1) Loans to private trading corporations: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions.\n\n5.2.1.5 (1) Loans to private trading corporations: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.2 (1) Loans to public non-financial corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian public non-financial corporations.\n\n5.2.2 (2) Loans to public non-financial corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.2 (3) Loans to public non-financial corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.2.1 (1) Loans to public non-financial corporations: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders, for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.2.2 (1) Loans to public non-financial corporations: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.2.3 (1) Loans to public non-financial corporations: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n  \n\n5.2.2.4 (1) Loans to public non-financial corporations: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions and collective provision.\n\n5.2.2.5 (1) Loans to public non-financial corporations: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.3 (1) Loans to unincorporated businesses and community service organisations – Gross of specific provisions and collective provision\n\nInclude the total gross value of loans to Australian CSOs and unincorporated businesses.\n\n5.2.3 (2) Loans to unincorporated businesses and CSOs – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.2.3 (3) Loans to unincorporated businesses and CSOs– Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.3.1 (1) Loans to unincorporated businesses and CSOs: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.3.2 (1) Loans to unincorporated businesses and CSOs: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.3.3 (1) Loans to unincorporated businesses and CSOs: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n5.2.3.4 (1) Loans to unincorporated businesses and CSOs: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions and collective provision.\n\n5.2.3.5 (1) Loans to unincorporated businesses and CSOs: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.4 (1) Loans to Banks – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian banks.\n\n5.2.4 (2) Loans to Banks – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.4 (3) Loans to Banks – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.5 (1) Loans to other ADIs – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to other Australian ADIs.\n\n5.2.5 (2) Loans to other ADIs – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.5 (3) Loans to other ADIs – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.2.6 (1) Loans to RFCs – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to RFCs.\n\n5.2.6 (2) Loans to RFCs – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.6 (3) Loans to RFCs – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.7 (1) Loans to other financial corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to all other Australian financial corporations that are not banks or ADIs. This includes life insurance corporations, pension funds, other insurance corporations, central borrowing authorities and other financial institutions.\n\n5.2.7 (2) Loans to other financial corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.7 (3) Loans to other financial corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.8 (1) Loans to Government – Gross of specific provisions and collective provision\n\nInclude the total gross value of loans to Commonwealth general government and State, Territory and local general government. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.8 (2) Loans to Government – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.8 (3) Loans to Government – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.9 (1) Total commercial lending - Gross of specific provisions and collective provision\n\nSum the gross value of commercial lending. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.9 (2) Total commercial lending – Specific provisions\n\nReport the aggregate specific provisions applying to commercial lending.\n\n5.2.9 (3) Total commercial lending – Collective provision\n\nReport the aggregate collective provision for this reporting line.\n\n5.2.9.1 (1) Total commercial lending of which: Leasing\n\nReport the gross total of leases from commercial lending. Leasing includes all finance, operating and leveraged leases.\n\n5.3 (1) Total gross loans and advances – Gross of specific provisions and collective provision\n\nSum the gross value of loans and advances (to households and Commercial Lending).\n\n5.3 (2) Total gross loans and advances – Specific provisions\n\nRecord the specific provisions applying to the total loan portfolio.\n\n5.3 (3) Total gross loans and advances – Collective provision\n\nRecord the collective provision applying to the total loan portfolio.\n\n5.3.1 (1) Total gross loans and advances of which: Margin lending\n\nLending for the purpose of purchasing equities, where the underlying security is equities.\n\n5.3.2 (1) Total gross loans and advances of which: Loans and advances to rural producers\n\nRecord loans to rural producers. Use the following Australian and New Zealand Standard Industrial Classification (ANZSIC) categories:\n\n| ANZSIC | Types of Industry                    |\n| ------ | ------------------------------------ |\n| 011    | Horticulture and Fruit Growing       |\n| 012    | Grain, Sheep and Beef Cattle Farming |\n| 013    | Dairy Cattle Farming                 |\n| 014    | Poultry Farming                      |\n| 015    | Other Livestock Farming              |\n| 016    | Other Crop Growing                   |\n| 021    | Services to Agriculture              |\n\n5.3.3 (1) Total gross loans and advances of which: Loans held for sale\n\nLoans held for sale are loans (e.g. mortgages) acquired and held by an RFC with the intention of resale in the short-term (i.e. within 12 months of acquisition).\n\n5.4 Intra-group loans and advances\n\n5.4.1 Total (gross of provisions for impairment and collective provision)\n\nReport all intra-group loans and advances (which include loan categories as defined above) to related parties that are resident entities.\n\nInclude:\n\n-   loans to related parties that are resident entities.\n\nExclude:\n\n-   holdings of debt securities issued by related parties that are resident entities (report as Investment or Trading securities);\n-   other accounts receivable (e.g. fees and commissions receivable) from related parties that are resident entities; and\n-   account balances that qualify as deposits.\n\n5.4.2 Total (net of provisions for impairment and collective provision)\n\nRecord the net loans and advances to related parties\n\nNote: Specific provision and collective provision for Intragroup loans and advances are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and collective provision can be disclosed in aggregate.\n\n6. Intangible assets\n\nIntangible assets have been divided into “intangible assets with a finite life” and “Intangible assets with an infinite life (including goodwill)”\n\nClassification of assets as intangible must be in compliance with AASB 138 Intangible Assets. As a guide an ADI should adopt the disclosure used in its annual financial report.\n\n6.1 Intangible assets with a finite life\n\nInclude total intangible assets with a finite life.\n\n  \n\n6.2 Accumulated amortisation\n\nInclude the total amount of amortisation of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n6.3 Net intangible assets with a finite life\n\nSubtract the “accumulated amortisation” from the “intangible assets with a finite life”.\n\n6.4 Intangible assets with an infinite life (including goodwill)\n\nInclude total intangible assets with an infinite life.\n\n6.5 Impairment\n\nInclude the total amount of impairment of intangible assets (including goodwill impairment) over the period from the date of acquisition to the end of the reporting period.\n\n6.6 Net intangible assets with an infinite life\n\nSubtract the “impairment” from the “intangible assets with an infinite life”.\n\n7. Other domestic assets\n\n7.1 Financial assets\n\n7.1.1 Interest accruals not elsewhere included\n\nInclude:\n\n-   interest accrued but not yet received and not accounted for elsewhere.\n\nExclude:\n\n-   interest added to loan accounts; and\n-   interest accrued on securities included in their carrying value.\n\n7.1.2 Trade day vs settlement adjustments\n\nInclude any timing adjustments made to asset total for recording securities held on a settlement-day rather than trade-day basis.\n\n7.1.3 Claims arising from repos and stock lending/borrowing\n\nInclude securities purchased under agreements to resell, stock borrowing.\n\nTreatment is to be consistent with AASB 139. Where the transferee of the stock effectively receives a lenders 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. 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 institution's physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected.\n\n7.1.4 Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when favorable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing model.\n\n7.1.5 Other accounts receivable\n\nInclude:\n\n-   prepaid commissions, fees, premiums and other prepayments;\n-   items in suspense - Report suspense or unreconciled/unidentified transactions/balances here; and\n-   receivables not elsewhere included.\n\n7.1.6 Defined benefit asset\n\nInclude defined benefit asset consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n7.1.7 Tax asset\n\nThis is defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of current and deferred tax assets are to be made in accordance with AASB 112.\n\n7.2 Non-financial assets\n\nReport any other investments not included elsewhere. The reporting of non-financial assets should be in accordance with applicable Australian accounting standards.\n\n7.2.1 Operating lease arrangement receivables – Machinery and equipment\n\nReport any receivables from operating leases of terms of one year or more for tangible assets (e.g. motor vehicles and other plant and equipment). Exclude Leasing of land and buildings.\n\n7.2.2 Other non-financial assets\n\nReport any other non financial assets not reported elsewhere.\n\nInclude:\n\n-   plant, equipment, property, capitalised software;\n-   physical stocks of commodities other than gold bullion;\n-   valuables and artwork;\n-   property purchased/held available for sale;\n-   all property that has been acquired or is held available for sale. This may include land developments, land and buildings, Investment property and other property (e.g. motor vehicles); and\n-   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 servicing right.\n\n8. Total domestic assets\n\nSum all domestic assets.\n\nPart 3 - Total assets\n\nSum all foreign and domestic assets.\n\nPart 4 - Memo items\n\n1.  Outstanding principal balance of securitised assets\n\nReport and provide a break up of the outstanding principal balance of all loans and other assets that have been sold to or originated into a SPV by or on behalf of the RFC or by a third party to a SPC Sponsored by the RFC (e.g. Warehouse Trust). Do not include in these amounts any assets reported in “total assets” above.\n\nInclude loans to:\n\n-   households;\n-   CSOs/non-profit institutions serving households;\n-   non-financial corporations;\n-   life insurance corporations;\n-   pension funds;\n-   other insurance corporations; and\n-   other financial institutions (as defined in ‘Other Definitions’ above).\n\nExclude loans to:\n\n-   general government;\n-   RBA;\n-   banks;\n-   other ADIs;\n-   RFCs;\n-   central borrowing authorities; and\n-   also exclude any securitized intra-group loans.\n\nSection B: Liabilities\n\nPart 1 - Liabilities issued to non-residents\n\nReport all non-equity liabilities to non-residents, including liabilities to an overseas parent, subsidiaries, branches or associates. This includes:\n\n1.  Deposits\n\nInclude all deposit liabilities repayable to non-residents. This includes transferable deposits (those exchangeable on demand at par without restriction or penalty and are freely transferable by cheque) and other deposits, i.e. liabilities reflecting evidence of deposit, for example non-transferable savings deposits, time deposits.\n\n2. Loans\n\nInclude financial liabilities that are created through the lending of funds by a creditor (the non-resident investor) to a debtor (the Australian reporting entity) through an arrangement in which the lender receives a non-tradable document or instrument or no security evidencing a transaction.\n\n3. Debt securities\n\nInclude all debt securities issued by the Australian reporting entity to non-residents which are usually traded (or tradable) in organised or other financial markets.\n\n4. Derivative financial instruments\n\nInclude all trading and non trading derivative contracts in a net liability position consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when unfavourable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing models.\n\n5. Other\n\nInclude the following liabilities issued to non-residents: trade credit liabilities; overdue settlements (arrears, or amounts past due and unpaid), miscellaneous accounts payable and any other liabilities not classified to the above categories.\n\nPart 2 - Liabilities issued to residents\n\n1.  Deposits and placements due to\n\nDeposits\n\nThis refers to deposits repayable to other domestic institutions. All deposits are to be reported net of any set-offs. Use the classification schema information that was provided as a reference guide at the start of this document to appropriately classify the sector disclosure required.\n\nInclude:\n\n-   account balances from Australian banks and non-bank financial intermediaries such as merchant banks;\n-   deposits from Australian banks and non-bank financial institutions;\n-   $A equivalent of foreign currency deposits;\n-   deposits from controlled and associated entities; and\n-   purchased payment facilities such as smart cards and electronic cash.\n\nExclude:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to controlled entities and associates;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other banks;\n-   promissory notes; and\n-   commercial paper.\n\n  \nPlacements due to\n\nThis includes settlement account balances due to other domestic financial institutions. This 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\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with banks and non-bank financial institutions;\n-   amounts owing to banks and other financial institutions in relation to the payments system;\n-   items in the course of collection – due to banks and other financial institutions in relation to the payments system; and\n-   securities purchased not delivered/security settlements – record payables for unsettled purchases of securities only with financial institutions here. This item only arises if securities are recorded on a settlement date basis as opposed to a trade date basis.\n\n1.2.1 Placements due to banks\n\nInclude settlement account balances due to other Australian resident banks.\n\n1.2.2 Placements due to other ADIs and RFCs\n\nInclude settlement account balances due to other ADIs and RFCs.\n\n1.2.3 Placements due to RBA\n\nInclude settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n\n1.2.4 Placements due to other financial institutions\n\nInclude settlement account balances due to other financial institutions.\n\n1.6 Total deposit and placement liabilities\n\nSum the reporting items for amounts reported for deposit and placement liabilities.\n\n1.6.1 Total deposit and placement liabilities of which denominated in foreign currency (AUD equivalent)\n\nOf the total amount reported for “total deposit and placement liabilities” identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount.\n\n  \n\n2. Due to clearing houses\n\nInclude 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\n3. Acceptances\n\nAcceptances comprise undertakings by an RFC to pay bills of exchange drawn on customers. The RFC expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the RFC’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 RFC’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in a RFC’s asset portfolio can be included in the Statement of Financial Position under either Trading Securities or Investment Securities.\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\n4. Other borrowings\n\nInclude:\n\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to controlled entities and associates;\n-   treasury related short-term borrowings from other banks;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less;\n-   short-term debt securities from controlled and associated entities;\n-   negotiable and transferable certificates of deposits; and\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months.\n\nExclude:\n\n-   deposits.\n\n  \n\n4.1 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 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 debt securities”.\n\n4.2 Other short-term debt securities\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than promissory notes/commercial paper (identified above). Include negotiable and transferable certificates of deposits.\n\nInclude 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 securities”.\n\n4.3 Long-term debt securities\n\nReport all borrowings by the reporting entity in the form of long-term debt securities. Include all debt securities issued with a residual term to maturity of greater than 12 months.\n\n4.4.1 Short-term loans from ADIs - Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from ADIs/banks.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nSettlement account balances due to other banks should be separately identified and reported as “Deposits and Placements due to financial corporations: Banks”.\n\n4.4.2 Short-term loans from ADIs - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from ADIs/banks.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nSettlement account balances due to other banks should be separately identified and reported as “Deposits and Placements due to financial corporations: Banks”.\n\n4.5.1 Short-term loans: Other - Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties other than banks and other ADIs.\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 “Deposits and Placements due to financial corporations”.\n\n4.5.2 Short-term loans: Other - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties other than banks and other ADIs.\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 “Deposits and Placements due to financial corporations”.\n\n4.6.1 Long-term loans – Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate long-term loans from all domestic counterparties.\n\nA loan is considered to be long-term if its residual term to maturity is greater than 12 months.\n\n4.6.2 Long-term loans - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate long-term loans from all domestic counterparties.\n\nA loan is considered to be long-term if its residual term to maturity is greater than 12 months.\n\n4.7 Total other borrowings\n\nSum the component parts listed under “Other Borrowings”.\n\n5. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112.\n\n5.3 Total income tax liability\n\nSum the income tax liability items determined in accordance with AASB 112 above.\n\n6. Other liabilities\n\n6.1 Interest accruals not elsewhere included\n\nInclude:\n\n-   interest accrued but not yet paid and not accounted for elsewhere.\n\nExclude:\n\n-   interest added to loan and deposit accounts; and\n-   interest accrued on securities included in their carrying value.\n\n6.2 Trade day vs settlement adjustments\n\nInclude:\n\n-   any timing adjustments made to liability total for recording securities held on a settlement-day rather than trade-day basis.\n\n6.3 Claims arising from repos, stock lending\n\nInclude:\n\nSecurities sold under agreements to repurchase, stock lending\n\nThese transactions are to be recorded in accordance with AASB 139. Where the transferee of the stock effectively receives a lenders 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. 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 RFC’s physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected.\n\n6.4 Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when unfavorable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing models.\n\n6.5 Other accounts payable\n\nInclude:\n\n-   tax payable;\n-   employee entitlements accrued;\n-   prepaid commissions, fees, premiums and other prepayments received;\n-   items in suspense - Report suspense or unreconciled/unidentified transactions/balances here; and\n-   payables not elsewhere included.\n\n6.6-6.7 Defined benefit liabilities\n\nInclude defined benefit liabilities 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.\n\n7. Total liabilities issued to residents\n\nSum all liabilities issued to residents.\n\nPart 3 - Total liabilities\n\nSum all liabilities issued to residents and non-residents.\n\nPart 4 - Memo items\n\n1.  Contingent liabilities arising from bill endorsements\n\nEndorsement of a bill of exchange creates a contingent liability by the endorser to pay out the funds conditional on the bearer/holder demanding payment.\n\nBills of exchange that have been endorsed and sold and are not in an RFC’s asset portfolio are included in this Memo item.\n\nBills of exchange that have been endorsed and held in an RFC’s asset portfolio are included in the Statement of Financial Position under either Trading Securities or Investment Securities.\n\nOnly endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n  \nExclude:\n\n-   bills of exchange accepted and then sold by the institution (these appear in acceptances); and\n-   bills of exchange neither accepted nor endorsed.\n\nSection C: Shareholders’ equity\n\nShareholders’ equity attributable to shareholders of the company.","sortOrder":22},{"sectionNumber":"Financial auxiliaries","sectionType":"division","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.","sortOrder":23},{"sectionNumber":"Financial intermediaries","sectionType":"division","heading":"Financial intermediaries","content":"Reporting Form RRF 320.0\n\nStatement of Financial Position\n\nInstruction Guide\n\nGeneral directions and notes\n\nAll Registered Financial Corporations (RFCs) that have total assets equal to or greater than $50 million, after consolidating all RFCs of the same category in a group of related bodies corporate (e.g. two or more money market corporations in the same group) on a Domestic books basis are required to file this return monthly. Consolidated reporting is preferred, but arrangements may be negotiated for less consolidated reporting.\n\nReporting entity\n\nForm RRF 320.0 Statement of Financial Position (RRF 320.0) is to be completed by all RFCs on a Domestic books basis.\n\nThe Domestic books of the registered entity relates to the Australian books of the Australian entity and has the following scope:\n\n-   do not consolidate Australian and offshore controlled entities or associated entities that are not required to complete this form;\n-   exclude offshore branches of the Australian registered entity from this reporting unit;\n-   report the Australian consolidated entity’s operations/transactions that are booked inside Australia; and\n-   include transactions with non-residents recorded on Australian books. These are recorded separately in foreign assets and liabilities issued to non-residents.\n\nSecuritisation deconsolidation principle\n\nWhere an RFC 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;\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the RFC’s reported amounts in APRA’s regulatory reporting returns.\n\nWhere an RFC participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, such exposures are to be reported as on-balance sheet assets in APRA’s regulatory reporting returns.\n\nReporting period\n\nThe form is to be completed as at the last business day of the month. All RFCs should submit the completed form to APRA within 10 business days of the end of the relevant month.\n\nUnit of measurement\n\nAll RFCs are asked to complete the form in thousands of Australian dollars rounded to the nearest whole number (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;[\\[4\\]](#_ftn4)\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; and[\\[5\\]](#_ftn5)\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 139 Financial Instruments: Recognition and Measurement (AASB 139). However, those foreign currency derivatives that are not within the scope of AASB 139 (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.\n\nNetting\n\nInstitutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 139, AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Disclosure and Presentation (AASB 132).\n\nTerm to maturity\n\nAny references to term to maturity in this form refer to residual term to maturity.\n\nBasis of preparation\n\nUnless otherwise specifically stated, institutions are to comply with Australian accounting standards regarding the recognition and measurement of asset, liability and equity items.\n\n  \nSector 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 (CSOs)\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-   CSOs and non-profit institutions controlled and mainly financed by government include in general government.\n\n# Non-financial corporations\n\nPrivate non-financial corporations\n\nPrivate 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\nPrivate 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\nPublic 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 Telstra and Australia Post (record as trading enterprises owned by the Commonwealth Government);\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   the Reserve Bank of Australia (RBA) of Australia and Commonwealth government financial institutions such as the Australian Industry Development Corporation (AIDC) and the 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 provides 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### Banks\n\nBanks refers to corporations, in relation to which an authority under subsection 9(3) is in force and which hold a consent under section 66 of the Banking Act 1959 (Cth) to use the word bank.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959 (Cth).\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n### Other ADIs\n\nOther authorised deposit-taking institutions (ADIs) refers to corporations, in relation to which an authority under subsection 9(3) is in force, but which do not hold a consent under section 66 under the Banking Act 1959 (Cth) to use the word bank.\n\n### RFCs\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 (Cth) that are not licensed to operate in Australia as banks, other authorised depository corporations, life or general insurance corporations, or superannuation funds.\n\nInclude:\n\n-   money market corporations (also referred to as \"merchant banks\") (D);\n-   pastoral finance companies (E);\n-   non-pastoral finance companies (G, F); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 (Cth) and their classification are available on request.\n\nExclude:\n\n-   intra group 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 (Cth).\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 (Cth).\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); and\n-   Northern Territory Treasury Corporation (NT TCorp).\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\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); and\n-   property and trading trusts, include in private trading corporations.\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\n## Resident/non-resident classification\n\n-   An 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-   A 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  \nOther definitions\n\nPersonal refers to individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial refers to 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’, ‘associated entity’. These terms are defined in accordance with AASB 127 Consolidated and Separate Financial Statements (AASB 127), AASB 3 Business Combinations (AASB 3) and AASB 128 Investments in Associates (AASB 128).\n\n###   \nSpecific instructions\n\n### Section A: Assets\n\n# Part 1 - Foreign assets\n\nReport all claims against non-resident institutions, including claims on an overseas parent, subsidiaries, branches or associates. Assign these claims to the following categories:\n\n1.  Deposits\n\nInclude all deposits with non-residents. Report transferable deposits (those exchangeable on demand at par without restriction or penalty and are freely transferable by cheque) and other deposits (i.e. claims reflecting evidence of deposit for example, non-transferable savings deposits and time deposits).\n\n2. Loans\n\nInclude financial assets that are created through the lending of funds by a creditor (the Australian reporting entity) to a debtor (non-resident institution) through an arrangement in which the lender receives a non-tradable document or instrument, or no security evidencing a transaction.\n\n3. Debt securities\n\nInclude all debt securities held by the Australian reporting entity and issued by non-residents, which are usually traded (or tradable) in organised or other financial markets. Include those securities issued by non-resident enterprises and traded on the Australian market.\n\n4. Equity\n\nRefers to equity held by the Australian reporting entity in non-resident institutions.\n\n5. Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when favourable to the reporting entity. Fair values are obtained from quoted market prices, discounted cash flow models and options pricing models.\n\n6. Other\n\nInclude the following claims on non-residents: trade credit claims; overdue settlements (or amounts past due and unpaid); miscellaneous accounts receivable and any other claims not classified to the above categories.\n\n# Part 2 - Domestic 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-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either a Trading Security or Investment Security); and\n-   bills receivable and remittances in transit.\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\n1.1 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\n1.2 Deposits at call\n\n1.2.1 Banks\n\nInclude all deposits with Australian resident banks that are available on demand. Report 11am accounts and 24-hour money. Exclude exchange settlement accounts.\n\n1.2.2 Other ADIs\n\nInclude all deposits with Australian resident ADIs other than banks that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.2.3 RFCs\n\nInclude all deposits with entities subject to the Financial Sector (Collection of Data) Act 2001 and not licensed to operate as banks, other authorised depository institutions, life or general insurance corporations, or superannuation funds that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.2.4 Other financial institutions\n\nInclude all deposits with other financial institutions that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.3 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\n1.4 Due from clearing houses\n\nInclude net claims on recognised clearing houses such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFECH) in Australia.\n\n1.5 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with banks and non-bank financial institutions;\n-   amounts owing from banks and other financial institutions in relation to the payments system;\n-   items in the course of collection from banks and other financial institutions in relation to the payments system;\n-   securities sold not delivered/security settlements - record receivables for unsettled sales of securities. This item arises only if the reporting institution record securities on a settlement date basis as opposed to trade date basis; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposit. These items should be reported as short-term debt securities in either the Trading Securities or Investment Securities category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance, unless a legal right of set-off exists in accordance with AASB 139, AASB 132 and AASB 7.\n\n1.5.1 Due from RBA\n\nInclude settlement account balances due from the RBA and other central banks, as well as securities sold not delivered/security settlements.\n\nFunds held with the RBA or any foreign central bank should also be reported in this data item.\n\n1.5.2 Due from banks\n\nInclude settlement account balances due from banks, as well as securities sold not delivered/security settlements.\n\n1.5.3 Due from other ADIs\n\nInclude settlement account balances due from other ADIs, as well as securities sold not delivered/security settlements.\n\n1.5.4 Due from RFCs\n\nInclude settlement account balances due from entities subject to the Financial Sector (Collection of Data) Act 2001 and not licensed to operate as banks, other ADIs, life or general insurance corporations, or superannuation funds, as well as securities sold not delivered/security settlements.\n\n1.5.5 Due from other financial institutions\n\nInclude settlement account balances due from other financial institutions, as well as securities sold not delivered/security settlements.\n\n1.6 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above.\n\n1.6.1 Total cash and liquid assets of which denominated in foreign currency (AUD equivalent)\n\nOf the total amount reported for cash and liquid assets, identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount.\n\n2. Trading securities\n\nTrading securities are defined in accordance with AASB 139. Trading securities are recorded at net fair value, which is defined in accordance with AASB 139. Report short sold positions as a negative asset against the appropriate debt or equity security item.\n\n# 2.1 Debt securities\n\nInclude all debt securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130).\n\n# 2.2 Equity securities\n\nInclude all equity trading securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130.\n\n# 2.3 Total trading securities\n\nSum all “Trading securities” reporting items.\n\n# 2.3.2 Trading securities of which commercial paper and promissory notes issued by selected non-financial entities\n\nCommercial paper and promissory notes (one-name paper) issued by:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n# 2.3.3 Trading securities of which holdings of own bill acceptances and endorsements by selected non-financial entities\n\nReport the amount of bills of exchange that have been accepted, or accepted and endorsed, and continue to be held by this entity at market value by counterparty of drawer. Only endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs\n\nExclude:\n\n-   bills of exchange neither accepted nor endorsed.\n\n3. Investment securities\n\nInvestment securities are those securities, which are not Trading Securities. 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\nInclude:\n\n-   strategic investment in the equity securities of entities that are deemed to be \"controlled entities\", \"associated entity\" or \"joint ventures\" and are outside the consolidated reporting unit. These terms are defined in accordance with AASB 127, AASB 3, AASB 128 and AASB 131 Interests in Joint Ventures.\n\nInvestment securities are recorded at cost and adjusted for the amortisation of any premiums and discounts on purchase over the period of maturity.\n\n# 3.1 Debt securities\n\nInclude all debt securities consistent with the classification and measurement basis used for Investment Securities by institutions in accordance with AASB 130 and AASB 7.\n\n# 3.2 Equity securities\n\nInclude all equity securities consistent with the classification used for Investment Securities by institutions in accordance with AASB 130 and AASB 7.\n\n3.2.1 ADIs\n\nRecord the holding of equity securities issued by ADIs that are held as Investment Securities.\n\n  \n\n3.2.2 Insurance corporations\n\nRecord the holding of equity securities issued by insurance corporations that are held as Investment Securities.\n\n3.2.3 Other\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Investment Securities.\n\n# 3.3 Total investment securities\n\nSum all “investment securities” reporting items.\n\n3.3.2 Investment securities of which commercial paper and promissory notes issued by selected non-financial entities\n\nCommercial paper and promissory notes (one-name paper) issued by:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n3.3.3 Investment securities of which holdings of own bill acceptances and endorsements\n\nReport the amount of bills of exchange that have been accepted, or accepted and endorsed, and continue to be held by this entity at market value by counterparty of drawer. Only endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\nExclude:\n\n-   bills of exchange neither accepted nor endorsed.\n\n4. Acceptances of customers\n\n# 4.1 Total acceptances of customers - Net\n\nAcceptances comprise undertakings by a RFC to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the RFC’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 RFC’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in a RFC’s asset portfolio can be included in the Statement of Financial Position under either Trading Securities or Investment Securities.\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\n5. Loans and advances\n\nLoans and advances are investments of the RFC, 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 Trading Securities or Investment Securities.\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;\n-   subordinated loans; and\n-   loans to controlled entities, associates and joint ventures.\n\nLoans and advances should be brought to account at the gross value of the outstanding balance.\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. were 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\nNote: Specific provision and collective provision 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 collective provision can be disclosed in aggregate. The specific provision and collective provision is a prudential classification determined in accordance with prudential standards.\n\n5.1 Loans to households and persons\n\nThis comprises individuals, or groups of individuals, whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   family trusts, sole proprietors, partnerships and any other unincorporated enterprises owned by households. Record these as private unincorporated businesses.\n\n5.1.1.1 (1) Housing: Owner-occupied – Gross of specific provisions and collective provision\n\nInclude:\n\n-   the value of housing loans to Australian householders, 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 collective provisions.\n\n5.1.1.1 (2) Housing: Owner-occupied – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.1 (3) Housing: Owner-occupied – Collective provision\n\nReport the collective provision applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.1.1.1 (1) Housing: Owner-occupied – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for \"Housing: Owner-occupied\" identify the component that is revolving credit facilities secured by residential mortgage. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.2 (1) Housing: Investment – Gross of specific provisions and collective provision\n\nInclude:\n\n-   the value of investment housing loans to Australian householders, 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 investment housing.\n\nThis reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.2 (2) Housing: Investment – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.2 (3) Housing: Investment – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.2.1 (1) Housing: Investment – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for \"Housing: Investment\" identify the component that is revolving credit facilities secured by residential mortgage. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.3 (2) Total housing – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.3 (3) Total housing – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.3.1 (1) Total housing loans of which fixed interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Housing loans” identify the component that has a fixed interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.3.2 (1) Total housing loans of which variable interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Housing loans” identify the component that has a variable interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2 (1) Revolving credit – Gross of specific provisions and collective provision\n\nInclude the gross value of loans of a revolving credit nature to Australian householders, which were originally approved 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2 (2) Revolving credit – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2 (3) Revolving credit – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.2.1 (1) Revolving credit – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for ”Revolving credit”, identify the component that is revolving credit facilities secured by residential mortgage originally approved for a purpose other than housing. This reporting item should be reported gross of any specific provisions and collective provision.\n\n  \n\n5.1.2.2 (1) Revolving credit – Of which credit cards – Gross of specific provisions and collective provision\n\nInclude the gross value of credit card liabilities of Australian householders. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2.2 (2) Revolving credit – Of which credit cards – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2.2 (3) Revolving Credit – Of which credit cards – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.2.3 (1) Revolving credit – Of which margin lending – Gross of specific provisions and collective provision\n\nOf the total reported for “Revolving credit”, identify the component that is revolving credit facilities for the purpose of purchasing equities, where the underlying security is equities. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2.3 (2) Revolving Credit – Of which margin lending – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2.3 (3) Revolving Credit – Of which margin lending – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.3 (1) Leasing - Gross of specific provisions and collective provision\n\nInclude the gross value of lease financing to Australian householders. This reporting item should be reported net of unearned revenue and gross of specific provisions.\n\n5.1.3 (2) Leasing – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.3 (3) Leasing – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.4 (1) Other personal term loans – Gross of specific provisions and collective provision\n\nInclude the gross value of personal term loans to Australian householders for purposes other than housing and other than revolving credit, credit card and lease financing. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.4 (2) Other personal term loans – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.4 (3) Other personal term loans – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.4.1 (1) Other personal term loans – Of which fixed interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Other personal term loans” identify the component that has a fixed interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.4.2 (1) Other personal term loans – Of which variable interest rate – Gross of specific provisions and collective provision\n\nInclude the gross value of variable rate term loans to Australian householders for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nOf the total reported for “Other personal term loans” identify the component that has a variable interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.5 (1) Total loans to households and persons – Gross of specific provisions and collective provision\n\nSum the gross value of loans to Australian householders. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.5 (2) Total loans to households and persons – Specific provisions\n\nReport the specific provisions debts applied to this loan item.\n\n5.1.5 (3) Total loans to households and persons – Collective provision\n\nReport the collective provision for this reporting line.\n\n5.2 Commercial lending to residents\n\n5.2.1 (1) Loans to private trading corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian private trading corporations.\n\n5.2.1 (2) Loans to private trading corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.1 (3) Loans to private trading corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.1.1 (1) Loans to private trading corporations: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders, for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.1.2 (1) Loans to private trading corporations: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.1.3 (1) Loans to private trading corporations: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n5.2.1.4 (1) Loans to private trading corporations: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions.\n\n5.2.1.5 (1) Loans to private trading corporations: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.2 (1) Loans to public non-financial corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian public non-financial corporations.\n\n5.2.2 (2) Loans to public non-financial corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.2 (3) Loans to public non-financial corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.2.1 (1) Loans to public non-financial corporations: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders, for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.2.2 (1) Loans to public non-financial corporations: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.2.3 (1) Loans to public non-financial corporations: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n  \n\n5.2.2.4 (1) Loans to public non-financial corporations: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions and collective provision.\n\n5.2.2.5 (1) Loans to public non-financial corporations: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.3 (1) Loans to unincorporated businesses and community service organisations – Gross of specific provisions and collective provision\n\nInclude the total gross value of loans to Australian CSOs and unincorporated businesses.\n\n5.2.3 (2) Loans to unincorporated businesses and CSOs – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.2.3 (3) Loans to unincorporated businesses and CSOs– Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.3.1 (1) Loans to unincorporated businesses and CSOs: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.3.2 (1) Loans to unincorporated businesses and CSOs: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.3.3 (1) Loans to unincorporated businesses and CSOs: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n5.2.3.4 (1) Loans to unincorporated businesses and CSOs: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions and collective provision.\n\n5.2.3.5 (1) Loans to unincorporated businesses and CSOs: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.4 (1) Loans to Banks – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian banks.\n\n5.2.4 (2) Loans to Banks – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.4 (3) Loans to Banks – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.5 (1) Loans to other ADIs – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to other Australian ADIs.\n\n5.2.5 (2) Loans to other ADIs – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.5 (3) Loans to other ADIs – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.2.6 (1) Loans to RFCs – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to RFCs.\n\n5.2.6 (2) Loans to RFCs – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.6 (3) Loans to RFCs – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.7 (1) Loans to other financial corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to all other Australian financial corporations that are not banks or ADIs. This includes life insurance corporations, pension funds, other insurance corporations, central borrowing authorities and other financial institutions.\n\n5.2.7 (2) Loans to other financial corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.7 (3) Loans to other financial corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.8 (1) Loans to Government – Gross of specific provisions and collective provision\n\nInclude the total gross value of loans to Commonwealth general government and State, Territory and local general government. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.8 (2) Loans to Government – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.8 (3) Loans to Government – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.9 (1) Total commercial lending - Gross of specific provisions and collective provision\n\nSum the gross value of commercial lending. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.9 (2) Total commercial lending – Specific provisions\n\nReport the aggregate specific provisions applying to commercial lending.\n\n5.2.9 (3) Total commercial lending – Collective provision\n\nReport the aggregate collective provision for this reporting line.\n\n5.2.9.1 (1) Total commercial lending of which: Leasing\n\nReport the gross total of leases from commercial lending. Leasing includes all finance, operating and leveraged leases.\n\n5.3 (1) Total gross loans and advances – Gross of specific provisions and collective provision\n\nSum the gross value of loans and advances (to households and Commercial Lending).\n\n5.3 (2) Total gross loans and advances – Specific provisions\n\nRecord the specific provisions applying to the total loan portfolio.\n\n5.3 (3) Total gross loans and advances – Collective provision\n\nRecord the collective provision applying to the total loan portfolio.\n\n5.3.1 (1) Total gross loans and advances of which: Margin lending\n\nLending for the purpose of purchasing equities, where the underlying security is equities.\n\n5.3.2 (1) Total gross loans and advances of which: Loans and advances to rural producers\n\nRecord loans to rural producers. Use the following Australian and New Zealand Standard Industrial Classification (ANZSIC) categories:\n\n| ANZSIC | Types of Industry                    |\n| ------ | ------------------------------------ |\n| 011    | Horticulture and Fruit Growing       |\n| 012    | Grain, Sheep and Beef Cattle Farming |\n| 013    | Dairy Cattle Farming                 |\n| 014    | Poultry Farming                      |\n| 015    | Other Livestock Farming              |\n| 016    | Other Crop Growing                   |\n| 021    | Services to Agriculture              |\n\n5.3.3 (1) Total gross loans and advances of which: Loans held for sale\n\nLoans held for sale are loans (e.g. mortgages) acquired and held by an RFC with the intention of resale in the short-term (i.e. within 12 months of acquisition).\n\n5.4 Intra-group loans and advances\n\n5.4.1 Total (gross of provisions for impairment and collective provision)\n\nReport all intra-group loans and advances (which include loan categories as defined above) to related parties that are resident entities.\n\nInclude:\n\n-   loans to related parties that are resident entities.\n\nExclude:\n\n-   holdings of debt securities issued by related parties that are resident entities (report as Investment or Trading securities);\n-   other accounts receivable (e.g. fees and commissions receivable) from related parties that are resident entities; and\n-   account balances that qualify as deposits.\n\n5.4.2 Total (net of provisions for impairment and collective provision)\n\nRecord the net loans and advances to related parties\n\nNote: Specific provision and collective provision for Intragroup loans and advances are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and collective provision can be disclosed in aggregate.\n\n6. Intangible assets\n\nIntangible assets have been divided into “intangible assets with a finite life” and “Intangible assets with an infinite life (including goodwill)”\n\nClassification of assets as intangible must be in compliance with AASB 138 Intangible Assets. As a guide an ADI should adopt the disclosure used in its annual financial report.\n\n6.1 Intangible assets with a finite life\n\nInclude total intangible assets with a finite life.\n\n  \n\n6.2 Accumulated amortisation\n\nInclude the total amount of amortisation of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n6.3 Net intangible assets with a finite life\n\nSubtract the “accumulated amortisation” from the “intangible assets with a finite life”.\n\n6.4 Intangible assets with an infinite life (including goodwill)\n\nInclude total intangible assets with an infinite life.\n\n6.5 Impairment\n\nInclude the total amount of impairment of intangible assets (including goodwill impairment) over the period from the date of acquisition to the end of the reporting period.\n\n6.6 Net intangible assets with an infinite life\n\nSubtract the “impairment” from the “intangible assets with an infinite life”.\n\n7. Other domestic assets\n\n7.1 Financial assets\n\n7.1.1 Interest accruals not elsewhere included\n\nInclude:\n\n-   interest accrued but not yet received and not accounted for elsewhere.\n\nExclude:\n\n-   interest added to loan accounts; and\n-   interest accrued on securities included in their carrying value.\n\n7.1.2 Trade day vs settlement adjustments\n\nInclude any timing adjustments made to asset total for recording securities held on a settlement-day rather than trade-day basis.\n\n7.1.3 Claims arising from repos and stock lending/borrowing\n\nInclude securities purchased under agreements to resell, stock borrowing.\n\nTreatment is to be consistent with AASB 139. Where the transferee of the stock effectively receives a lenders 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. 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 institution's physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected.\n\n7.1.4 Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when favorable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing model.\n\n7.1.5 Other accounts receivable\n\nInclude:\n\n-   prepaid commissions, fees, premiums and other prepayments;\n-   items in suspense - Report suspense or unreconciled/unidentified transactions/balances here; and\n-   receivables not elsewhere included.\n\n7.1.6 Defined benefit asset\n\nInclude defined benefit asset consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n7.1.7 Tax asset\n\nThis is defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of current and deferred tax assets are to be made in accordance with AASB 112.\n\n7.2 Non-financial assets\n\nReport any other investments not included elsewhere. The reporting of non-financial assets should be in accordance with applicable Australian accounting standards.\n\n7.2.1 Operating lease arrangement receivables – Machinery and equipment\n\nReport any receivables from operating leases of terms of one year or more for tangible assets (e.g. motor vehicles and other plant and equipment). Exclude Leasing of land and buildings.\n\n7.2.2 Other non-financial assets\n\nReport any other non financial assets not reported elsewhere.\n\nInclude:\n\n-   plant, equipment, property, capitalised software;\n-   physical stocks of commodities other than gold bullion;\n-   valuables and artwork;\n-   property purchased/held available for sale;\n-   all property that has been acquired or is held available for sale. This may include land developments, land and buildings, Investment property and other property (e.g. motor vehicles); and\n-   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 servicing right.\n\n8. Total domestic assets\n\nSum all domestic assets.\n\nPart 3 - Total assets\n\nSum all foreign and domestic assets.\n\nPart 4 - Memo items\n\n1.  Outstanding principal balance of securitised assets\n\nReport and provide a break up of the outstanding principal balance of all loans and other assets that have been sold to or originated into a SPV by or on behalf of the RFC or by a third party to a SPC Sponsored by the RFC (e.g. Warehouse Trust). Do not include in these amounts any assets reported in “total assets” above.\n\nInclude loans to:\n\n-   households;\n-   CSOs/non-profit institutions serving households;\n-   non-financial corporations;\n-   life insurance corporations;\n-   pension funds;\n-   other insurance corporations; and\n-   other financial institutions (as defined in ‘Other Definitions’ above).\n\nExclude loans to:\n\n-   general government;\n-   RBA;\n-   banks;\n-   other ADIs;\n-   RFCs;\n-   central borrowing authorities; and\n-   also exclude any securitized intra-group loans.\n\nSection B: Liabilities\n\nPart 1 - Liabilities issued to non-residents\n\nReport all non-equity liabilities to non-residents, including liabilities to an overseas parent, subsidiaries, branches or associates. This includes:\n\n1.  Deposits\n\nInclude all deposit liabilities repayable to non-residents. This includes transferable deposits (those exchangeable on demand at par without restriction or penalty and are freely transferable by cheque) and other deposits, i.e. liabilities reflecting evidence of deposit, for example non-transferable savings deposits, time deposits.\n\n2. Loans\n\nInclude financial liabilities that are created through the lending of funds by a creditor (the non-resident investor) to a debtor (the Australian reporting entity) through an arrangement in which the lender receives a non-tradable document or instrument or no security evidencing a transaction.\n\n3. Debt securities\n\nInclude all debt securities issued by the Australian reporting entity to non-residents which are usually traded (or tradable) in organised or other financial markets.\n\n4. Derivative financial instruments\n\nInclude all trading and non trading derivative contracts in a net liability position consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when unfavourable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing models.\n\n5. Other\n\nInclude the following liabilities issued to non-residents: trade credit liabilities; overdue settlements (arrears, or amounts past due and unpaid), miscellaneous accounts payable and any other liabilities not classified to the above categories.\n\nPart 2 - Liabilities issued to residents\n\n1.  Deposits and placements due to\n\nDeposits\n\nThis refers to deposits repayable to other domestic institutions. All deposits are to be reported net of any set-offs. Use the classification schema information that was provided as a reference guide at the start of this document to appropriately classify the sector disclosure required.\n\nInclude:\n\n-   account balances from Australian banks and non-bank financial intermediaries such as merchant banks;\n-   deposits from Australian banks and non-bank financial institutions;\n-   $A equivalent of foreign currency deposits;\n-   deposits from controlled and associated entities; and\n-   purchased payment facilities such as smart cards and electronic cash.\n\nExclude:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to controlled entities and associates;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other banks;\n-   promissory notes; and\n-   commercial paper.\n\n  \nPlacements due to\n\nThis includes settlement account balances due to other domestic financial institutions. This 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\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with banks and non-bank financial institutions;\n-   amounts owing to banks and other financial institutions in relation to the payments system;\n-   items in the course of collection – due to banks and other financial institutions in relation to the payments system; and\n-   securities purchased not delivered/security settlements – record payables for unsettled purchases of securities only with financial institutions here. This item only arises if securities are recorded on a settlement date basis as opposed to a trade date basis.\n\n1.2.1 Placements due to banks\n\nInclude settlement account balances due to other Australian resident banks.\n\n1.2.2 Placements due to other ADIs and RFCs\n\nInclude settlement account balances due to other ADIs and RFCs.\n\n1.2.3 Placements due to RBA\n\nInclude settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n\n1.2.4 Placements due to other financial institutions\n\nInclude settlement account balances due to other financial institutions.\n\n1.6 Total deposit and placement liabilities\n\nSum the reporting items for amounts reported for deposit and placement liabilities.\n\n1.6.1 Total deposit and placement liabilities of which denominated in foreign currency (AUD equivalent)\n\nOf the total amount reported for “total deposit and placement liabilities” identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount.\n\n  \n\n2. Due to clearing houses\n\nInclude 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\n3. Acceptances\n\nAcceptances comprise undertakings by an RFC to pay bills of exchange drawn on customers. The RFC expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the RFC’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 RFC’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in a RFC’s asset portfolio can be included in the Statement of Financial Position under either Trading Securities or Investment Securities.\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\n4. Other borrowings\n\nInclude:\n\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to controlled entities and associates;\n-   treasury related short-term borrowings from other banks;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less;\n-   short-term debt securities from controlled and associated entities;\n-   negotiable and transferable certificates of deposits; and\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months.\n\nExclude:\n\n-   deposits.\n\n  \n\n4.1 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 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 debt securities”.\n\n4.2 Other short-term debt securities\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than promissory notes/commercial paper (identified above). Include negotiable and transferable certificates of deposits.\n\nInclude 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 securities”.\n\n4.3 Long-term debt securities\n\nReport all borrowings by the reporting entity in the form of long-term debt securities. Include all debt securities issued with a residual term to maturity of greater than 12 months.\n\n4.4.1 Short-term loans from ADIs - Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from ADIs/banks.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nSettlement account balances due to other banks should be separately identified and reported as “Deposits and Placements due to financial corporations: Banks”.\n\n4.4.2 Short-term loans from ADIs - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from ADIs/banks.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nSettlement account balances due to other banks should be separately identified and reported as “Deposits and Placements due to financial corporations: Banks”.\n\n4.5.1 Short-term loans: Other - Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties other than banks and other ADIs.\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 “Deposits and Placements due to financial corporations”.\n\n4.5.2 Short-term loans: Other - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties other than banks and other ADIs.\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 “Deposits and Placements due to financial corporations”.\n\n4.6.1 Long-term loans – Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate long-term loans from all domestic counterparties.\n\nA loan is considered to be long-term if its residual term to maturity is greater than 12 months.\n\n4.6.2 Long-term loans - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate long-term loans from all domestic counterparties.\n\nA loan is considered to be long-term if its residual term to maturity is greater than 12 months.\n\n4.7 Total other borrowings\n\nSum the component parts listed under “Other Borrowings”.\n\n5. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112.\n\n5.3 Total income tax liability\n\nSum the income tax liability items determined in accordance with AASB 112 above.\n\n6. Other liabilities\n\n6.1 Interest accruals not elsewhere included\n\nInclude:\n\n-   interest accrued but not yet paid and not accounted for elsewhere.\n\nExclude:\n\n-   interest added to loan and deposit accounts; and\n-   interest accrued on securities included in their carrying value.\n\n6.2 Trade day vs settlement adjustments\n\nInclude:\n\n-   any timing adjustments made to liability total for recording securities held on a settlement-day rather than trade-day basis.\n\n6.3 Claims arising from repos, stock lending\n\nInclude:\n\nSecurities sold under agreements to repurchase, stock lending\n\nThese transactions are to be recorded in accordance with AASB 139. Where the transferee of the stock effectively receives a lenders 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. 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 RFC’s physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected.\n\n6.4 Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when unfavorable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing models.\n\n6.5 Other accounts payable\n\nInclude:\n\n-   tax payable;\n-   employee entitlements accrued;\n-   prepaid commissions, fees, premiums and other prepayments received;\n-   items in suspense - Report suspense or unreconciled/unidentified transactions/balances here; and\n-   payables not elsewhere included.\n\n6.6-6.7 Defined benefit liabilities\n\nInclude defined benefit liabilities 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.\n\n7. Total liabilities issued to residents\n\nSum all liabilities issued to residents.\n\nPart 3 - Total liabilities\n\nSum all liabilities issued to residents and non-residents.\n\nPart 4 - Memo items\n\n1.  Contingent liabilities arising from bill endorsements\n\nEndorsement of a bill of exchange creates a contingent liability by the endorser to pay out the funds conditional on the bearer/holder demanding payment.\n\nBills of exchange that have been endorsed and sold and are not in an RFC’s asset portfolio are included in this Memo item.\n\nBills of exchange that have been endorsed and held in an RFC’s asset portfolio are included in the Statement of Financial Position under either Trading Securities or Investment Securities.\n\nOnly endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n  \nExclude:\n\n-   bills of exchange accepted and then sold by the institution (these appear in acceptances); and\n-   bills of exchange neither accepted nor endorsed.\n\nSection C: Shareholders’ equity\n\nShareholders’ equity attributable to shareholders of the company.","sortOrder":24},{"sectionNumber":"Securitisers","sectionType":"subdivision","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":25},{"sectionNumber":"Unit trusts","sectionType":"subdivision","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); and\n-   property and trading trusts, include in private trading corporations.","sortOrder":26},{"sectionNumber":"Other financial intermediaries","sectionType":"subdivision","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.","sortOrder":27},{"sectionNumber":"Resident/non-resident classification","sectionType":"part","heading":"Resident/non-resident classification","content":"## Resident/non-resident classification\n\n-   An 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-   A 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  \nOther definitions\n\nPersonal refers to individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial refers to 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.","sortOrder":28},{"sectionNumber":"‘Parent entity’, ‘controlled entity’, ‘a","sectionType":"division","heading":"‘Parent entity’, ‘controlled entity’, ‘associated entity’. These terms are defined in accordance with AASB 127 Consolidated and Separate Financial Statements (AASB 127), AASB 3 Business Combinations (AASB 3) and AASB 128 Investments in Associates (AASB 128).","content":"Reporting Form RRF 320.0\n\nStatement of Financial Position\n\nInstruction Guide\n\nGeneral directions and notes\n\nAll Registered Financial Corporations (RFCs) that have total assets equal to or greater than $50 million, after consolidating all RFCs of the same category in a group of related bodies corporate (e.g. two or more money market corporations in the same group) on a Domestic books basis are required to file this return monthly. Consolidated reporting is preferred, but arrangements may be negotiated for less consolidated reporting.\n\nReporting entity\n\nForm RRF 320.0 Statement of Financial Position (RRF 320.0) is to be completed by all RFCs on a Domestic books basis.\n\nThe Domestic books of the registered entity relates to the Australian books of the Australian entity and has the following scope:\n\n-   do not consolidate Australian and offshore controlled entities or associated entities that are not required to complete this form;\n-   exclude offshore branches of the Australian registered entity from this reporting unit;\n-   report the Australian consolidated entity’s operations/transactions that are booked inside Australia; and\n-   include transactions with non-residents recorded on Australian books. These are recorded separately in foreign assets and liabilities issued to non-residents.\n\nSecuritisation deconsolidation principle\n\nWhere an RFC 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;\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the RFC’s reported amounts in APRA’s regulatory reporting returns.\n\nWhere an RFC participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, such exposures are to be reported as on-balance sheet assets in APRA’s regulatory reporting returns.\n\nReporting period\n\nThe form is to be completed as at the last business day of the month. All RFCs should submit the completed form to APRA within 10 business days of the end of the relevant month.\n\nUnit of measurement\n\nAll RFCs are asked to complete the form in thousands of Australian dollars rounded to the nearest whole number (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;[\\[4\\]](#_ftn4)\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; and[\\[5\\]](#_ftn5)\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 139 Financial Instruments: Recognition and Measurement (AASB 139). However, those foreign currency derivatives that are not within the scope of AASB 139 (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.\n\nNetting\n\nInstitutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 139, AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Disclosure and Presentation (AASB 132).\n\nTerm to maturity\n\nAny references to term to maturity in this form refer to residual term to maturity.\n\nBasis of preparation\n\nUnless otherwise specifically stated, institutions are to comply with Australian accounting standards regarding the recognition and measurement of asset, liability and equity items.\n\n  \nSector 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 (CSOs)\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-   CSOs and non-profit institutions controlled and mainly financed by government include in general government.\n\n# Non-financial corporations\n\nPrivate non-financial corporations\n\nPrivate 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\nPrivate 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\nPublic 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 Telstra and Australia Post (record as trading enterprises owned by the Commonwealth Government);\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   the Reserve Bank of Australia (RBA) of Australia and Commonwealth government financial institutions such as the Australian Industry Development Corporation (AIDC) and the 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 provides 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### Banks\n\nBanks refers to corporations, in relation to which an authority under subsection 9(3) is in force and which hold a consent under section 66 of the Banking Act 1959 (Cth) to use the word bank.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959 (Cth).\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n### Other ADIs\n\nOther authorised deposit-taking institutions (ADIs) refers to corporations, in relation to which an authority under subsection 9(3) is in force, but which do not hold a consent under section 66 under the Banking Act 1959 (Cth) to use the word bank.\n\n### RFCs\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 (Cth) that are not licensed to operate in Australia as banks, other authorised depository corporations, life or general insurance corporations, or superannuation funds.\n\nInclude:\n\n-   money market corporations (also referred to as \"merchant banks\") (D);\n-   pastoral finance companies (E);\n-   non-pastoral finance companies (G, F); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 (Cth) and their classification are available on request.\n\nExclude:\n\n-   intra group 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 (Cth).\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 (Cth).\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); and\n-   Northern Territory Treasury Corporation (NT TCorp).\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\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); and\n-   property and trading trusts, include in private trading corporations.\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\n## Resident/non-resident classification\n\n-   An 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-   A 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  \nOther definitions\n\nPersonal refers to individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial refers to 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’, ‘associated entity’. These terms are defined in accordance with AASB 127 Consolidated and Separate Financial Statements (AASB 127), AASB 3 Business Combinations (AASB 3) and AASB 128 Investments in Associates (AASB 128).\n\n###   \nSpecific instructions\n\n### Section A: Assets\n\n# Part 1 - Foreign assets\n\nReport all claims against non-resident institutions, including claims on an overseas parent, subsidiaries, branches or associates. Assign these claims to the following categories:\n\n1.  Deposits\n\nInclude all deposits with non-residents. Report transferable deposits (those exchangeable on demand at par without restriction or penalty and are freely transferable by cheque) and other deposits (i.e. claims reflecting evidence of deposit for example, non-transferable savings deposits and time deposits).\n\n2. Loans\n\nInclude financial assets that are created through the lending of funds by a creditor (the Australian reporting entity) to a debtor (non-resident institution) through an arrangement in which the lender receives a non-tradable document or instrument, or no security evidencing a transaction.\n\n3. Debt securities\n\nInclude all debt securities held by the Australian reporting entity and issued by non-residents, which are usually traded (or tradable) in organised or other financial markets. Include those securities issued by non-resident enterprises and traded on the Australian market.\n\n4. Equity\n\nRefers to equity held by the Australian reporting entity in non-resident institutions.\n\n5. Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when favourable to the reporting entity. Fair values are obtained from quoted market prices, discounted cash flow models and options pricing models.\n\n6. Other\n\nInclude the following claims on non-residents: trade credit claims; overdue settlements (or amounts past due and unpaid); miscellaneous accounts receivable and any other claims not classified to the above categories.\n\n# Part 2 - Domestic 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-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either a Trading Security or Investment Security); and\n-   bills receivable and remittances in transit.\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\n1.1 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\n1.2 Deposits at call\n\n1.2.1 Banks\n\nInclude all deposits with Australian resident banks that are available on demand. Report 11am accounts and 24-hour money. Exclude exchange settlement accounts.\n\n1.2.2 Other ADIs\n\nInclude all deposits with Australian resident ADIs other than banks that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.2.3 RFCs\n\nInclude all deposits with entities subject to the Financial Sector (Collection of Data) Act 2001 and not licensed to operate as banks, other authorised depository institutions, life or general insurance corporations, or superannuation funds that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.2.4 Other financial institutions\n\nInclude all deposits with other financial institutions that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.3 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\n1.4 Due from clearing houses\n\nInclude net claims on recognised clearing houses such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFECH) in Australia.\n\n1.5 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with banks and non-bank financial institutions;\n-   amounts owing from banks and other financial institutions in relation to the payments system;\n-   items in the course of collection from banks and other financial institutions in relation to the payments system;\n-   securities sold not delivered/security settlements - record receivables for unsettled sales of securities. This item arises only if the reporting institution record securities on a settlement date basis as opposed to trade date basis; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposit. These items should be reported as short-term debt securities in either the Trading Securities or Investment Securities category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance, unless a legal right of set-off exists in accordance with AASB 139, AASB 132 and AASB 7.\n\n1.5.1 Due from RBA\n\nInclude settlement account balances due from the RBA and other central banks, as well as securities sold not delivered/security settlements.\n\nFunds held with the RBA or any foreign central bank should also be reported in this data item.\n\n1.5.2 Due from banks\n\nInclude settlement account balances due from banks, as well as securities sold not delivered/security settlements.\n\n1.5.3 Due from other ADIs\n\nInclude settlement account balances due from other ADIs, as well as securities sold not delivered/security settlements.\n\n1.5.4 Due from RFCs\n\nInclude settlement account balances due from entities subject to the Financial Sector (Collection of Data) Act 2001 and not licensed to operate as banks, other ADIs, life or general insurance corporations, or superannuation funds, as well as securities sold not delivered/security settlements.\n\n1.5.5 Due from other financial institutions\n\nInclude settlement account balances due from other financial institutions, as well as securities sold not delivered/security settlements.\n\n1.6 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above.\n\n1.6.1 Total cash and liquid assets of which denominated in foreign currency (AUD equivalent)\n\nOf the total amount reported for cash and liquid assets, identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount.\n\n2. Trading securities\n\nTrading securities are defined in accordance with AASB 139. Trading securities are recorded at net fair value, which is defined in accordance with AASB 139. Report short sold positions as a negative asset against the appropriate debt or equity security item.\n\n# 2.1 Debt securities\n\nInclude all debt securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130).\n\n# 2.2 Equity securities\n\nInclude all equity trading securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130.\n\n# 2.3 Total trading securities\n\nSum all “Trading securities” reporting items.\n\n# 2.3.2 Trading securities of which commercial paper and promissory notes issued by selected non-financial entities\n\nCommercial paper and promissory notes (one-name paper) issued by:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n# 2.3.3 Trading securities of which holdings of own bill acceptances and endorsements by selected non-financial entities\n\nReport the amount of bills of exchange that have been accepted, or accepted and endorsed, and continue to be held by this entity at market value by counterparty of drawer. Only endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs\n\nExclude:\n\n-   bills of exchange neither accepted nor endorsed.\n\n3. Investment securities\n\nInvestment securities are those securities, which are not Trading Securities. 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\nInclude:\n\n-   strategic investment in the equity securities of entities that are deemed to be \"controlled entities\", \"associated entity\" or \"joint ventures\" and are outside the consolidated reporting unit. These terms are defined in accordance with AASB 127, AASB 3, AASB 128 and AASB 131 Interests in Joint Ventures.\n\nInvestment securities are recorded at cost and adjusted for the amortisation of any premiums and discounts on purchase over the period of maturity.\n\n# 3.1 Debt securities\n\nInclude all debt securities consistent with the classification and measurement basis used for Investment Securities by institutions in accordance with AASB 130 and AASB 7.\n\n# 3.2 Equity securities\n\nInclude all equity securities consistent with the classification used for Investment Securities by institutions in accordance with AASB 130 and AASB 7.\n\n3.2.1 ADIs\n\nRecord the holding of equity securities issued by ADIs that are held as Investment Securities.\n\n  \n\n3.2.2 Insurance corporations\n\nRecord the holding of equity securities issued by insurance corporations that are held as Investment Securities.\n\n3.2.3 Other\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Investment Securities.\n\n# 3.3 Total investment securities\n\nSum all “investment securities” reporting items.\n\n3.3.2 Investment securities of which commercial paper and promissory notes issued by selected non-financial entities\n\nCommercial paper and promissory notes (one-name paper) issued by:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n3.3.3 Investment securities of which holdings of own bill acceptances and endorsements\n\nReport the amount of bills of exchange that have been accepted, or accepted and endorsed, and continue to be held by this entity at market value by counterparty of drawer. Only endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\nExclude:\n\n-   bills of exchange neither accepted nor endorsed.\n\n4. Acceptances of customers\n\n# 4.1 Total acceptances of customers - Net\n\nAcceptances comprise undertakings by a RFC to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the RFC’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 RFC’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in a RFC’s asset portfolio can be included in the Statement of Financial Position under either Trading Securities or Investment Securities.\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\n5. Loans and advances\n\nLoans and advances are investments of the RFC, 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 Trading Securities or Investment Securities.\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;\n-   subordinated loans; and\n-   loans to controlled entities, associates and joint ventures.\n\nLoans and advances should be brought to account at the gross value of the outstanding balance.\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. were 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\nNote: Specific provision and collective provision 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 collective provision can be disclosed in aggregate. The specific provision and collective provision is a prudential classification determined in accordance with prudential standards.\n\n5.1 Loans to households and persons\n\nThis comprises individuals, or groups of individuals, whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   family trusts, sole proprietors, partnerships and any other unincorporated enterprises owned by households. Record these as private unincorporated businesses.\n\n5.1.1.1 (1) Housing: Owner-occupied – Gross of specific provisions and collective provision\n\nInclude:\n\n-   the value of housing loans to Australian householders, 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 collective provisions.\n\n5.1.1.1 (2) Housing: Owner-occupied – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.1 (3) Housing: Owner-occupied – Collective provision\n\nReport the collective provision applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.1.1.1 (1) Housing: Owner-occupied – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for \"Housing: Owner-occupied\" identify the component that is revolving credit facilities secured by residential mortgage. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.2 (1) Housing: Investment – Gross of specific provisions and collective provision\n\nInclude:\n\n-   the value of investment housing loans to Australian householders, 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 investment housing.\n\nThis reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.2 (2) Housing: Investment – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.2 (3) Housing: Investment – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.2.1 (1) Housing: Investment – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for \"Housing: Investment\" identify the component that is revolving credit facilities secured by residential mortgage. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.3 (2) Total housing – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.3 (3) Total housing – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.3.1 (1) Total housing loans of which fixed interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Housing loans” identify the component that has a fixed interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.3.2 (1) Total housing loans of which variable interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Housing loans” identify the component that has a variable interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2 (1) Revolving credit – Gross of specific provisions and collective provision\n\nInclude the gross value of loans of a revolving credit nature to Australian householders, which were originally approved 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2 (2) Revolving credit – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2 (3) Revolving credit – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.2.1 (1) Revolving credit – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for ”Revolving credit”, identify the component that is revolving credit facilities secured by residential mortgage originally approved for a purpose other than housing. This reporting item should be reported gross of any specific provisions and collective provision.\n\n  \n\n5.1.2.2 (1) Revolving credit – Of which credit cards – Gross of specific provisions and collective provision\n\nInclude the gross value of credit card liabilities of Australian householders. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2.2 (2) Revolving credit – Of which credit cards – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2.2 (3) Revolving Credit – Of which credit cards – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.2.3 (1) Revolving credit – Of which margin lending – Gross of specific provisions and collective provision\n\nOf the total reported for “Revolving credit”, identify the component that is revolving credit facilities for the purpose of purchasing equities, where the underlying security is equities. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2.3 (2) Revolving Credit – Of which margin lending – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2.3 (3) Revolving Credit – Of which margin lending – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.3 (1) Leasing - Gross of specific provisions and collective provision\n\nInclude the gross value of lease financing to Australian householders. This reporting item should be reported net of unearned revenue and gross of specific provisions.\n\n5.1.3 (2) Leasing – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.3 (3) Leasing – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.4 (1) Other personal term loans – Gross of specific provisions and collective provision\n\nInclude the gross value of personal term loans to Australian householders for purposes other than housing and other than revolving credit, credit card and lease financing. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.4 (2) Other personal term loans – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.4 (3) Other personal term loans – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.4.1 (1) Other personal term loans – Of which fixed interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Other personal term loans” identify the component that has a fixed interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.4.2 (1) Other personal term loans – Of which variable interest rate – Gross of specific provisions and collective provision\n\nInclude the gross value of variable rate term loans to Australian householders for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nOf the total reported for “Other personal term loans” identify the component that has a variable interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.5 (1) Total loans to households and persons – Gross of specific provisions and collective provision\n\nSum the gross value of loans to Australian householders. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.5 (2) Total loans to households and persons – Specific provisions\n\nReport the specific provisions debts applied to this loan item.\n\n5.1.5 (3) Total loans to households and persons – Collective provision\n\nReport the collective provision for this reporting line.\n\n5.2 Commercial lending to residents\n\n5.2.1 (1) Loans to private trading corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian private trading corporations.\n\n5.2.1 (2) Loans to private trading corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.1 (3) Loans to private trading corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.1.1 (1) Loans to private trading corporations: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders, for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.1.2 (1) Loans to private trading corporations: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.1.3 (1) Loans to private trading corporations: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n5.2.1.4 (1) Loans to private trading corporations: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions.\n\n5.2.1.5 (1) Loans to private trading corporations: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.2 (1) Loans to public non-financial corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian public non-financial corporations.\n\n5.2.2 (2) Loans to public non-financial corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.2 (3) Loans to public non-financial corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.2.1 (1) Loans to public non-financial corporations: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders, for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.2.2 (1) Loans to public non-financial corporations: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.2.3 (1) Loans to public non-financial corporations: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n  \n\n5.2.2.4 (1) Loans to public non-financial corporations: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions and collective provision.\n\n5.2.2.5 (1) Loans to public non-financial corporations: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.3 (1) Loans to unincorporated businesses and community service organisations – Gross of specific provisions and collective provision\n\nInclude the total gross value of loans to Australian CSOs and unincorporated businesses.\n\n5.2.3 (2) Loans to unincorporated businesses and CSOs – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.2.3 (3) Loans to unincorporated businesses and CSOs– Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.3.1 (1) Loans to unincorporated businesses and CSOs: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.3.2 (1) Loans to unincorporated businesses and CSOs: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.3.3 (1) Loans to unincorporated businesses and CSOs: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n5.2.3.4 (1) Loans to unincorporated businesses and CSOs: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions and collective provision.\n\n5.2.3.5 (1) Loans to unincorporated businesses and CSOs: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.4 (1) Loans to Banks – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian banks.\n\n5.2.4 (2) Loans to Banks – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.4 (3) Loans to Banks – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.5 (1) Loans to other ADIs – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to other Australian ADIs.\n\n5.2.5 (2) Loans to other ADIs – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.5 (3) Loans to other ADIs – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.2.6 (1) Loans to RFCs – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to RFCs.\n\n5.2.6 (2) Loans to RFCs – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.6 (3) Loans to RFCs – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.7 (1) Loans to other financial corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to all other Australian financial corporations that are not banks or ADIs. This includes life insurance corporations, pension funds, other insurance corporations, central borrowing authorities and other financial institutions.\n\n5.2.7 (2) Loans to other financial corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.7 (3) Loans to other financial corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.8 (1) Loans to Government – Gross of specific provisions and collective provision\n\nInclude the total gross value of loans to Commonwealth general government and State, Territory and local general government. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.8 (2) Loans to Government – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.8 (3) Loans to Government – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.9 (1) Total commercial lending - Gross of specific provisions and collective provision\n\nSum the gross value of commercial lending. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.9 (2) Total commercial lending – Specific provisions\n\nReport the aggregate specific provisions applying to commercial lending.\n\n5.2.9 (3) Total commercial lending – Collective provision\n\nReport the aggregate collective provision for this reporting line.\n\n5.2.9.1 (1) Total commercial lending of which: Leasing\n\nReport the gross total of leases from commercial lending. Leasing includes all finance, operating and leveraged leases.\n\n5.3 (1) Total gross loans and advances – Gross of specific provisions and collective provision\n\nSum the gross value of loans and advances (to households and Commercial Lending).\n\n5.3 (2) Total gross loans and advances – Specific provisions\n\nRecord the specific provisions applying to the total loan portfolio.\n\n5.3 (3) Total gross loans and advances – Collective provision\n\nRecord the collective provision applying to the total loan portfolio.\n\n5.3.1 (1) Total gross loans and advances of which: Margin lending\n\nLending for the purpose of purchasing equities, where the underlying security is equities.\n\n5.3.2 (1) Total gross loans and advances of which: Loans and advances to rural producers\n\nRecord loans to rural producers. Use the following Australian and New Zealand Standard Industrial Classification (ANZSIC) categories:\n\n| ANZSIC | Types of Industry                    |\n| ------ | ------------------------------------ |\n| 011    | Horticulture and Fruit Growing       |\n| 012    | Grain, Sheep and Beef Cattle Farming |\n| 013    | Dairy Cattle Farming                 |\n| 014    | Poultry Farming                      |\n| 015    | Other Livestock Farming              |\n| 016    | Other Crop Growing                   |\n| 021    | Services to Agriculture              |\n\n5.3.3 (1) Total gross loans and advances of which: Loans held for sale\n\nLoans held for sale are loans (e.g. mortgages) acquired and held by an RFC with the intention of resale in the short-term (i.e. within 12 months of acquisition).\n\n5.4 Intra-group loans and advances\n\n5.4.1 Total (gross of provisions for impairment and collective provision)\n\nReport all intra-group loans and advances (which include loan categories as defined above) to related parties that are resident entities.\n\nInclude:\n\n-   loans to related parties that are resident entities.\n\nExclude:\n\n-   holdings of debt securities issued by related parties that are resident entities (report as Investment or Trading securities);\n-   other accounts receivable (e.g. fees and commissions receivable) from related parties that are resident entities; and\n-   account balances that qualify as deposits.\n\n5.4.2 Total (net of provisions for impairment and collective provision)\n\nRecord the net loans and advances to related parties\n\nNote: Specific provision and collective provision for Intragroup loans and advances are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and collective provision can be disclosed in aggregate.\n\n6. Intangible assets\n\nIntangible assets have been divided into “intangible assets with a finite life” and “Intangible assets with an infinite life (including goodwill)”\n\nClassification of assets as intangible must be in compliance with AASB 138 Intangible Assets. As a guide an ADI should adopt the disclosure used in its annual financial report.\n\n6.1 Intangible assets with a finite life\n\nInclude total intangible assets with a finite life.\n\n  \n\n6.2 Accumulated amortisation\n\nInclude the total amount of amortisation of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n6.3 Net intangible assets with a finite life\n\nSubtract the “accumulated amortisation” from the “intangible assets with a finite life”.\n\n6.4 Intangible assets with an infinite life (including goodwill)\n\nInclude total intangible assets with an infinite life.\n\n6.5 Impairment\n\nInclude the total amount of impairment of intangible assets (including goodwill impairment) over the period from the date of acquisition to the end of the reporting period.\n\n6.6 Net intangible assets with an infinite life\n\nSubtract the “impairment” from the “intangible assets with an infinite life”.\n\n7. Other domestic assets\n\n7.1 Financial assets\n\n7.1.1 Interest accruals not elsewhere included\n\nInclude:\n\n-   interest accrued but not yet received and not accounted for elsewhere.\n\nExclude:\n\n-   interest added to loan accounts; and\n-   interest accrued on securities included in their carrying value.\n\n7.1.2 Trade day vs settlement adjustments\n\nInclude any timing adjustments made to asset total for recording securities held on a settlement-day rather than trade-day basis.\n\n7.1.3 Claims arising from repos and stock lending/borrowing\n\nInclude securities purchased under agreements to resell, stock borrowing.\n\nTreatment is to be consistent with AASB 139. Where the transferee of the stock effectively receives a lenders 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. 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 institution's physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected.\n\n7.1.4 Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when favorable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing model.\n\n7.1.5 Other accounts receivable\n\nInclude:\n\n-   prepaid commissions, fees, premiums and other prepayments;\n-   items in suspense - Report suspense or unreconciled/unidentified transactions/balances here; and\n-   receivables not elsewhere included.\n\n7.1.6 Defined benefit asset\n\nInclude defined benefit asset consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n7.1.7 Tax asset\n\nThis is defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of current and deferred tax assets are to be made in accordance with AASB 112.\n\n7.2 Non-financial assets\n\nReport any other investments not included elsewhere. The reporting of non-financial assets should be in accordance with applicable Australian accounting standards.\n\n7.2.1 Operating lease arrangement receivables – Machinery and equipment\n\nReport any receivables from operating leases of terms of one year or more for tangible assets (e.g. motor vehicles and other plant and equipment). Exclude Leasing of land and buildings.\n\n7.2.2 Other non-financial assets\n\nReport any other non financial assets not reported elsewhere.\n\nInclude:\n\n-   plant, equipment, property, capitalised software;\n-   physical stocks of commodities other than gold bullion;\n-   valuables and artwork;\n-   property purchased/held available for sale;\n-   all property that has been acquired or is held available for sale. This may include land developments, land and buildings, Investment property and other property (e.g. motor vehicles); and\n-   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 servicing right.\n\n8. Total domestic assets\n\nSum all domestic assets.\n\nPart 3 - Total assets\n\nSum all foreign and domestic assets.\n\nPart 4 - Memo items\n\n1.  Outstanding principal balance of securitised assets\n\nReport and provide a break up of the outstanding principal balance of all loans and other assets that have been sold to or originated into a SPV by or on behalf of the RFC or by a third party to a SPC Sponsored by the RFC (e.g. Warehouse Trust). Do not include in these amounts any assets reported in “total assets” above.\n\nInclude loans to:\n\n-   households;\n-   CSOs/non-profit institutions serving households;\n-   non-financial corporations;\n-   life insurance corporations;\n-   pension funds;\n-   other insurance corporations; and\n-   other financial institutions (as defined in ‘Other Definitions’ above).\n\nExclude loans to:\n\n-   general government;\n-   RBA;\n-   banks;\n-   other ADIs;\n-   RFCs;\n-   central borrowing authorities; and\n-   also exclude any securitized intra-group loans.\n\nSection B: Liabilities\n\nPart 1 - Liabilities issued to non-residents\n\nReport all non-equity liabilities to non-residents, including liabilities to an overseas parent, subsidiaries, branches or associates. This includes:\n\n1.  Deposits\n\nInclude all deposit liabilities repayable to non-residents. This includes transferable deposits (those exchangeable on demand at par without restriction or penalty and are freely transferable by cheque) and other deposits, i.e. liabilities reflecting evidence of deposit, for example non-transferable savings deposits, time deposits.\n\n2. Loans\n\nInclude financial liabilities that are created through the lending of funds by a creditor (the non-resident investor) to a debtor (the Australian reporting entity) through an arrangement in which the lender receives a non-tradable document or instrument or no security evidencing a transaction.\n\n3. Debt securities\n\nInclude all debt securities issued by the Australian reporting entity to non-residents which are usually traded (or tradable) in organised or other financial markets.\n\n4. Derivative financial instruments\n\nInclude all trading and non trading derivative contracts in a net liability position consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when unfavourable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing models.\n\n5. Other\n\nInclude the following liabilities issued to non-residents: trade credit liabilities; overdue settlements (arrears, or amounts past due and unpaid), miscellaneous accounts payable and any other liabilities not classified to the above categories.\n\nPart 2 - Liabilities issued to residents\n\n1.  Deposits and placements due to\n\nDeposits\n\nThis refers to deposits repayable to other domestic institutions. All deposits are to be reported net of any set-offs. Use the classification schema information that was provided as a reference guide at the start of this document to appropriately classify the sector disclosure required.\n\nInclude:\n\n-   account balances from Australian banks and non-bank financial intermediaries such as merchant banks;\n-   deposits from Australian banks and non-bank financial institutions;\n-   $A equivalent of foreign currency deposits;\n-   deposits from controlled and associated entities; and\n-   purchased payment facilities such as smart cards and electronic cash.\n\nExclude:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to controlled entities and associates;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other banks;\n-   promissory notes; and\n-   commercial paper.\n\n  \nPlacements due to\n\nThis includes settlement account balances due to other domestic financial institutions. This 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\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with banks and non-bank financial institutions;\n-   amounts owing to banks and other financial institutions in relation to the payments system;\n-   items in the course of collection – due to banks and other financial institutions in relation to the payments system; and\n-   securities purchased not delivered/security settlements – record payables for unsettled purchases of securities only with financial institutions here. This item only arises if securities are recorded on a settlement date basis as opposed to a trade date basis.\n\n1.2.1 Placements due to banks\n\nInclude settlement account balances due to other Australian resident banks.\n\n1.2.2 Placements due to other ADIs and RFCs\n\nInclude settlement account balances due to other ADIs and RFCs.\n\n1.2.3 Placements due to RBA\n\nInclude settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n\n1.2.4 Placements due to other financial institutions\n\nInclude settlement account balances due to other financial institutions.\n\n1.6 Total deposit and placement liabilities\n\nSum the reporting items for amounts reported for deposit and placement liabilities.\n\n1.6.1 Total deposit and placement liabilities of which denominated in foreign currency (AUD equivalent)\n\nOf the total amount reported for “total deposit and placement liabilities” identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount.\n\n  \n\n2. Due to clearing houses\n\nInclude 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\n3. Acceptances\n\nAcceptances comprise undertakings by an RFC to pay bills of exchange drawn on customers. The RFC expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the RFC’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 RFC’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in a RFC’s asset portfolio can be included in the Statement of Financial Position under either Trading Securities or Investment Securities.\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\n4. Other borrowings\n\nInclude:\n\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to controlled entities and associates;\n-   treasury related short-term borrowings from other banks;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less;\n-   short-term debt securities from controlled and associated entities;\n-   negotiable and transferable certificates of deposits; and\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months.\n\nExclude:\n\n-   deposits.\n\n  \n\n4.1 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 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 debt securities”.\n\n4.2 Other short-term debt securities\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than promissory notes/commercial paper (identified above). Include negotiable and transferable certificates of deposits.\n\nInclude 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 securities”.\n\n4.3 Long-term debt securities\n\nReport all borrowings by the reporting entity in the form of long-term debt securities. Include all debt securities issued with a residual term to maturity of greater than 12 months.\n\n4.4.1 Short-term loans from ADIs - Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from ADIs/banks.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nSettlement account balances due to other banks should be separately identified and reported as “Deposits and Placements due to financial corporations: Banks”.\n\n4.4.2 Short-term loans from ADIs - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from ADIs/banks.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nSettlement account balances due to other banks should be separately identified and reported as “Deposits and Placements due to financial corporations: Banks”.\n\n4.5.1 Short-term loans: Other - Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties other than banks and other ADIs.\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 “Deposits and Placements due to financial corporations”.\n\n4.5.2 Short-term loans: Other - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties other than banks and other ADIs.\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 “Deposits and Placements due to financial corporations”.\n\n4.6.1 Long-term loans – Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate long-term loans from all domestic counterparties.\n\nA loan is considered to be long-term if its residual term to maturity is greater than 12 months.\n\n4.6.2 Long-term loans - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate long-term loans from all domestic counterparties.\n\nA loan is considered to be long-term if its residual term to maturity is greater than 12 months.\n\n4.7 Total other borrowings\n\nSum the component parts listed under “Other Borrowings”.\n\n5. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112.\n\n5.3 Total income tax liability\n\nSum the income tax liability items determined in accordance with AASB 112 above.\n\n6. Other liabilities\n\n6.1 Interest accruals not elsewhere included\n\nInclude:\n\n-   interest accrued but not yet paid and not accounted for elsewhere.\n\nExclude:\n\n-   interest added to loan and deposit accounts; and\n-   interest accrued on securities included in their carrying value.\n\n6.2 Trade day vs settlement adjustments\n\nInclude:\n\n-   any timing adjustments made to liability total for recording securities held on a settlement-day rather than trade-day basis.\n\n6.3 Claims arising from repos, stock lending\n\nInclude:\n\nSecurities sold under agreements to repurchase, stock lending\n\nThese transactions are to be recorded in accordance with AASB 139. Where the transferee of the stock effectively receives a lenders 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. 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 RFC’s physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected.\n\n6.4 Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when unfavorable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing models.\n\n6.5 Other accounts payable\n\nInclude:\n\n-   tax payable;\n-   employee entitlements accrued;\n-   prepaid commissions, fees, premiums and other prepayments received;\n-   items in suspense - Report suspense or unreconciled/unidentified transactions/balances here; and\n-   payables not elsewhere included.\n\n6.6-6.7 Defined benefit liabilities\n\nInclude defined benefit liabilities 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.\n\n7. Total liabilities issued to residents\n\nSum all liabilities issued to residents.\n\nPart 3 - Total liabilities\n\nSum all liabilities issued to residents and non-residents.\n\nPart 4 - Memo items\n\n1.  Contingent liabilities arising from bill endorsements\n\nEndorsement of a bill of exchange creates a contingent liability by the endorser to pay out the funds conditional on the bearer/holder demanding payment.\n\nBills of exchange that have been endorsed and sold and are not in an RFC’s asset portfolio are included in this Memo item.\n\nBills of exchange that have been endorsed and held in an RFC’s asset portfolio are included in the Statement of Financial Position under either Trading Securities or Investment Securities.\n\nOnly endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n  \nExclude:\n\n-   bills of exchange accepted and then sold by the institution (these appear in acceptances); and\n-   bills of exchange neither accepted nor endorsed.\n\nSection C: Shareholders’ equity\n\nShareholders’ equity attributable to shareholders of the company.","sortOrder":29},{"sectionNumber":"Specific instructions","sectionType":"division","heading":"Specific instructions","content":"Reporting Form RRF 320.0\n\nStatement of Financial Position\n\nInstruction Guide\n\nGeneral directions and notes\n\nAll Registered Financial Corporations (RFCs) that have total assets equal to or greater than $50 million, after consolidating all RFCs of the same category in a group of related bodies corporate (e.g. two or more money market corporations in the same group) on a Domestic books basis are required to file this return monthly. Consolidated reporting is preferred, but arrangements may be negotiated for less consolidated reporting.\n\nReporting entity\n\nForm RRF 320.0 Statement of Financial Position (RRF 320.0) is to be completed by all RFCs on a Domestic books basis.\n\nThe Domestic books of the registered entity relates to the Australian books of the Australian entity and has the following scope:\n\n-   do not consolidate Australian and offshore controlled entities or associated entities that are not required to complete this form;\n-   exclude offshore branches of the Australian registered entity from this reporting unit;\n-   report the Australian consolidated entity’s operations/transactions that are booked inside Australia; and\n-   include transactions with non-residents recorded on Australian books. These are recorded separately in foreign assets and liabilities issued to non-residents.\n\nSecuritisation deconsolidation principle\n\nWhere an RFC 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;\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the RFC’s reported amounts in APRA’s regulatory reporting returns.\n\nWhere an RFC participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, such exposures are to be reported as on-balance sheet assets in APRA’s regulatory reporting returns.\n\nReporting period\n\nThe form is to be completed as at the last business day of the month. All RFCs should submit the completed form to APRA within 10 business days of the end of the relevant month.\n\nUnit of measurement\n\nAll RFCs are asked to complete the form in thousands of Australian dollars rounded to the nearest whole number (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;[\\[4\\]](#_ftn4)\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; and[\\[5\\]](#_ftn5)\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 139 Financial Instruments: Recognition and Measurement (AASB 139). However, those foreign currency derivatives that are not within the scope of AASB 139 (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.\n\nNetting\n\nInstitutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 139, AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Disclosure and Presentation (AASB 132).\n\nTerm to maturity\n\nAny references to term to maturity in this form refer to residual term to maturity.\n\nBasis of preparation\n\nUnless otherwise specifically stated, institutions are to comply with Australian accounting standards regarding the recognition and measurement of asset, liability and equity items.\n\n  \nSector 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 (CSOs)\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-   CSOs and non-profit institutions controlled and mainly financed by government include in general government.\n\n# Non-financial corporations\n\nPrivate non-financial corporations\n\nPrivate 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\nPrivate 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\nPublic 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 Telstra and Australia Post (record as trading enterprises owned by the Commonwealth Government);\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   the Reserve Bank of Australia (RBA) of Australia and Commonwealth government financial institutions such as the Australian Industry Development Corporation (AIDC) and the 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 provides 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### Banks\n\nBanks refers to corporations, in relation to which an authority under subsection 9(3) is in force and which hold a consent under section 66 of the Banking Act 1959 (Cth) to use the word bank.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959 (Cth).\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n### Other ADIs\n\nOther authorised deposit-taking institutions (ADIs) refers to corporations, in relation to which an authority under subsection 9(3) is in force, but which do not hold a consent under section 66 under the Banking Act 1959 (Cth) to use the word bank.\n\n### RFCs\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 (Cth) that are not licensed to operate in Australia as banks, other authorised depository corporations, life or general insurance corporations, or superannuation funds.\n\nInclude:\n\n-   money market corporations (also referred to as \"merchant banks\") (D);\n-   pastoral finance companies (E);\n-   non-pastoral finance companies (G, F); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 (Cth) and their classification are available on request.\n\nExclude:\n\n-   intra group 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 (Cth).\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 (Cth).\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); and\n-   Northern Territory Treasury Corporation (NT TCorp).\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\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); and\n-   property and trading trusts, include in private trading corporations.\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\n## Resident/non-resident classification\n\n-   An 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-   A 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  \nOther definitions\n\nPersonal refers to individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial refers to 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’, ‘associated entity’. These terms are defined in accordance with AASB 127 Consolidated and Separate Financial Statements (AASB 127), AASB 3 Business Combinations (AASB 3) and AASB 128 Investments in Associates (AASB 128).\n\n###   \nSpecific instructions\n\n### Section A: Assets\n\n# Part 1 - Foreign assets\n\nReport all claims against non-resident institutions, including claims on an overseas parent, subsidiaries, branches or associates. Assign these claims to the following categories:\n\n1.  Deposits\n\nInclude all deposits with non-residents. Report transferable deposits (those exchangeable on demand at par without restriction or penalty and are freely transferable by cheque) and other deposits (i.e. claims reflecting evidence of deposit for example, non-transferable savings deposits and time deposits).\n\n2. Loans\n\nInclude financial assets that are created through the lending of funds by a creditor (the Australian reporting entity) to a debtor (non-resident institution) through an arrangement in which the lender receives a non-tradable document or instrument, or no security evidencing a transaction.\n\n3. Debt securities\n\nInclude all debt securities held by the Australian reporting entity and issued by non-residents, which are usually traded (or tradable) in organised or other financial markets. Include those securities issued by non-resident enterprises and traded on the Australian market.\n\n4. Equity\n\nRefers to equity held by the Australian reporting entity in non-resident institutions.\n\n5. Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when favourable to the reporting entity. Fair values are obtained from quoted market prices, discounted cash flow models and options pricing models.\n\n6. Other\n\nInclude the following claims on non-residents: trade credit claims; overdue settlements (or amounts past due and unpaid); miscellaneous accounts receivable and any other claims not classified to the above categories.\n\n# Part 2 - Domestic 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-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either a Trading Security or Investment Security); and\n-   bills receivable and remittances in transit.\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\n1.1 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\n1.2 Deposits at call\n\n1.2.1 Banks\n\nInclude all deposits with Australian resident banks that are available on demand. Report 11am accounts and 24-hour money. Exclude exchange settlement accounts.\n\n1.2.2 Other ADIs\n\nInclude all deposits with Australian resident ADIs other than banks that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.2.3 RFCs\n\nInclude all deposits with entities subject to the Financial Sector (Collection of Data) Act 2001 and not licensed to operate as banks, other authorised depository institutions, life or general insurance corporations, or superannuation funds that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.2.4 Other financial institutions\n\nInclude all deposits with other financial institutions that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.3 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\n1.4 Due from clearing houses\n\nInclude net claims on recognised clearing houses such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFECH) in Australia.\n\n1.5 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with banks and non-bank financial institutions;\n-   amounts owing from banks and other financial institutions in relation to the payments system;\n-   items in the course of collection from banks and other financial institutions in relation to the payments system;\n-   securities sold not delivered/security settlements - record receivables for unsettled sales of securities. This item arises only if the reporting institution record securities on a settlement date basis as opposed to trade date basis; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposit. These items should be reported as short-term debt securities in either the Trading Securities or Investment Securities category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance, unless a legal right of set-off exists in accordance with AASB 139, AASB 132 and AASB 7.\n\n1.5.1 Due from RBA\n\nInclude settlement account balances due from the RBA and other central banks, as well as securities sold not delivered/security settlements.\n\nFunds held with the RBA or any foreign central bank should also be reported in this data item.\n\n1.5.2 Due from banks\n\nInclude settlement account balances due from banks, as well as securities sold not delivered/security settlements.\n\n1.5.3 Due from other ADIs\n\nInclude settlement account balances due from other ADIs, as well as securities sold not delivered/security settlements.\n\n1.5.4 Due from RFCs\n\nInclude settlement account balances due from entities subject to the Financial Sector (Collection of Data) Act 2001 and not licensed to operate as banks, other ADIs, life or general insurance corporations, or superannuation funds, as well as securities sold not delivered/security settlements.\n\n1.5.5 Due from other financial institutions\n\nInclude settlement account balances due from other financial institutions, as well as securities sold not delivered/security settlements.\n\n1.6 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above.\n\n1.6.1 Total cash and liquid assets of which denominated in foreign currency (AUD equivalent)\n\nOf the total amount reported for cash and liquid assets, identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount.\n\n2. Trading securities\n\nTrading securities are defined in accordance with AASB 139. Trading securities are recorded at net fair value, which is defined in accordance with AASB 139. Report short sold positions as a negative asset against the appropriate debt or equity security item.\n\n# 2.1 Debt securities\n\nInclude all debt securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130).\n\n# 2.2 Equity securities\n\nInclude all equity trading securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130.\n\n# 2.3 Total trading securities\n\nSum all “Trading securities” reporting items.\n\n# 2.3.2 Trading securities of which commercial paper and promissory notes issued by selected non-financial entities\n\nCommercial paper and promissory notes (one-name paper) issued by:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n# 2.3.3 Trading securities of which holdings of own bill acceptances and endorsements by selected non-financial entities\n\nReport the amount of bills of exchange that have been accepted, or accepted and endorsed, and continue to be held by this entity at market value by counterparty of drawer. Only endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs\n\nExclude:\n\n-   bills of exchange neither accepted nor endorsed.\n\n3. Investment securities\n\nInvestment securities are those securities, which are not Trading Securities. 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\nInclude:\n\n-   strategic investment in the equity securities of entities that are deemed to be \"controlled entities\", \"associated entity\" or \"joint ventures\" and are outside the consolidated reporting unit. These terms are defined in accordance with AASB 127, AASB 3, AASB 128 and AASB 131 Interests in Joint Ventures.\n\nInvestment securities are recorded at cost and adjusted for the amortisation of any premiums and discounts on purchase over the period of maturity.\n\n# 3.1 Debt securities\n\nInclude all debt securities consistent with the classification and measurement basis used for Investment Securities by institutions in accordance with AASB 130 and AASB 7.\n\n# 3.2 Equity securities\n\nInclude all equity securities consistent with the classification used for Investment Securities by institutions in accordance with AASB 130 and AASB 7.\n\n3.2.1 ADIs\n\nRecord the holding of equity securities issued by ADIs that are held as Investment Securities.\n\n  \n\n3.2.2 Insurance corporations\n\nRecord the holding of equity securities issued by insurance corporations that are held as Investment Securities.\n\n3.2.3 Other\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Investment Securities.\n\n# 3.3 Total investment securities\n\nSum all “investment securities” reporting items.\n\n3.3.2 Investment securities of which commercial paper and promissory notes issued by selected non-financial entities\n\nCommercial paper and promissory notes (one-name paper) issued by:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n3.3.3 Investment securities of which holdings of own bill acceptances and endorsements\n\nReport the amount of bills of exchange that have been accepted, or accepted and endorsed, and continue to be held by this entity at market value by counterparty of drawer. Only endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\nExclude:\n\n-   bills of exchange neither accepted nor endorsed.\n\n4. Acceptances of customers\n\n# 4.1 Total acceptances of customers - Net\n\nAcceptances comprise undertakings by a RFC to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the RFC’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 RFC’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in a RFC’s asset portfolio can be included in the Statement of Financial Position under either Trading Securities or Investment Securities.\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\n5. Loans and advances\n\nLoans and advances are investments of the RFC, 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 Trading Securities or Investment Securities.\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;\n-   subordinated loans; and\n-   loans to controlled entities, associates and joint ventures.\n\nLoans and advances should be brought to account at the gross value of the outstanding balance.\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. were 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\nNote: Specific provision and collective provision 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 collective provision can be disclosed in aggregate. The specific provision and collective provision is a prudential classification determined in accordance with prudential standards.\n\n5.1 Loans to households and persons\n\nThis comprises individuals, or groups of individuals, whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   family trusts, sole proprietors, partnerships and any other unincorporated enterprises owned by households. Record these as private unincorporated businesses.\n\n5.1.1.1 (1) Housing: Owner-occupied – Gross of specific provisions and collective provision\n\nInclude:\n\n-   the value of housing loans to Australian householders, 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 collective provisions.\n\n5.1.1.1 (2) Housing: Owner-occupied – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.1 (3) Housing: Owner-occupied – Collective provision\n\nReport the collective provision applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.1.1.1 (1) Housing: Owner-occupied – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for \"Housing: Owner-occupied\" identify the component that is revolving credit facilities secured by residential mortgage. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.2 (1) Housing: Investment – Gross of specific provisions and collective provision\n\nInclude:\n\n-   the value of investment housing loans to Australian householders, 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 investment housing.\n\nThis reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.2 (2) Housing: Investment – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.2 (3) Housing: Investment – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.2.1 (1) Housing: Investment – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for \"Housing: Investment\" identify the component that is revolving credit facilities secured by residential mortgage. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.3 (2) Total housing – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.3 (3) Total housing – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.3.1 (1) Total housing loans of which fixed interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Housing loans” identify the component that has a fixed interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.3.2 (1) Total housing loans of which variable interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Housing loans” identify the component that has a variable interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2 (1) Revolving credit – Gross of specific provisions and collective provision\n\nInclude the gross value of loans of a revolving credit nature to Australian householders, which were originally approved 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2 (2) Revolving credit – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2 (3) Revolving credit – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.2.1 (1) Revolving credit – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for ”Revolving credit”, identify the component that is revolving credit facilities secured by residential mortgage originally approved for a purpose other than housing. This reporting item should be reported gross of any specific provisions and collective provision.\n\n  \n\n5.1.2.2 (1) Revolving credit – Of which credit cards – Gross of specific provisions and collective provision\n\nInclude the gross value of credit card liabilities of Australian householders. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2.2 (2) Revolving credit – Of which credit cards – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2.2 (3) Revolving Credit – Of which credit cards – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.2.3 (1) Revolving credit – Of which margin lending – Gross of specific provisions and collective provision\n\nOf the total reported for “Revolving credit”, identify the component that is revolving credit facilities for the purpose of purchasing equities, where the underlying security is equities. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2.3 (2) Revolving Credit – Of which margin lending – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2.3 (3) Revolving Credit – Of which margin lending – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.3 (1) Leasing - Gross of specific provisions and collective provision\n\nInclude the gross value of lease financing to Australian householders. This reporting item should be reported net of unearned revenue and gross of specific provisions.\n\n5.1.3 (2) Leasing – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.3 (3) Leasing – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.4 (1) Other personal term loans – Gross of specific provisions and collective provision\n\nInclude the gross value of personal term loans to Australian householders for purposes other than housing and other than revolving credit, credit card and lease financing. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.4 (2) Other personal term loans – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.4 (3) Other personal term loans – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.4.1 (1) Other personal term loans – Of which fixed interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Other personal term loans” identify the component that has a fixed interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.4.2 (1) Other personal term loans – Of which variable interest rate – Gross of specific provisions and collective provision\n\nInclude the gross value of variable rate term loans to Australian householders for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nOf the total reported for “Other personal term loans” identify the component that has a variable interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.5 (1) Total loans to households and persons – Gross of specific provisions and collective provision\n\nSum the gross value of loans to Australian householders. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.5 (2) Total loans to households and persons – Specific provisions\n\nReport the specific provisions debts applied to this loan item.\n\n5.1.5 (3) Total loans to households and persons – Collective provision\n\nReport the collective provision for this reporting line.\n\n5.2 Commercial lending to residents\n\n5.2.1 (1) Loans to private trading corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian private trading corporations.\n\n5.2.1 (2) Loans to private trading corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.1 (3) Loans to private trading corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.1.1 (1) Loans to private trading corporations: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders, for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.1.2 (1) Loans to private trading corporations: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.1.3 (1) Loans to private trading corporations: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n5.2.1.4 (1) Loans to private trading corporations: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions.\n\n5.2.1.5 (1) Loans to private trading corporations: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.2 (1) Loans to public non-financial corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian public non-financial corporations.\n\n5.2.2 (2) Loans to public non-financial corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.2 (3) Loans to public non-financial corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.2.1 (1) Loans to public non-financial corporations: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders, for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.2.2 (1) Loans to public non-financial corporations: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.2.3 (1) Loans to public non-financial corporations: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n  \n\n5.2.2.4 (1) Loans to public non-financial corporations: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions and collective provision.\n\n5.2.2.5 (1) Loans to public non-financial corporations: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.3 (1) Loans to unincorporated businesses and community service organisations – Gross of specific provisions and collective provision\n\nInclude the total gross value of loans to Australian CSOs and unincorporated businesses.\n\n5.2.3 (2) Loans to unincorporated businesses and CSOs – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.2.3 (3) Loans to unincorporated businesses and CSOs– Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.3.1 (1) Loans to unincorporated businesses and CSOs: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.3.2 (1) Loans to unincorporated businesses and CSOs: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.3.3 (1) Loans to unincorporated businesses and CSOs: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n5.2.3.4 (1) Loans to unincorporated businesses and CSOs: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions and collective provision.\n\n5.2.3.5 (1) Loans to unincorporated businesses and CSOs: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.4 (1) Loans to Banks – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian banks.\n\n5.2.4 (2) Loans to Banks – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.4 (3) Loans to Banks – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.5 (1) Loans to other ADIs – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to other Australian ADIs.\n\n5.2.5 (2) Loans to other ADIs – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.5 (3) Loans to other ADIs – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.2.6 (1) Loans to RFCs – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to RFCs.\n\n5.2.6 (2) Loans to RFCs – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.6 (3) Loans to RFCs – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.7 (1) Loans to other financial corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to all other Australian financial corporations that are not banks or ADIs. This includes life insurance corporations, pension funds, other insurance corporations, central borrowing authorities and other financial institutions.\n\n5.2.7 (2) Loans to other financial corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.7 (3) Loans to other financial corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.8 (1) Loans to Government – Gross of specific provisions and collective provision\n\nInclude the total gross value of loans to Commonwealth general government and State, Territory and local general government. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.8 (2) Loans to Government – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.8 (3) Loans to Government – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.9 (1) Total commercial lending - Gross of specific provisions and collective provision\n\nSum the gross value of commercial lending. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.9 (2) Total commercial lending – Specific provisions\n\nReport the aggregate specific provisions applying to commercial lending.\n\n5.2.9 (3) Total commercial lending – Collective provision\n\nReport the aggregate collective provision for this reporting line.\n\n5.2.9.1 (1) Total commercial lending of which: Leasing\n\nReport the gross total of leases from commercial lending. Leasing includes all finance, operating and leveraged leases.\n\n5.3 (1) Total gross loans and advances – Gross of specific provisions and collective provision\n\nSum the gross value of loans and advances (to households and Commercial Lending).\n\n5.3 (2) Total gross loans and advances – Specific provisions\n\nRecord the specific provisions applying to the total loan portfolio.\n\n5.3 (3) Total gross loans and advances – Collective provision\n\nRecord the collective provision applying to the total loan portfolio.\n\n5.3.1 (1) Total gross loans and advances of which: Margin lending\n\nLending for the purpose of purchasing equities, where the underlying security is equities.\n\n5.3.2 (1) Total gross loans and advances of which: Loans and advances to rural producers\n\nRecord loans to rural producers. Use the following Australian and New Zealand Standard Industrial Classification (ANZSIC) categories:\n\n| ANZSIC | Types of Industry                    |\n| ------ | ------------------------------------ |\n| 011    | Horticulture and Fruit Growing       |\n| 012    | Grain, Sheep and Beef Cattle Farming |\n| 013    | Dairy Cattle Farming                 |\n| 014    | Poultry Farming                      |\n| 015    | Other Livestock Farming              |\n| 016    | Other Crop Growing                   |\n| 021    | Services to Agriculture              |\n\n5.3.3 (1) Total gross loans and advances of which: Loans held for sale\n\nLoans held for sale are loans (e.g. mortgages) acquired and held by an RFC with the intention of resale in the short-term (i.e. within 12 months of acquisition).\n\n5.4 Intra-group loans and advances\n\n5.4.1 Total (gross of provisions for impairment and collective provision)\n\nReport all intra-group loans and advances (which include loan categories as defined above) to related parties that are resident entities.\n\nInclude:\n\n-   loans to related parties that are resident entities.\n\nExclude:\n\n-   holdings of debt securities issued by related parties that are resident entities (report as Investment or Trading securities);\n-   other accounts receivable (e.g. fees and commissions receivable) from related parties that are resident entities; and\n-   account balances that qualify as deposits.\n\n5.4.2 Total (net of provisions for impairment and collective provision)\n\nRecord the net loans and advances to related parties\n\nNote: Specific provision and collective provision for Intragroup loans and advances are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and collective provision can be disclosed in aggregate.\n\n6. Intangible assets\n\nIntangible assets have been divided into “intangible assets with a finite life” and “Intangible assets with an infinite life (including goodwill)”\n\nClassification of assets as intangible must be in compliance with AASB 138 Intangible Assets. As a guide an ADI should adopt the disclosure used in its annual financial report.\n\n6.1 Intangible assets with a finite life\n\nInclude total intangible assets with a finite life.\n\n  \n\n6.2 Accumulated amortisation\n\nInclude the total amount of amortisation of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n6.3 Net intangible assets with a finite life\n\nSubtract the “accumulated amortisation” from the “intangible assets with a finite life”.\n\n6.4 Intangible assets with an infinite life (including goodwill)\n\nInclude total intangible assets with an infinite life.\n\n6.5 Impairment\n\nInclude the total amount of impairment of intangible assets (including goodwill impairment) over the period from the date of acquisition to the end of the reporting period.\n\n6.6 Net intangible assets with an infinite life\n\nSubtract the “impairment” from the “intangible assets with an infinite life”.\n\n7. Other domestic assets\n\n7.1 Financial assets\n\n7.1.1 Interest accruals not elsewhere included\n\nInclude:\n\n-   interest accrued but not yet received and not accounted for elsewhere.\n\nExclude:\n\n-   interest added to loan accounts; and\n-   interest accrued on securities included in their carrying value.\n\n7.1.2 Trade day vs settlement adjustments\n\nInclude any timing adjustments made to asset total for recording securities held on a settlement-day rather than trade-day basis.\n\n7.1.3 Claims arising from repos and stock lending/borrowing\n\nInclude securities purchased under agreements to resell, stock borrowing.\n\nTreatment is to be consistent with AASB 139. Where the transferee of the stock effectively receives a lenders 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. 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 institution's physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected.\n\n7.1.4 Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when favorable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing model.\n\n7.1.5 Other accounts receivable\n\nInclude:\n\n-   prepaid commissions, fees, premiums and other prepayments;\n-   items in suspense - Report suspense or unreconciled/unidentified transactions/balances here; and\n-   receivables not elsewhere included.\n\n7.1.6 Defined benefit asset\n\nInclude defined benefit asset consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n7.1.7 Tax asset\n\nThis is defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of current and deferred tax assets are to be made in accordance with AASB 112.\n\n7.2 Non-financial assets\n\nReport any other investments not included elsewhere. The reporting of non-financial assets should be in accordance with applicable Australian accounting standards.\n\n7.2.1 Operating lease arrangement receivables – Machinery and equipment\n\nReport any receivables from operating leases of terms of one year or more for tangible assets (e.g. motor vehicles and other plant and equipment). Exclude Leasing of land and buildings.\n\n7.2.2 Other non-financial assets\n\nReport any other non financial assets not reported elsewhere.\n\nInclude:\n\n-   plant, equipment, property, capitalised software;\n-   physical stocks of commodities other than gold bullion;\n-   valuables and artwork;\n-   property purchased/held available for sale;\n-   all property that has been acquired or is held available for sale. This may include land developments, land and buildings, Investment property and other property (e.g. motor vehicles); and\n-   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 servicing right.\n\n8. Total domestic assets\n\nSum all domestic assets.\n\nPart 3 - Total assets\n\nSum all foreign and domestic assets.\n\nPart 4 - Memo items\n\n1.  Outstanding principal balance of securitised assets\n\nReport and provide a break up of the outstanding principal balance of all loans and other assets that have been sold to or originated into a SPV by or on behalf of the RFC or by a third party to a SPC Sponsored by the RFC (e.g. Warehouse Trust). Do not include in these amounts any assets reported in “total assets” above.\n\nInclude loans to:\n\n-   households;\n-   CSOs/non-profit institutions serving households;\n-   non-financial corporations;\n-   life insurance corporations;\n-   pension funds;\n-   other insurance corporations; and\n-   other financial institutions (as defined in ‘Other Definitions’ above).\n\nExclude loans to:\n\n-   general government;\n-   RBA;\n-   banks;\n-   other ADIs;\n-   RFCs;\n-   central borrowing authorities; and\n-   also exclude any securitized intra-group loans.\n\nSection B: Liabilities\n\nPart 1 - Liabilities issued to non-residents\n\nReport all non-equity liabilities to non-residents, including liabilities to an overseas parent, subsidiaries, branches or associates. This includes:\n\n1.  Deposits\n\nInclude all deposit liabilities repayable to non-residents. This includes transferable deposits (those exchangeable on demand at par without restriction or penalty and are freely transferable by cheque) and other deposits, i.e. liabilities reflecting evidence of deposit, for example non-transferable savings deposits, time deposits.\n\n2. Loans\n\nInclude financial liabilities that are created through the lending of funds by a creditor (the non-resident investor) to a debtor (the Australian reporting entity) through an arrangement in which the lender receives a non-tradable document or instrument or no security evidencing a transaction.\n\n3. Debt securities\n\nInclude all debt securities issued by the Australian reporting entity to non-residents which are usually traded (or tradable) in organised or other financial markets.\n\n4. Derivative financial instruments\n\nInclude all trading and non trading derivative contracts in a net liability position consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when unfavourable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing models.\n\n5. Other\n\nInclude the following liabilities issued to non-residents: trade credit liabilities; overdue settlements (arrears, or amounts past due and unpaid), miscellaneous accounts payable and any other liabilities not classified to the above categories.\n\nPart 2 - Liabilities issued to residents\n\n1.  Deposits and placements due to\n\nDeposits\n\nThis refers to deposits repayable to other domestic institutions. All deposits are to be reported net of any set-offs. Use the classification schema information that was provided as a reference guide at the start of this document to appropriately classify the sector disclosure required.\n\nInclude:\n\n-   account balances from Australian banks and non-bank financial intermediaries such as merchant banks;\n-   deposits from Australian banks and non-bank financial institutions;\n-   $A equivalent of foreign currency deposits;\n-   deposits from controlled and associated entities; and\n-   purchased payment facilities such as smart cards and electronic cash.\n\nExclude:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to controlled entities and associates;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other banks;\n-   promissory notes; and\n-   commercial paper.\n\n  \nPlacements due to\n\nThis includes settlement account balances due to other domestic financial institutions. This 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\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with banks and non-bank financial institutions;\n-   amounts owing to banks and other financial institutions in relation to the payments system;\n-   items in the course of collection – due to banks and other financial institutions in relation to the payments system; and\n-   securities purchased not delivered/security settlements – record payables for unsettled purchases of securities only with financial institutions here. This item only arises if securities are recorded on a settlement date basis as opposed to a trade date basis.\n\n1.2.1 Placements due to banks\n\nInclude settlement account balances due to other Australian resident banks.\n\n1.2.2 Placements due to other ADIs and RFCs\n\nInclude settlement account balances due to other ADIs and RFCs.\n\n1.2.3 Placements due to RBA\n\nInclude settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n\n1.2.4 Placements due to other financial institutions\n\nInclude settlement account balances due to other financial institutions.\n\n1.6 Total deposit and placement liabilities\n\nSum the reporting items for amounts reported for deposit and placement liabilities.\n\n1.6.1 Total deposit and placement liabilities of which denominated in foreign currency (AUD equivalent)\n\nOf the total amount reported for “total deposit and placement liabilities” identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount.\n\n  \n\n2. Due to clearing houses\n\nInclude 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\n3. Acceptances\n\nAcceptances comprise undertakings by an RFC to pay bills of exchange drawn on customers. The RFC expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the RFC’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 RFC’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in a RFC’s asset portfolio can be included in the Statement of Financial Position under either Trading Securities or Investment Securities.\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\n4. Other borrowings\n\nInclude:\n\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to controlled entities and associates;\n-   treasury related short-term borrowings from other banks;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less;\n-   short-term debt securities from controlled and associated entities;\n-   negotiable and transferable certificates of deposits; and\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months.\n\nExclude:\n\n-   deposits.\n\n  \n\n4.1 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 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 debt securities”.\n\n4.2 Other short-term debt securities\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than promissory notes/commercial paper (identified above). Include negotiable and transferable certificates of deposits.\n\nInclude 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 securities”.\n\n4.3 Long-term debt securities\n\nReport all borrowings by the reporting entity in the form of long-term debt securities. Include all debt securities issued with a residual term to maturity of greater than 12 months.\n\n4.4.1 Short-term loans from ADIs - Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from ADIs/banks.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nSettlement account balances due to other banks should be separately identified and reported as “Deposits and Placements due to financial corporations: Banks”.\n\n4.4.2 Short-term loans from ADIs - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from ADIs/banks.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nSettlement account balances due to other banks should be separately identified and reported as “Deposits and Placements due to financial corporations: Banks”.\n\n4.5.1 Short-term loans: Other - Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties other than banks and other ADIs.\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 “Deposits and Placements due to financial corporations”.\n\n4.5.2 Short-term loans: Other - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties other than banks and other ADIs.\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 “Deposits and Placements due to financial corporations”.\n\n4.6.1 Long-term loans – Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate long-term loans from all domestic counterparties.\n\nA loan is considered to be long-term if its residual term to maturity is greater than 12 months.\n\n4.6.2 Long-term loans - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate long-term loans from all domestic counterparties.\n\nA loan is considered to be long-term if its residual term to maturity is greater than 12 months.\n\n4.7 Total other borrowings\n\nSum the component parts listed under “Other Borrowings”.\n\n5. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112.\n\n5.3 Total income tax liability\n\nSum the income tax liability items determined in accordance with AASB 112 above.\n\n6. Other liabilities\n\n6.1 Interest accruals not elsewhere included\n\nInclude:\n\n-   interest accrued but not yet paid and not accounted for elsewhere.\n\nExclude:\n\n-   interest added to loan and deposit accounts; and\n-   interest accrued on securities included in their carrying value.\n\n6.2 Trade day vs settlement adjustments\n\nInclude:\n\n-   any timing adjustments made to liability total for recording securities held on a settlement-day rather than trade-day basis.\n\n6.3 Claims arising from repos, stock lending\n\nInclude:\n\nSecurities sold under agreements to repurchase, stock lending\n\nThese transactions are to be recorded in accordance with AASB 139. Where the transferee of the stock effectively receives a lenders 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. 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 RFC’s physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected.\n\n6.4 Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when unfavorable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing models.\n\n6.5 Other accounts payable\n\nInclude:\n\n-   tax payable;\n-   employee entitlements accrued;\n-   prepaid commissions, fees, premiums and other prepayments received;\n-   items in suspense - Report suspense or unreconciled/unidentified transactions/balances here; and\n-   payables not elsewhere included.\n\n6.6-6.7 Defined benefit liabilities\n\nInclude defined benefit liabilities 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.\n\n7. Total liabilities issued to residents\n\nSum all liabilities issued to residents.\n\nPart 3 - Total liabilities\n\nSum all liabilities issued to residents and non-residents.\n\nPart 4 - Memo items\n\n1.  Contingent liabilities arising from bill endorsements\n\nEndorsement of a bill of exchange creates a contingent liability by the endorser to pay out the funds conditional on the bearer/holder demanding payment.\n\nBills of exchange that have been endorsed and sold and are not in an RFC’s asset portfolio are included in this Memo item.\n\nBills of exchange that have been endorsed and held in an RFC’s asset portfolio are included in the Statement of Financial Position under either Trading Securities or Investment Securities.\n\nOnly endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n  \nExclude:\n\n-   bills of exchange accepted and then sold by the institution (these appear in acceptances); and\n-   bills of exchange neither accepted nor endorsed.\n\nSection C: Shareholders’ equity\n\nShareholders’ equity attributable to shareholders of the company.","sortOrder":30},{"sectionNumber":"Section A: Assets","sectionType":"division","heading":"Section A: Assets","content":"Reporting Form RRF 320.0\n\nStatement of Financial Position\n\nInstruction Guide\n\nGeneral directions and notes\n\nAll Registered Financial Corporations (RFCs) that have total assets equal to or greater than $50 million, after consolidating all RFCs of the same category in a group of related bodies corporate (e.g. two or more money market corporations in the same group) on a Domestic books basis are required to file this return monthly. Consolidated reporting is preferred, but arrangements may be negotiated for less consolidated reporting.\n\nReporting entity\n\nForm RRF 320.0 Statement of Financial Position (RRF 320.0) is to be completed by all RFCs on a Domestic books basis.\n\nThe Domestic books of the registered entity relates to the Australian books of the Australian entity and has the following scope:\n\n-   do not consolidate Australian and offshore controlled entities or associated entities that are not required to complete this form;\n-   exclude offshore branches of the Australian registered entity from this reporting unit;\n-   report the Australian consolidated entity’s operations/transactions that are booked inside Australia; and\n-   include transactions with non-residents recorded on Australian books. These are recorded separately in foreign assets and liabilities issued to non-residents.\n\nSecuritisation deconsolidation principle\n\nWhere an RFC 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;\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the RFC’s reported amounts in APRA’s regulatory reporting returns.\n\nWhere an RFC participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, such exposures are to be reported as on-balance sheet assets in APRA’s regulatory reporting returns.\n\nReporting period\n\nThe form is to be completed as at the last business day of the month. All RFCs should submit the completed form to APRA within 10 business days of the end of the relevant month.\n\nUnit of measurement\n\nAll RFCs are asked to complete the form in thousands of Australian dollars rounded to the nearest whole number (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;[\\[4\\]](#_ftn4)\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; and[\\[5\\]](#_ftn5)\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 139 Financial Instruments: Recognition and Measurement (AASB 139). However, those foreign currency derivatives that are not within the scope of AASB 139 (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.\n\nNetting\n\nInstitutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 139, AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Disclosure and Presentation (AASB 132).\n\nTerm to maturity\n\nAny references to term to maturity in this form refer to residual term to maturity.\n\nBasis of preparation\n\nUnless otherwise specifically stated, institutions are to comply with Australian accounting standards regarding the recognition and measurement of asset, liability and equity items.\n\n  \nSector 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 (CSOs)\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-   CSOs and non-profit institutions controlled and mainly financed by government include in general government.\n\n# Non-financial corporations\n\nPrivate non-financial corporations\n\nPrivate 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\nPrivate 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\nPublic 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 Telstra and Australia Post (record as trading enterprises owned by the Commonwealth Government);\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   the Reserve Bank of Australia (RBA) of Australia and Commonwealth government financial institutions such as the Australian Industry Development Corporation (AIDC) and the 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 provides 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### Banks\n\nBanks refers to corporations, in relation to which an authority under subsection 9(3) is in force and which hold a consent under section 66 of the Banking Act 1959 (Cth) to use the word bank.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959 (Cth).\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n### Other ADIs\n\nOther authorised deposit-taking institutions (ADIs) refers to corporations, in relation to which an authority under subsection 9(3) is in force, but which do not hold a consent under section 66 under the Banking Act 1959 (Cth) to use the word bank.\n\n### RFCs\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 (Cth) that are not licensed to operate in Australia as banks, other authorised depository corporations, life or general insurance corporations, or superannuation funds.\n\nInclude:\n\n-   money market corporations (also referred to as \"merchant banks\") (D);\n-   pastoral finance companies (E);\n-   non-pastoral finance companies (G, F); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 (Cth) and their classification are available on request.\n\nExclude:\n\n-   intra group 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 (Cth).\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 (Cth).\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); and\n-   Northern Territory Treasury Corporation (NT TCorp).\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\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); and\n-   property and trading trusts, include in private trading corporations.\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\n## Resident/non-resident classification\n\n-   An 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-   A 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  \nOther definitions\n\nPersonal refers to individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial refers to 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’, ‘associated entity’. These terms are defined in accordance with AASB 127 Consolidated and Separate Financial Statements (AASB 127), AASB 3 Business Combinations (AASB 3) and AASB 128 Investments in Associates (AASB 128).\n\n###   \nSpecific instructions\n\n### Section A: Assets\n\n# Part 1 - Foreign assets\n\nReport all claims against non-resident institutions, including claims on an overseas parent, subsidiaries, branches or associates. Assign these claims to the following categories:\n\n1.  Deposits\n\nInclude all deposits with non-residents. Report transferable deposits (those exchangeable on demand at par without restriction or penalty and are freely transferable by cheque) and other deposits (i.e. claims reflecting evidence of deposit for example, non-transferable savings deposits and time deposits).\n\n2. Loans\n\nInclude financial assets that are created through the lending of funds by a creditor (the Australian reporting entity) to a debtor (non-resident institution) through an arrangement in which the lender receives a non-tradable document or instrument, or no security evidencing a transaction.\n\n3. Debt securities\n\nInclude all debt securities held by the Australian reporting entity and issued by non-residents, which are usually traded (or tradable) in organised or other financial markets. Include those securities issued by non-resident enterprises and traded on the Australian market.\n\n4. Equity\n\nRefers to equity held by the Australian reporting entity in non-resident institutions.\n\n5. Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when favourable to the reporting entity. Fair values are obtained from quoted market prices, discounted cash flow models and options pricing models.\n\n6. Other\n\nInclude the following claims on non-residents: trade credit claims; overdue settlements (or amounts past due and unpaid); miscellaneous accounts receivable and any other claims not classified to the above categories.\n\n# Part 2 - Domestic 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-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either a Trading Security or Investment Security); and\n-   bills receivable and remittances in transit.\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\n1.1 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\n1.2 Deposits at call\n\n1.2.1 Banks\n\nInclude all deposits with Australian resident banks that are available on demand. Report 11am accounts and 24-hour money. Exclude exchange settlement accounts.\n\n1.2.2 Other ADIs\n\nInclude all deposits with Australian resident ADIs other than banks that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.2.3 RFCs\n\nInclude all deposits with entities subject to the Financial Sector (Collection of Data) Act 2001 and not licensed to operate as banks, other authorised depository institutions, life or general insurance corporations, or superannuation funds that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.2.4 Other financial institutions\n\nInclude all deposits with other financial institutions that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.3 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\n1.4 Due from clearing houses\n\nInclude net claims on recognised clearing houses such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFECH) in Australia.\n\n1.5 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with banks and non-bank financial institutions;\n-   amounts owing from banks and other financial institutions in relation to the payments system;\n-   items in the course of collection from banks and other financial institutions in relation to the payments system;\n-   securities sold not delivered/security settlements - record receivables for unsettled sales of securities. This item arises only if the reporting institution record securities on a settlement date basis as opposed to trade date basis; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposit. These items should be reported as short-term debt securities in either the Trading Securities or Investment Securities category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance, unless a legal right of set-off exists in accordance with AASB 139, AASB 132 and AASB 7.\n\n1.5.1 Due from RBA\n\nInclude settlement account balances due from the RBA and other central banks, as well as securities sold not delivered/security settlements.\n\nFunds held with the RBA or any foreign central bank should also be reported in this data item.\n\n1.5.2 Due from banks\n\nInclude settlement account balances due from banks, as well as securities sold not delivered/security settlements.\n\n1.5.3 Due from other ADIs\n\nInclude settlement account balances due from other ADIs, as well as securities sold not delivered/security settlements.\n\n1.5.4 Due from RFCs\n\nInclude settlement account balances due from entities subject to the Financial Sector (Collection of Data) Act 2001 and not licensed to operate as banks, other ADIs, life or general insurance corporations, or superannuation funds, as well as securities sold not delivered/security settlements.\n\n1.5.5 Due from other financial institutions\n\nInclude settlement account balances due from other financial institutions, as well as securities sold not delivered/security settlements.\n\n1.6 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above.\n\n1.6.1 Total cash and liquid assets of which denominated in foreign currency (AUD equivalent)\n\nOf the total amount reported for cash and liquid assets, identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount.\n\n2. Trading securities\n\nTrading securities are defined in accordance with AASB 139. Trading securities are recorded at net fair value, which is defined in accordance with AASB 139. Report short sold positions as a negative asset against the appropriate debt or equity security item.\n\n# 2.1 Debt securities\n\nInclude all debt securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130).\n\n# 2.2 Equity securities\n\nInclude all equity trading securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130.\n\n# 2.3 Total trading securities\n\nSum all “Trading securities” reporting items.\n\n# 2.3.2 Trading securities of which commercial paper and promissory notes issued by selected non-financial entities\n\nCommercial paper and promissory notes (one-name paper) issued by:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n# 2.3.3 Trading securities of which holdings of own bill acceptances and endorsements by selected non-financial entities\n\nReport the amount of bills of exchange that have been accepted, or accepted and endorsed, and continue to be held by this entity at market value by counterparty of drawer. Only endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs\n\nExclude:\n\n-   bills of exchange neither accepted nor endorsed.\n\n3. Investment securities\n\nInvestment securities are those securities, which are not Trading Securities. 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\nInclude:\n\n-   strategic investment in the equity securities of entities that are deemed to be \"controlled entities\", \"associated entity\" or \"joint ventures\" and are outside the consolidated reporting unit. These terms are defined in accordance with AASB 127, AASB 3, AASB 128 and AASB 131 Interests in Joint Ventures.\n\nInvestment securities are recorded at cost and adjusted for the amortisation of any premiums and discounts on purchase over the period of maturity.\n\n# 3.1 Debt securities\n\nInclude all debt securities consistent with the classification and measurement basis used for Investment Securities by institutions in accordance with AASB 130 and AASB 7.\n\n# 3.2 Equity securities\n\nInclude all equity securities consistent with the classification used for Investment Securities by institutions in accordance with AASB 130 and AASB 7.\n\n3.2.1 ADIs\n\nRecord the holding of equity securities issued by ADIs that are held as Investment Securities.\n\n  \n\n3.2.2 Insurance corporations\n\nRecord the holding of equity securities issued by insurance corporations that are held as Investment Securities.\n\n3.2.3 Other\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Investment Securities.\n\n# 3.3 Total investment securities\n\nSum all “investment securities” reporting items.\n\n3.3.2 Investment securities of which commercial paper and promissory notes issued by selected non-financial entities\n\nCommercial paper and promissory notes (one-name paper) issued by:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n3.3.3 Investment securities of which holdings of own bill acceptances and endorsements\n\nReport the amount of bills of exchange that have been accepted, or accepted and endorsed, and continue to be held by this entity at market value by counterparty of drawer. Only endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\nExclude:\n\n-   bills of exchange neither accepted nor endorsed.\n\n4. Acceptances of customers\n\n# 4.1 Total acceptances of customers - Net\n\nAcceptances comprise undertakings by a RFC to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the RFC’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 RFC’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in a RFC’s asset portfolio can be included in the Statement of Financial Position under either Trading Securities or Investment Securities.\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\n5. Loans and advances\n\nLoans and advances are investments of the RFC, 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 Trading Securities or Investment Securities.\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;\n-   subordinated loans; and\n-   loans to controlled entities, associates and joint ventures.\n\nLoans and advances should be brought to account at the gross value of the outstanding balance.\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. were 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\nNote: Specific provision and collective provision 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 collective provision can be disclosed in aggregate. The specific provision and collective provision is a prudential classification determined in accordance with prudential standards.\n\n5.1 Loans to households and persons\n\nThis comprises individuals, or groups of individuals, whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   family trusts, sole proprietors, partnerships and any other unincorporated enterprises owned by households. Record these as private unincorporated businesses.\n\n5.1.1.1 (1) Housing: Owner-occupied – Gross of specific provisions and collective provision\n\nInclude:\n\n-   the value of housing loans to Australian householders, 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 collective provisions.\n\n5.1.1.1 (2) Housing: Owner-occupied – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.1 (3) Housing: Owner-occupied – Collective provision\n\nReport the collective provision applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.1.1.1 (1) Housing: Owner-occupied – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for \"Housing: Owner-occupied\" identify the component that is revolving credit facilities secured by residential mortgage. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.2 (1) Housing: Investment – Gross of specific provisions and collective provision\n\nInclude:\n\n-   the value of investment housing loans to Australian householders, 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 investment housing.\n\nThis reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.2 (2) Housing: Investment – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.2 (3) Housing: Investment – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.2.1 (1) Housing: Investment – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for \"Housing: Investment\" identify the component that is revolving credit facilities secured by residential mortgage. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.3 (2) Total housing – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.3 (3) Total housing – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.3.1 (1) Total housing loans of which fixed interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Housing loans” identify the component that has a fixed interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.3.2 (1) Total housing loans of which variable interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Housing loans” identify the component that has a variable interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2 (1) Revolving credit – Gross of specific provisions and collective provision\n\nInclude the gross value of loans of a revolving credit nature to Australian householders, which were originally approved 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2 (2) Revolving credit – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2 (3) Revolving credit – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.2.1 (1) Revolving credit – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for ”Revolving credit”, identify the component that is revolving credit facilities secured by residential mortgage originally approved for a purpose other than housing. This reporting item should be reported gross of any specific provisions and collective provision.\n\n  \n\n5.1.2.2 (1) Revolving credit – Of which credit cards – Gross of specific provisions and collective provision\n\nInclude the gross value of credit card liabilities of Australian householders. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2.2 (2) Revolving credit – Of which credit cards – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2.2 (3) Revolving Credit – Of which credit cards – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.2.3 (1) Revolving credit – Of which margin lending – Gross of specific provisions and collective provision\n\nOf the total reported for “Revolving credit”, identify the component that is revolving credit facilities for the purpose of purchasing equities, where the underlying security is equities. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2.3 (2) Revolving Credit – Of which margin lending – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2.3 (3) Revolving Credit – Of which margin lending – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.3 (1) Leasing - Gross of specific provisions and collective provision\n\nInclude the gross value of lease financing to Australian householders. This reporting item should be reported net of unearned revenue and gross of specific provisions.\n\n5.1.3 (2) Leasing – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.3 (3) Leasing – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.4 (1) Other personal term loans – Gross of specific provisions and collective provision\n\nInclude the gross value of personal term loans to Australian householders for purposes other than housing and other than revolving credit, credit card and lease financing. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.4 (2) Other personal term loans – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.4 (3) Other personal term loans – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.4.1 (1) Other personal term loans – Of which fixed interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Other personal term loans” identify the component that has a fixed interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.4.2 (1) Other personal term loans – Of which variable interest rate – Gross of specific provisions and collective provision\n\nInclude the gross value of variable rate term loans to Australian householders for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nOf the total reported for “Other personal term loans” identify the component that has a variable interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.5 (1) Total loans to households and persons – Gross of specific provisions and collective provision\n\nSum the gross value of loans to Australian householders. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.5 (2) Total loans to households and persons – Specific provisions\n\nReport the specific provisions debts applied to this loan item.\n\n5.1.5 (3) Total loans to households and persons – Collective provision\n\nReport the collective provision for this reporting line.\n\n5.2 Commercial lending to residents\n\n5.2.1 (1) Loans to private trading corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian private trading corporations.\n\n5.2.1 (2) Loans to private trading corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.1 (3) Loans to private trading corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.1.1 (1) Loans to private trading corporations: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders, for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.1.2 (1) Loans to private trading corporations: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.1.3 (1) Loans to private trading corporations: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n5.2.1.4 (1) Loans to private trading corporations: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions.\n\n5.2.1.5 (1) Loans to private trading corporations: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.2 (1) Loans to public non-financial corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian public non-financial corporations.\n\n5.2.2 (2) Loans to public non-financial corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.2 (3) Loans to public non-financial corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.2.1 (1) Loans to public non-financial corporations: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders, for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.2.2 (1) Loans to public non-financial corporations: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.2.3 (1) Loans to public non-financial corporations: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n  \n\n5.2.2.4 (1) Loans to public non-financial corporations: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions and collective provision.\n\n5.2.2.5 (1) Loans to public non-financial corporations: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.3 (1) Loans to unincorporated businesses and community service organisations – Gross of specific provisions and collective provision\n\nInclude the total gross value of loans to Australian CSOs and unincorporated businesses.\n\n5.2.3 (2) Loans to unincorporated businesses and CSOs – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.2.3 (3) Loans to unincorporated businesses and CSOs– Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.3.1 (1) Loans to unincorporated businesses and CSOs: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.3.2 (1) Loans to unincorporated businesses and CSOs: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.3.3 (1) Loans to unincorporated businesses and CSOs: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n5.2.3.4 (1) Loans to unincorporated businesses and CSOs: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions and collective provision.\n\n5.2.3.5 (1) Loans to unincorporated businesses and CSOs: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.4 (1) Loans to Banks – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian banks.\n\n5.2.4 (2) Loans to Banks – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.4 (3) Loans to Banks – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.5 (1) Loans to other ADIs – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to other Australian ADIs.\n\n5.2.5 (2) Loans to other ADIs – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.5 (3) Loans to other ADIs – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.2.6 (1) Loans to RFCs – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to RFCs.\n\n5.2.6 (2) Loans to RFCs – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.6 (3) Loans to RFCs – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.7 (1) Loans to other financial corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to all other Australian financial corporations that are not banks or ADIs. This includes life insurance corporations, pension funds, other insurance corporations, central borrowing authorities and other financial institutions.\n\n5.2.7 (2) Loans to other financial corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.7 (3) Loans to other financial corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.8 (1) Loans to Government – Gross of specific provisions and collective provision\n\nInclude the total gross value of loans to Commonwealth general government and State, Territory and local general government. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.8 (2) Loans to Government – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.8 (3) Loans to Government – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.9 (1) Total commercial lending - Gross of specific provisions and collective provision\n\nSum the gross value of commercial lending. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.9 (2) Total commercial lending – Specific provisions\n\nReport the aggregate specific provisions applying to commercial lending.\n\n5.2.9 (3) Total commercial lending – Collective provision\n\nReport the aggregate collective provision for this reporting line.\n\n5.2.9.1 (1) Total commercial lending of which: Leasing\n\nReport the gross total of leases from commercial lending. Leasing includes all finance, operating and leveraged leases.\n\n5.3 (1) Total gross loans and advances – Gross of specific provisions and collective provision\n\nSum the gross value of loans and advances (to households and Commercial Lending).\n\n5.3 (2) Total gross loans and advances – Specific provisions\n\nRecord the specific provisions applying to the total loan portfolio.\n\n5.3 (3) Total gross loans and advances – Collective provision\n\nRecord the collective provision applying to the total loan portfolio.\n\n5.3.1 (1) Total gross loans and advances of which: Margin lending\n\nLending for the purpose of purchasing equities, where the underlying security is equities.\n\n5.3.2 (1) Total gross loans and advances of which: Loans and advances to rural producers\n\nRecord loans to rural producers. Use the following Australian and New Zealand Standard Industrial Classification (ANZSIC) categories:\n\n| ANZSIC | Types of Industry                    |\n| ------ | ------------------------------------ |\n| 011    | Horticulture and Fruit Growing       |\n| 012    | Grain, Sheep and Beef Cattle Farming |\n| 013    | Dairy Cattle Farming                 |\n| 014    | Poultry Farming                      |\n| 015    | Other Livestock Farming              |\n| 016    | Other Crop Growing                   |\n| 021    | Services to Agriculture              |\n\n5.3.3 (1) Total gross loans and advances of which: Loans held for sale\n\nLoans held for sale are loans (e.g. mortgages) acquired and held by an RFC with the intention of resale in the short-term (i.e. within 12 months of acquisition).\n\n5.4 Intra-group loans and advances\n\n5.4.1 Total (gross of provisions for impairment and collective provision)\n\nReport all intra-group loans and advances (which include loan categories as defined above) to related parties that are resident entities.\n\nInclude:\n\n-   loans to related parties that are resident entities.\n\nExclude:\n\n-   holdings of debt securities issued by related parties that are resident entities (report as Investment or Trading securities);\n-   other accounts receivable (e.g. fees and commissions receivable) from related parties that are resident entities; and\n-   account balances that qualify as deposits.\n\n5.4.2 Total (net of provisions for impairment and collective provision)\n\nRecord the net loans and advances to related parties\n\nNote: Specific provision and collective provision for Intragroup loans and advances are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and collective provision can be disclosed in aggregate.\n\n6. Intangible assets\n\nIntangible assets have been divided into “intangible assets with a finite life” and “Intangible assets with an infinite life (including goodwill)”\n\nClassification of assets as intangible must be in compliance with AASB 138 Intangible Assets. As a guide an ADI should adopt the disclosure used in its annual financial report.\n\n6.1 Intangible assets with a finite life\n\nInclude total intangible assets with a finite life.\n\n  \n\n6.2 Accumulated amortisation\n\nInclude the total amount of amortisation of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n6.3 Net intangible assets with a finite life\n\nSubtract the “accumulated amortisation” from the “intangible assets with a finite life”.\n\n6.4 Intangible assets with an infinite life (including goodwill)\n\nInclude total intangible assets with an infinite life.\n\n6.5 Impairment\n\nInclude the total amount of impairment of intangible assets (including goodwill impairment) over the period from the date of acquisition to the end of the reporting period.\n\n6.6 Net intangible assets with an infinite life\n\nSubtract the “impairment” from the “intangible assets with an infinite life”.\n\n7. Other domestic assets\n\n7.1 Financial assets\n\n7.1.1 Interest accruals not elsewhere included\n\nInclude:\n\n-   interest accrued but not yet received and not accounted for elsewhere.\n\nExclude:\n\n-   interest added to loan accounts; and\n-   interest accrued on securities included in their carrying value.\n\n7.1.2 Trade day vs settlement adjustments\n\nInclude any timing adjustments made to asset total for recording securities held on a settlement-day rather than trade-day basis.\n\n7.1.3 Claims arising from repos and stock lending/borrowing\n\nInclude securities purchased under agreements to resell, stock borrowing.\n\nTreatment is to be consistent with AASB 139. Where the transferee of the stock effectively receives a lenders 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. 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 institution's physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected.\n\n7.1.4 Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when favorable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing model.\n\n7.1.5 Other accounts receivable\n\nInclude:\n\n-   prepaid commissions, fees, premiums and other prepayments;\n-   items in suspense - Report suspense or unreconciled/unidentified transactions/balances here; and\n-   receivables not elsewhere included.\n\n7.1.6 Defined benefit asset\n\nInclude defined benefit asset consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n7.1.7 Tax asset\n\nThis is defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of current and deferred tax assets are to be made in accordance with AASB 112.\n\n7.2 Non-financial assets\n\nReport any other investments not included elsewhere. The reporting of non-financial assets should be in accordance with applicable Australian accounting standards.\n\n7.2.1 Operating lease arrangement receivables – Machinery and equipment\n\nReport any receivables from operating leases of terms of one year or more for tangible assets (e.g. motor vehicles and other plant and equipment). Exclude Leasing of land and buildings.\n\n7.2.2 Other non-financial assets\n\nReport any other non financial assets not reported elsewhere.\n\nInclude:\n\n-   plant, equipment, property, capitalised software;\n-   physical stocks of commodities other than gold bullion;\n-   valuables and artwork;\n-   property purchased/held available for sale;\n-   all property that has been acquired or is held available for sale. This may include land developments, land and buildings, Investment property and other property (e.g. motor vehicles); and\n-   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 servicing right.\n\n8. Total domestic assets\n\nSum all domestic assets.\n\nPart 3 - Total assets\n\nSum all foreign and domestic assets.\n\nPart 4 - Memo items\n\n1.  Outstanding principal balance of securitised assets\n\nReport and provide a break up of the outstanding principal balance of all loans and other assets that have been sold to or originated into a SPV by or on behalf of the RFC or by a third party to a SPC Sponsored by the RFC (e.g. Warehouse Trust). Do not include in these amounts any assets reported in “total assets” above.\n\nInclude loans to:\n\n-   households;\n-   CSOs/non-profit institutions serving households;\n-   non-financial corporations;\n-   life insurance corporations;\n-   pension funds;\n-   other insurance corporations; and\n-   other financial institutions (as defined in ‘Other Definitions’ above).\n\nExclude loans to:\n\n-   general government;\n-   RBA;\n-   banks;\n-   other ADIs;\n-   RFCs;\n-   central borrowing authorities; and\n-   also exclude any securitized intra-group loans.\n\nSection B: Liabilities\n\nPart 1 - Liabilities issued to non-residents\n\nReport all non-equity liabilities to non-residents, including liabilities to an overseas parent, subsidiaries, branches or associates. This includes:\n\n1.  Deposits\n\nInclude all deposit liabilities repayable to non-residents. This includes transferable deposits (those exchangeable on demand at par without restriction or penalty and are freely transferable by cheque) and other deposits, i.e. liabilities reflecting evidence of deposit, for example non-transferable savings deposits, time deposits.\n\n2. Loans\n\nInclude financial liabilities that are created through the lending of funds by a creditor (the non-resident investor) to a debtor (the Australian reporting entity) through an arrangement in which the lender receives a non-tradable document or instrument or no security evidencing a transaction.\n\n3. Debt securities\n\nInclude all debt securities issued by the Australian reporting entity to non-residents which are usually traded (or tradable) in organised or other financial markets.\n\n4. Derivative financial instruments\n\nInclude all trading and non trading derivative contracts in a net liability position consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when unfavourable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing models.\n\n5. Other\n\nInclude the following liabilities issued to non-residents: trade credit liabilities; overdue settlements (arrears, or amounts past due and unpaid), miscellaneous accounts payable and any other liabilities not classified to the above categories.\n\nPart 2 - Liabilities issued to residents\n\n1.  Deposits and placements due to\n\nDeposits\n\nThis refers to deposits repayable to other domestic institutions. All deposits are to be reported net of any set-offs. Use the classification schema information that was provided as a reference guide at the start of this document to appropriately classify the sector disclosure required.\n\nInclude:\n\n-   account balances from Australian banks and non-bank financial intermediaries such as merchant banks;\n-   deposits from Australian banks and non-bank financial institutions;\n-   $A equivalent of foreign currency deposits;\n-   deposits from controlled and associated entities; and\n-   purchased payment facilities such as smart cards and electronic cash.\n\nExclude:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to controlled entities and associates;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other banks;\n-   promissory notes; and\n-   commercial paper.\n\n  \nPlacements due to\n\nThis includes settlement account balances due to other domestic financial institutions. This 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\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with banks and non-bank financial institutions;\n-   amounts owing to banks and other financial institutions in relation to the payments system;\n-   items in the course of collection – due to banks and other financial institutions in relation to the payments system; and\n-   securities purchased not delivered/security settlements – record payables for unsettled purchases of securities only with financial institutions here. This item only arises if securities are recorded on a settlement date basis as opposed to a trade date basis.\n\n1.2.1 Placements due to banks\n\nInclude settlement account balances due to other Australian resident banks.\n\n1.2.2 Placements due to other ADIs and RFCs\n\nInclude settlement account balances due to other ADIs and RFCs.\n\n1.2.3 Placements due to RBA\n\nInclude settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n\n1.2.4 Placements due to other financial institutions\n\nInclude settlement account balances due to other financial institutions.\n\n1.6 Total deposit and placement liabilities\n\nSum the reporting items for amounts reported for deposit and placement liabilities.\n\n1.6.1 Total deposit and placement liabilities of which denominated in foreign currency (AUD equivalent)\n\nOf the total amount reported for “total deposit and placement liabilities” identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount.\n\n  \n\n2. Due to clearing houses\n\nInclude 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\n3. Acceptances\n\nAcceptances comprise undertakings by an RFC to pay bills of exchange drawn on customers. The RFC expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the RFC’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 RFC’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in a RFC’s asset portfolio can be included in the Statement of Financial Position under either Trading Securities or Investment Securities.\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\n4. Other borrowings\n\nInclude:\n\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to controlled entities and associates;\n-   treasury related short-term borrowings from other banks;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less;\n-   short-term debt securities from controlled and associated entities;\n-   negotiable and transferable certificates of deposits; and\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months.\n\nExclude:\n\n-   deposits.\n\n  \n\n4.1 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 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 debt securities”.\n\n4.2 Other short-term debt securities\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than promissory notes/commercial paper (identified above). Include negotiable and transferable certificates of deposits.\n\nInclude 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 securities”.\n\n4.3 Long-term debt securities\n\nReport all borrowings by the reporting entity in the form of long-term debt securities. Include all debt securities issued with a residual term to maturity of greater than 12 months.\n\n4.4.1 Short-term loans from ADIs - Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from ADIs/banks.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nSettlement account balances due to other banks should be separately identified and reported as “Deposits and Placements due to financial corporations: Banks”.\n\n4.4.2 Short-term loans from ADIs - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from ADIs/banks.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nSettlement account balances due to other banks should be separately identified and reported as “Deposits and Placements due to financial corporations: Banks”.\n\n4.5.1 Short-term loans: Other - Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties other than banks and other ADIs.\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 “Deposits and Placements due to financial corporations”.\n\n4.5.2 Short-term loans: Other - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties other than banks and other ADIs.\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 “Deposits and Placements due to financial corporations”.\n\n4.6.1 Long-term loans – Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate long-term loans from all domestic counterparties.\n\nA loan is considered to be long-term if its residual term to maturity is greater than 12 months.\n\n4.6.2 Long-term loans - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate long-term loans from all domestic counterparties.\n\nA loan is considered to be long-term if its residual term to maturity is greater than 12 months.\n\n4.7 Total other borrowings\n\nSum the component parts listed under “Other Borrowings”.\n\n5. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112.\n\n5.3 Total income tax liability\n\nSum the income tax liability items determined in accordance with AASB 112 above.\n\n6. Other liabilities\n\n6.1 Interest accruals not elsewhere included\n\nInclude:\n\n-   interest accrued but not yet paid and not accounted for elsewhere.\n\nExclude:\n\n-   interest added to loan and deposit accounts; and\n-   interest accrued on securities included in their carrying value.\n\n6.2 Trade day vs settlement adjustments\n\nInclude:\n\n-   any timing adjustments made to liability total for recording securities held on a settlement-day rather than trade-day basis.\n\n6.3 Claims arising from repos, stock lending\n\nInclude:\n\nSecurities sold under agreements to repurchase, stock lending\n\nThese transactions are to be recorded in accordance with AASB 139. Where the transferee of the stock effectively receives a lenders 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. 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 RFC’s physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected.\n\n6.4 Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when unfavorable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing models.\n\n6.5 Other accounts payable\n\nInclude:\n\n-   tax payable;\n-   employee entitlements accrued;\n-   prepaid commissions, fees, premiums and other prepayments received;\n-   items in suspense - Report suspense or unreconciled/unidentified transactions/balances here; and\n-   payables not elsewhere included.\n\n6.6-6.7 Defined benefit liabilities\n\nInclude defined benefit liabilities 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.\n\n7. Total liabilities issued to residents\n\nSum all liabilities issued to residents.\n\nPart 3 - Total liabilities\n\nSum all liabilities issued to residents and non-residents.\n\nPart 4 - Memo items\n\n1.  Contingent liabilities arising from bill endorsements\n\nEndorsement of a bill of exchange creates a contingent liability by the endorser to pay out the funds conditional on the bearer/holder demanding payment.\n\nBills of exchange that have been endorsed and sold and are not in an RFC’s asset portfolio are included in this Memo item.\n\nBills of exchange that have been endorsed and held in an RFC’s asset portfolio are included in the Statement of Financial Position under either Trading Securities or Investment Securities.\n\nOnly endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n  \nExclude:\n\n-   bills of exchange accepted and then sold by the institution (these appear in acceptances); and\n-   bills of exchange neither accepted nor endorsed.\n\nSection C: Shareholders’ equity\n\nShareholders’ equity attributable to shareholders of the company.","sortOrder":31},{"sectionNumber":"Part 1","sectionType":"part","heading":"Foreign assets","content":"# Part 1 - Foreign assets\n\nReport all claims against non-resident institutions, including claims on an overseas parent, subsidiaries, branches or associates. Assign these claims to the following categories:\n\n1.  Deposits\n\nInclude all deposits with non-residents. Report transferable deposits (those exchangeable on demand at par without restriction or penalty and are freely transferable by cheque) and other deposits (i.e. claims reflecting evidence of deposit for example, non-transferable savings deposits and time deposits).\n\n2. Loans\n\nInclude financial assets that are created through the lending of funds by a creditor (the Australian reporting entity) to a debtor (non-resident institution) through an arrangement in which the lender receives a non-tradable document or instrument, or no security evidencing a transaction.\n\n3. Debt securities\n\nInclude all debt securities held by the Australian reporting entity and issued by non-residents, which are usually traded (or tradable) in organised or other financial markets. Include those securities issued by non-resident enterprises and traded on the Australian market.\n\n4. Equity\n\nRefers to equity held by the Australian reporting entity in non-resident institutions.\n\n5. Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when favourable to the reporting entity. Fair values are obtained from quoted market prices, discounted cash flow models and options pricing models.\n\n6. Other\n\nInclude the following claims on non-residents: trade credit claims; overdue settlements (or amounts past due and unpaid); miscellaneous accounts receivable and any other claims not classified to the above categories.","sortOrder":32},{"sectionNumber":"Part 2","sectionType":"part","heading":"Domestic assets","content":"Reporting Form RRF 320.0\n\nStatement of Financial Position\n\nInstruction Guide\n\nGeneral directions and notes\n\nAll Registered Financial Corporations (RFCs) that have total assets equal to or greater than $50 million, after consolidating all RFCs of the same category in a group of related bodies corporate (e.g. two or more money market corporations in the same group) on a Domestic books basis are required to file this return monthly. Consolidated reporting is preferred, but arrangements may be negotiated for less consolidated reporting.\n\nReporting entity\n\nForm RRF 320.0 Statement of Financial Position (RRF 320.0) is to be completed by all RFCs on a Domestic books basis.\n\nThe Domestic books of the registered entity relates to the Australian books of the Australian entity and has the following scope:\n\n-   do not consolidate Australian and offshore controlled entities or associated entities that are not required to complete this form;\n-   exclude offshore branches of the Australian registered entity from this reporting unit;\n-   report the Australian consolidated entity’s operations/transactions that are booked inside Australia; and\n-   include transactions with non-residents recorded on Australian books. These are recorded separately in foreign assets and liabilities issued to non-residents.\n\nSecuritisation deconsolidation principle\n\nWhere an RFC 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;\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the RFC’s reported amounts in APRA’s regulatory reporting returns.\n\nWhere an RFC participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, such exposures are to be reported as on-balance sheet assets in APRA’s regulatory reporting returns.\n\nReporting period\n\nThe form is to be completed as at the last business day of the month. All RFCs should submit the completed form to APRA within 10 business days of the end of the relevant month.\n\nUnit of measurement\n\nAll RFCs are asked to complete the form in thousands of Australian dollars rounded to the nearest whole number (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;[\\[4\\]](#_ftn4)\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; and[\\[5\\]](#_ftn5)\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 139 Financial Instruments: Recognition and Measurement (AASB 139). However, those foreign currency derivatives that are not within the scope of AASB 139 (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.\n\nNetting\n\nInstitutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 139, AASB 7 Financial Instruments: Disclosures (AASB 7) and AASB 132 Financial Instruments: Disclosure and Presentation (AASB 132).\n\nTerm to maturity\n\nAny references to term to maturity in this form refer to residual term to maturity.\n\nBasis of preparation\n\nUnless otherwise specifically stated, institutions are to comply with Australian accounting standards regarding the recognition and measurement of asset, liability and equity items.\n\n  \nSector 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 (CSOs)\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-   CSOs and non-profit institutions controlled and mainly financed by government include in general government.\n\n# Non-financial corporations\n\nPrivate non-financial corporations\n\nPrivate 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\nPrivate 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\nPublic 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 Telstra and Australia Post (record as trading enterprises owned by the Commonwealth Government);\n-   departments of the ACT and Northern Territory Governments (record as State, Territory and local general government); and\n-   the Reserve Bank of Australia (RBA) of Australia and Commonwealth government financial institutions such as the Australian Industry Development Corporation (AIDC) and the 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 provides 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### Banks\n\nBanks refers to corporations, in relation to which an authority under subsection 9(3) is in force and which hold a consent under section 66 of the Banking Act 1959 (Cth) to use the word bank.\n\nInclude:\n\n-   development banks; and\n-   foreign banks licensed to operate in Australia under the Banking Act 1959 (Cth).\n\nExclude:\n\n-   merchant banks (record as non-bank financial intermediaries); and\n-   non-resident banks (report as non-resident counterparties).\n\n### Other ADIs\n\nOther authorised deposit-taking institutions (ADIs) refers to corporations, in relation to which an authority under subsection 9(3) is in force, but which do not hold a consent under section 66 under the Banking Act 1959 (Cth) to use the word bank.\n\n### RFCs\n\nRFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 (Cth) that are not licensed to operate in Australia as banks, other authorised depository corporations, life or general insurance corporations, or superannuation funds.\n\nInclude:\n\n-   money market corporations (also referred to as \"merchant banks\") (D);\n-   pastoral finance companies (E);\n-   non-pastoral finance companies (G, F); and\n-   cash management trusts.\n\nA list of corporations registered under the Financial Sector (Collection of Data) Act 2001 (Cth) and their classification are available on request.\n\nExclude:\n\n-   intra group 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 (Cth).\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 (Cth).\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); and\n-   Northern Territory Treasury Corporation (NT TCorp).\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\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); and\n-   property and trading trusts, include in private trading corporations.\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\n## Resident/non-resident classification\n\n-   An 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-   A 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  \nOther definitions\n\nPersonal refers to individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.\n\nCommercial refers to 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’, ‘associated entity’. These terms are defined in accordance with AASB 127 Consolidated and Separate Financial Statements (AASB 127), AASB 3 Business Combinations (AASB 3) and AASB 128 Investments in Associates (AASB 128).\n\n###   \nSpecific instructions\n\n### Section A: Assets\n\n# Part 1 - Foreign assets\n\nReport all claims against non-resident institutions, including claims on an overseas parent, subsidiaries, branches or associates. Assign these claims to the following categories:\n\n1.  Deposits\n\nInclude all deposits with non-residents. Report transferable deposits (those exchangeable on demand at par without restriction or penalty and are freely transferable by cheque) and other deposits (i.e. claims reflecting evidence of deposit for example, non-transferable savings deposits and time deposits).\n\n2. Loans\n\nInclude financial assets that are created through the lending of funds by a creditor (the Australian reporting entity) to a debtor (non-resident institution) through an arrangement in which the lender receives a non-tradable document or instrument, or no security evidencing a transaction.\n\n3. Debt securities\n\nInclude all debt securities held by the Australian reporting entity and issued by non-residents, which are usually traded (or tradable) in organised or other financial markets. Include those securities issued by non-resident enterprises and traded on the Australian market.\n\n4. Equity\n\nRefers to equity held by the Australian reporting entity in non-resident institutions.\n\n5. Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when favourable to the reporting entity. Fair values are obtained from quoted market prices, discounted cash flow models and options pricing models.\n\n6. Other\n\nInclude the following claims on non-residents: trade credit claims; overdue settlements (or amounts past due and unpaid); miscellaneous accounts receivable and any other claims not classified to the above categories.\n\n# Part 2 - Domestic 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-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either a Trading Security or Investment Security); and\n-   bills receivable and remittances in transit.\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\n1.1 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\n1.2 Deposits at call\n\n1.2.1 Banks\n\nInclude all deposits with Australian resident banks that are available on demand. Report 11am accounts and 24-hour money. Exclude exchange settlement accounts.\n\n1.2.2 Other ADIs\n\nInclude all deposits with Australian resident ADIs other than banks that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.2.3 RFCs\n\nInclude all deposits with entities subject to the Financial Sector (Collection of Data) Act 2001 and not licensed to operate as banks, other authorised depository institutions, life or general insurance corporations, or superannuation funds that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.2.4 Other financial institutions\n\nInclude all deposits with other financial institutions that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.3 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\n1.4 Due from clearing houses\n\nInclude net claims on recognised clearing houses such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFECH) in Australia.\n\n1.5 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with banks and non-bank financial institutions;\n-   amounts owing from banks and other financial institutions in relation to the payments system;\n-   items in the course of collection from banks and other financial institutions in relation to the payments system;\n-   securities sold not delivered/security settlements - record receivables for unsettled sales of securities. This item arises only if the reporting institution record securities on a settlement date basis as opposed to trade date basis; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposit. These items should be reported as short-term debt securities in either the Trading Securities or Investment Securities category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance, unless a legal right of set-off exists in accordance with AASB 139, AASB 132 and AASB 7.\n\n1.5.1 Due from RBA\n\nInclude settlement account balances due from the RBA and other central banks, as well as securities sold not delivered/security settlements.\n\nFunds held with the RBA or any foreign central bank should also be reported in this data item.\n\n1.5.2 Due from banks\n\nInclude settlement account balances due from banks, as well as securities sold not delivered/security settlements.\n\n1.5.3 Due from other ADIs\n\nInclude settlement account balances due from other ADIs, as well as securities sold not delivered/security settlements.\n\n1.5.4 Due from RFCs\n\nInclude settlement account balances due from entities subject to the Financial Sector (Collection of Data) Act 2001 and not licensed to operate as banks, other ADIs, life or general insurance corporations, or superannuation funds, as well as securities sold not delivered/security settlements.\n\n1.5.5 Due from other financial institutions\n\nInclude settlement account balances due from other financial institutions, as well as securities sold not delivered/security settlements.\n\n1.6 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above.\n\n1.6.1 Total cash and liquid assets of which denominated in foreign currency (AUD equivalent)\n\nOf the total amount reported for cash and liquid assets, identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount.\n\n2. Trading securities\n\nTrading securities are defined in accordance with AASB 139. Trading securities are recorded at net fair value, which is defined in accordance with AASB 139. Report short sold positions as a negative asset against the appropriate debt or equity security item.\n\n# 2.1 Debt securities\n\nInclude all debt securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130).\n\n# 2.2 Equity securities\n\nInclude all equity trading securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130.\n\n# 2.3 Total trading securities\n\nSum all “Trading securities” reporting items.\n\n# 2.3.2 Trading securities of which commercial paper and promissory notes issued by selected non-financial entities\n\nCommercial paper and promissory notes (one-name paper) issued by:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n# 2.3.3 Trading securities of which holdings of own bill acceptances and endorsements by selected non-financial entities\n\nReport the amount of bills of exchange that have been accepted, or accepted and endorsed, and continue to be held by this entity at market value by counterparty of drawer. Only endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs\n\nExclude:\n\n-   bills of exchange neither accepted nor endorsed.\n\n3. Investment securities\n\nInvestment securities are those securities, which are not Trading Securities. 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\nInclude:\n\n-   strategic investment in the equity securities of entities that are deemed to be \"controlled entities\", \"associated entity\" or \"joint ventures\" and are outside the consolidated reporting unit. These terms are defined in accordance with AASB 127, AASB 3, AASB 128 and AASB 131 Interests in Joint Ventures.\n\nInvestment securities are recorded at cost and adjusted for the amortisation of any premiums and discounts on purchase over the period of maturity.\n\n# 3.1 Debt securities\n\nInclude all debt securities consistent with the classification and measurement basis used for Investment Securities by institutions in accordance with AASB 130 and AASB 7.\n\n# 3.2 Equity securities\n\nInclude all equity securities consistent with the classification used for Investment Securities by institutions in accordance with AASB 130 and AASB 7.\n\n3.2.1 ADIs\n\nRecord the holding of equity securities issued by ADIs that are held as Investment Securities.\n\n  \n\n3.2.2 Insurance corporations\n\nRecord the holding of equity securities issued by insurance corporations that are held as Investment Securities.\n\n3.2.3 Other\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Investment Securities.\n\n# 3.3 Total investment securities\n\nSum all “investment securities” reporting items.\n\n3.3.2 Investment securities of which commercial paper and promissory notes issued by selected non-financial entities\n\nCommercial paper and promissory notes (one-name paper) issued by:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n3.3.3 Investment securities of which holdings of own bill acceptances and endorsements\n\nReport the amount of bills of exchange that have been accepted, or accepted and endorsed, and continue to be held by this entity at market value by counterparty of drawer. Only endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\nExclude:\n\n-   bills of exchange neither accepted nor endorsed.\n\n4. Acceptances of customers\n\n# 4.1 Total acceptances of customers - Net\n\nAcceptances comprise undertakings by a RFC to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the RFC’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 RFC’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in a RFC’s asset portfolio can be included in the Statement of Financial Position under either Trading Securities or Investment Securities.\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\n5. Loans and advances\n\nLoans and advances are investments of the RFC, 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 Trading Securities or Investment Securities.\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;\n-   subordinated loans; and\n-   loans to controlled entities, associates and joint ventures.\n\nLoans and advances should be brought to account at the gross value of the outstanding balance.\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. were 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\nNote: Specific provision and collective provision 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 collective provision can be disclosed in aggregate. The specific provision and collective provision is a prudential classification determined in accordance with prudential standards.\n\n5.1 Loans to households and persons\n\nThis comprises individuals, or groups of individuals, whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   family trusts, sole proprietors, partnerships and any other unincorporated enterprises owned by households. Record these as private unincorporated businesses.\n\n5.1.1.1 (1) Housing: Owner-occupied – Gross of specific provisions and collective provision\n\nInclude:\n\n-   the value of housing loans to Australian householders, 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 collective provisions.\n\n5.1.1.1 (2) Housing: Owner-occupied – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.1 (3) Housing: Owner-occupied – Collective provision\n\nReport the collective provision applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.1.1.1 (1) Housing: Owner-occupied – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for \"Housing: Owner-occupied\" identify the component that is revolving credit facilities secured by residential mortgage. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.2 (1) Housing: Investment – Gross of specific provisions and collective provision\n\nInclude:\n\n-   the value of investment housing loans to Australian householders, 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 investment housing.\n\nThis reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.2 (2) Housing: Investment – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.2 (3) Housing: Investment – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.2.1 (1) Housing: Investment – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for \"Housing: Investment\" identify the component that is revolving credit facilities secured by residential mortgage. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.3 (2) Total housing – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.3 (3) Total housing – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.3.1 (1) Total housing loans of which fixed interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Housing loans” identify the component that has a fixed interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.3.2 (1) Total housing loans of which variable interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Housing loans” identify the component that has a variable interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2 (1) Revolving credit – Gross of specific provisions and collective provision\n\nInclude the gross value of loans of a revolving credit nature to Australian householders, which were originally approved 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2 (2) Revolving credit – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2 (3) Revolving credit – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.2.1 (1) Revolving credit – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for ”Revolving credit”, identify the component that is revolving credit facilities secured by residential mortgage originally approved for a purpose other than housing. This reporting item should be reported gross of any specific provisions and collective provision.\n\n  \n\n5.1.2.2 (1) Revolving credit – Of which credit cards – Gross of specific provisions and collective provision\n\nInclude the gross value of credit card liabilities of Australian householders. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2.2 (2) Revolving credit – Of which credit cards – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2.2 (3) Revolving Credit – Of which credit cards – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.2.3 (1) Revolving credit – Of which margin lending – Gross of specific provisions and collective provision\n\nOf the total reported for “Revolving credit”, identify the component that is revolving credit facilities for the purpose of purchasing equities, where the underlying security is equities. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2.3 (2) Revolving Credit – Of which margin lending – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2.3 (3) Revolving Credit – Of which margin lending – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.3 (1) Leasing - Gross of specific provisions and collective provision\n\nInclude the gross value of lease financing to Australian householders. This reporting item should be reported net of unearned revenue and gross of specific provisions.\n\n5.1.3 (2) Leasing – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.3 (3) Leasing – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.4 (1) Other personal term loans – Gross of specific provisions and collective provision\n\nInclude the gross value of personal term loans to Australian householders for purposes other than housing and other than revolving credit, credit card and lease financing. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.4 (2) Other personal term loans – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.4 (3) Other personal term loans – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.4.1 (1) Other personal term loans – Of which fixed interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Other personal term loans” identify the component that has a fixed interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.4.2 (1) Other personal term loans – Of which variable interest rate – Gross of specific provisions and collective provision\n\nInclude the gross value of variable rate term loans to Australian householders for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nOf the total reported for “Other personal term loans” identify the component that has a variable interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.5 (1) Total loans to households and persons – Gross of specific provisions and collective provision\n\nSum the gross value of loans to Australian householders. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.5 (2) Total loans to households and persons – Specific provisions\n\nReport the specific provisions debts applied to this loan item.\n\n5.1.5 (3) Total loans to households and persons – Collective provision\n\nReport the collective provision for this reporting line.\n\n5.2 Commercial lending to residents\n\n5.2.1 (1) Loans to private trading corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian private trading corporations.\n\n5.2.1 (2) Loans to private trading corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.1 (3) Loans to private trading corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.1.1 (1) Loans to private trading corporations: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders, for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.1.2 (1) Loans to private trading corporations: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.1.3 (1) Loans to private trading corporations: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n5.2.1.4 (1) Loans to private trading corporations: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions.\n\n5.2.1.5 (1) Loans to private trading corporations: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.2 (1) Loans to public non-financial corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian public non-financial corporations.\n\n5.2.2 (2) Loans to public non-financial corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.2 (3) Loans to public non-financial corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.2.1 (1) Loans to public non-financial corporations: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders, for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.2.2 (1) Loans to public non-financial corporations: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.2.3 (1) Loans to public non-financial corporations: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n  \n\n5.2.2.4 (1) Loans to public non-financial corporations: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions and collective provision.\n\n5.2.2.5 (1) Loans to public non-financial corporations: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.3 (1) Loans to unincorporated businesses and community service organisations – Gross of specific provisions and collective provision\n\nInclude the total gross value of loans to Australian CSOs and unincorporated businesses.\n\n5.2.3 (2) Loans to unincorporated businesses and CSOs – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.2.3 (3) Loans to unincorporated businesses and CSOs– Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.3.1 (1) Loans to unincorporated businesses and CSOs: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.3.2 (1) Loans to unincorporated businesses and CSOs: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.3.3 (1) Loans to unincorporated businesses and CSOs: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n5.2.3.4 (1) Loans to unincorporated businesses and CSOs: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions and collective provision.\n\n5.2.3.5 (1) Loans to unincorporated businesses and CSOs: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.4 (1) Loans to Banks – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian banks.\n\n5.2.4 (2) Loans to Banks – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.4 (3) Loans to Banks – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.5 (1) Loans to other ADIs – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to other Australian ADIs.\n\n5.2.5 (2) Loans to other ADIs – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.5 (3) Loans to other ADIs – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.2.6 (1) Loans to RFCs – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to RFCs.\n\n5.2.6 (2) Loans to RFCs – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.6 (3) Loans to RFCs – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.7 (1) Loans to other financial corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to all other Australian financial corporations that are not banks or ADIs. This includes life insurance corporations, pension funds, other insurance corporations, central borrowing authorities and other financial institutions.\n\n5.2.7 (2) Loans to other financial corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.7 (3) Loans to other financial corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.8 (1) Loans to Government – Gross of specific provisions and collective provision\n\nInclude the total gross value of loans to Commonwealth general government and State, Territory and local general government. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.8 (2) Loans to Government – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.8 (3) Loans to Government – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.9 (1) Total commercial lending - Gross of specific provisions and collective provision\n\nSum the gross value of commercial lending. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.9 (2) Total commercial lending – Specific provisions\n\nReport the aggregate specific provisions applying to commercial lending.\n\n5.2.9 (3) Total commercial lending – Collective provision\n\nReport the aggregate collective provision for this reporting line.\n\n5.2.9.1 (1) Total commercial lending of which: Leasing\n\nReport the gross total of leases from commercial lending. Leasing includes all finance, operating and leveraged leases.\n\n5.3 (1) Total gross loans and advances – Gross of specific provisions and collective provision\n\nSum the gross value of loans and advances (to households and Commercial Lending).\n\n5.3 (2) Total gross loans and advances – Specific provisions\n\nRecord the specific provisions applying to the total loan portfolio.\n\n5.3 (3) Total gross loans and advances – Collective provision\n\nRecord the collective provision applying to the total loan portfolio.\n\n5.3.1 (1) Total gross loans and advances of which: Margin lending\n\nLending for the purpose of purchasing equities, where the underlying security is equities.\n\n5.3.2 (1) Total gross loans and advances of which: Loans and advances to rural producers\n\nRecord loans to rural producers. Use the following Australian and New Zealand Standard Industrial Classification (ANZSIC) categories:\n\n| ANZSIC | Types of Industry                    |\n| ------ | ------------------------------------ |\n| 011    | Horticulture and Fruit Growing       |\n| 012    | Grain, Sheep and Beef Cattle Farming |\n| 013    | Dairy Cattle Farming                 |\n| 014    | Poultry Farming                      |\n| 015    | Other Livestock Farming              |\n| 016    | Other Crop Growing                   |\n| 021    | Services to Agriculture              |\n\n5.3.3 (1) Total gross loans and advances of which: Loans held for sale\n\nLoans held for sale are loans (e.g. mortgages) acquired and held by an RFC with the intention of resale in the short-term (i.e. within 12 months of acquisition).\n\n5.4 Intra-group loans and advances\n\n5.4.1 Total (gross of provisions for impairment and collective provision)\n\nReport all intra-group loans and advances (which include loan categories as defined above) to related parties that are resident entities.\n\nInclude:\n\n-   loans to related parties that are resident entities.\n\nExclude:\n\n-   holdings of debt securities issued by related parties that are resident entities (report as Investment or Trading securities);\n-   other accounts receivable (e.g. fees and commissions receivable) from related parties that are resident entities; and\n-   account balances that qualify as deposits.\n\n5.4.2 Total (net of provisions for impairment and collective provision)\n\nRecord the net loans and advances to related parties\n\nNote: Specific provision and collective provision for Intragroup loans and advances are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and collective provision can be disclosed in aggregate.\n\n6. Intangible assets\n\nIntangible assets have been divided into “intangible assets with a finite life” and “Intangible assets with an infinite life (including goodwill)”\n\nClassification of assets as intangible must be in compliance with AASB 138 Intangible Assets. As a guide an ADI should adopt the disclosure used in its annual financial report.\n\n6.1 Intangible assets with a finite life\n\nInclude total intangible assets with a finite life.\n\n  \n\n6.2 Accumulated amortisation\n\nInclude the total amount of amortisation of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n6.3 Net intangible assets with a finite life\n\nSubtract the “accumulated amortisation” from the “intangible assets with a finite life”.\n\n6.4 Intangible assets with an infinite life (including goodwill)\n\nInclude total intangible assets with an infinite life.\n\n6.5 Impairment\n\nInclude the total amount of impairment of intangible assets (including goodwill impairment) over the period from the date of acquisition to the end of the reporting period.\n\n6.6 Net intangible assets with an infinite life\n\nSubtract the “impairment” from the “intangible assets with an infinite life”.\n\n7. Other domestic assets\n\n7.1 Financial assets\n\n7.1.1 Interest accruals not elsewhere included\n\nInclude:\n\n-   interest accrued but not yet received and not accounted for elsewhere.\n\nExclude:\n\n-   interest added to loan accounts; and\n-   interest accrued on securities included in their carrying value.\n\n7.1.2 Trade day vs settlement adjustments\n\nInclude any timing adjustments made to asset total for recording securities held on a settlement-day rather than trade-day basis.\n\n7.1.3 Claims arising from repos and stock lending/borrowing\n\nInclude securities purchased under agreements to resell, stock borrowing.\n\nTreatment is to be consistent with AASB 139. Where the transferee of the stock effectively receives a lenders 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. 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 institution's physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected.\n\n7.1.4 Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when favorable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing model.\n\n7.1.5 Other accounts receivable\n\nInclude:\n\n-   prepaid commissions, fees, premiums and other prepayments;\n-   items in suspense - Report suspense or unreconciled/unidentified transactions/balances here; and\n-   receivables not elsewhere included.\n\n7.1.6 Defined benefit asset\n\nInclude defined benefit asset consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n7.1.7 Tax asset\n\nThis is defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of current and deferred tax assets are to be made in accordance with AASB 112.\n\n7.2 Non-financial assets\n\nReport any other investments not included elsewhere. The reporting of non-financial assets should be in accordance with applicable Australian accounting standards.\n\n7.2.1 Operating lease arrangement receivables – Machinery and equipment\n\nReport any receivables from operating leases of terms of one year or more for tangible assets (e.g. motor vehicles and other plant and equipment). Exclude Leasing of land and buildings.\n\n7.2.2 Other non-financial assets\n\nReport any other non financial assets not reported elsewhere.\n\nInclude:\n\n-   plant, equipment, property, capitalised software;\n-   physical stocks of commodities other than gold bullion;\n-   valuables and artwork;\n-   property purchased/held available for sale;\n-   all property that has been acquired or is held available for sale. This may include land developments, land and buildings, Investment property and other property (e.g. motor vehicles); and\n-   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 servicing right.\n\n8. Total domestic assets\n\nSum all domestic assets.\n\nPart 3 - Total assets\n\nSum all foreign and domestic assets.\n\nPart 4 - Memo items\n\n1.  Outstanding principal balance of securitised assets\n\nReport and provide a break up of the outstanding principal balance of all loans and other assets that have been sold to or originated into a SPV by or on behalf of the RFC or by a third party to a SPC Sponsored by the RFC (e.g. Warehouse Trust). Do not include in these amounts any assets reported in “total assets” above.\n\nInclude loans to:\n\n-   households;\n-   CSOs/non-profit institutions serving households;\n-   non-financial corporations;\n-   life insurance corporations;\n-   pension funds;\n-   other insurance corporations; and\n-   other financial institutions (as defined in ‘Other Definitions’ above).\n\nExclude loans to:\n\n-   general government;\n-   RBA;\n-   banks;\n-   other ADIs;\n-   RFCs;\n-   central borrowing authorities; and\n-   also exclude any securitized intra-group loans.\n\nSection B: Liabilities\n\nPart 1 - Liabilities issued to non-residents\n\nReport all non-equity liabilities to non-residents, including liabilities to an overseas parent, subsidiaries, branches or associates. This includes:\n\n1.  Deposits\n\nInclude all deposit liabilities repayable to non-residents. This includes transferable deposits (those exchangeable on demand at par without restriction or penalty and are freely transferable by cheque) and other deposits, i.e. liabilities reflecting evidence of deposit, for example non-transferable savings deposits, time deposits.\n\n2. Loans\n\nInclude financial liabilities that are created through the lending of funds by a creditor (the non-resident investor) to a debtor (the Australian reporting entity) through an arrangement in which the lender receives a non-tradable document or instrument or no security evidencing a transaction.\n\n3. Debt securities\n\nInclude all debt securities issued by the Australian reporting entity to non-residents which are usually traded (or tradable) in organised or other financial markets.\n\n4. Derivative financial instruments\n\nInclude all trading and non trading derivative contracts in a net liability position consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when unfavourable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing models.\n\n5. Other\n\nInclude the following liabilities issued to non-residents: trade credit liabilities; overdue settlements (arrears, or amounts past due and unpaid), miscellaneous accounts payable and any other liabilities not classified to the above categories.\n\nPart 2 - Liabilities issued to residents\n\n1.  Deposits and placements due to\n\nDeposits\n\nThis refers to deposits repayable to other domestic institutions. All deposits are to be reported net of any set-offs. Use the classification schema information that was provided as a reference guide at the start of this document to appropriately classify the sector disclosure required.\n\nInclude:\n\n-   account balances from Australian banks and non-bank financial intermediaries such as merchant banks;\n-   deposits from Australian banks and non-bank financial institutions;\n-   $A equivalent of foreign currency deposits;\n-   deposits from controlled and associated entities; and\n-   purchased payment facilities such as smart cards and electronic cash.\n\nExclude:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to controlled entities and associates;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other banks;\n-   promissory notes; and\n-   commercial paper.\n\n  \nPlacements due to\n\nThis includes settlement account balances due to other domestic financial institutions. This 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\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with banks and non-bank financial institutions;\n-   amounts owing to banks and other financial institutions in relation to the payments system;\n-   items in the course of collection – due to banks and other financial institutions in relation to the payments system; and\n-   securities purchased not delivered/security settlements – record payables for unsettled purchases of securities only with financial institutions here. This item only arises if securities are recorded on a settlement date basis as opposed to a trade date basis.\n\n1.2.1 Placements due to banks\n\nInclude settlement account balances due to other Australian resident banks.\n\n1.2.2 Placements due to other ADIs and RFCs\n\nInclude settlement account balances due to other ADIs and RFCs.\n\n1.2.3 Placements due to RBA\n\nInclude settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n\n1.2.4 Placements due to other financial institutions\n\nInclude settlement account balances due to other financial institutions.\n\n1.6 Total deposit and placement liabilities\n\nSum the reporting items for amounts reported for deposit and placement liabilities.\n\n1.6.1 Total deposit and placement liabilities of which denominated in foreign currency (AUD equivalent)\n\nOf the total amount reported for “total deposit and placement liabilities” identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount.\n\n  \n\n2. Due to clearing houses\n\nInclude 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\n3. Acceptances\n\nAcceptances comprise undertakings by an RFC to pay bills of exchange drawn on customers. The RFC expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the RFC’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 RFC’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in a RFC’s asset portfolio can be included in the Statement of Financial Position under either Trading Securities or Investment Securities.\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\n4. Other borrowings\n\nInclude:\n\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to controlled entities and associates;\n-   treasury related short-term borrowings from other banks;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less;\n-   short-term debt securities from controlled and associated entities;\n-   negotiable and transferable certificates of deposits; and\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months.\n\nExclude:\n\n-   deposits.\n\n  \n\n4.1 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 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 debt securities”.\n\n4.2 Other short-term debt securities\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than promissory notes/commercial paper (identified above). Include negotiable and transferable certificates of deposits.\n\nInclude 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 securities”.\n\n4.3 Long-term debt securities\n\nReport all borrowings by the reporting entity in the form of long-term debt securities. Include all debt securities issued with a residual term to maturity of greater than 12 months.\n\n4.4.1 Short-term loans from ADIs - Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from ADIs/banks.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nSettlement account balances due to other banks should be separately identified and reported as “Deposits and Placements due to financial corporations: Banks”.\n\n4.4.2 Short-term loans from ADIs - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from ADIs/banks.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nSettlement account balances due to other banks should be separately identified and reported as “Deposits and Placements due to financial corporations: Banks”.\n\n4.5.1 Short-term loans: Other - Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties other than banks and other ADIs.\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 “Deposits and Placements due to financial corporations”.\n\n4.5.2 Short-term loans: Other - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties other than banks and other ADIs.\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 “Deposits and Placements due to financial corporations”.\n\n4.6.1 Long-term loans – Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate long-term loans from all domestic counterparties.\n\nA loan is considered to be long-term if its residual term to maturity is greater than 12 months.\n\n4.6.2 Long-term loans - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate long-term loans from all domestic counterparties.\n\nA loan is considered to be long-term if its residual term to maturity is greater than 12 months.\n\n4.7 Total other borrowings\n\nSum the component parts listed under “Other Borrowings”.\n\n5. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112.\n\n5.3 Total income tax liability\n\nSum the income tax liability items determined in accordance with AASB 112 above.\n\n6. Other liabilities\n\n6.1 Interest accruals not elsewhere included\n\nInclude:\n\n-   interest accrued but not yet paid and not accounted for elsewhere.\n\nExclude:\n\n-   interest added to loan and deposit accounts; and\n-   interest accrued on securities included in their carrying value.\n\n6.2 Trade day vs settlement adjustments\n\nInclude:\n\n-   any timing adjustments made to liability total for recording securities held on a settlement-day rather than trade-day basis.\n\n6.3 Claims arising from repos, stock lending\n\nInclude:\n\nSecurities sold under agreements to repurchase, stock lending\n\nThese transactions are to be recorded in accordance with AASB 139. Where the transferee of the stock effectively receives a lenders 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. 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 RFC’s physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected.\n\n6.4 Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when unfavorable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing models.\n\n6.5 Other accounts payable\n\nInclude:\n\n-   tax payable;\n-   employee entitlements accrued;\n-   prepaid commissions, fees, premiums and other prepayments received;\n-   items in suspense - Report suspense or unreconciled/unidentified transactions/balances here; and\n-   payables not elsewhere included.\n\n6.6-6.7 Defined benefit liabilities\n\nInclude defined benefit liabilities 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.\n\n7. Total liabilities issued to residents\n\nSum all liabilities issued to residents.\n\nPart 3 - Total liabilities\n\nSum all liabilities issued to residents and non-residents.\n\nPart 4 - Memo items\n\n1.  Contingent liabilities arising from bill endorsements\n\nEndorsement of a bill of exchange creates a contingent liability by the endorser to pay out the funds conditional on the bearer/holder demanding payment.\n\nBills of exchange that have been endorsed and sold and are not in an RFC’s asset portfolio are included in this Memo item.\n\nBills of exchange that have been endorsed and held in an RFC’s asset portfolio are included in the Statement of Financial Position under either Trading Securities or Investment Securities.\n\nOnly endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n  \nExclude:\n\n-   bills of exchange accepted and then sold by the institution (these appear in acceptances); and\n-   bills of exchange neither accepted nor endorsed.\n\nSection C: Shareholders’ equity\n\nShareholders’ equity attributable to shareholders of the company.","sortOrder":33},{"sectionNumber":"1. Cash and liquid assets","sectionType":"part","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-   margin deposit accounts; and\n-   gold bullion.\n\nExclude:\n\n-   bills of exchange (reported as either a Trading Security or Investment Security); and\n-   bills receivable and remittances in transit.\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\n1.1 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\n1.2 Deposits at call\n\n1.2.1 Banks\n\nInclude all deposits with Australian resident banks that are available on demand. Report 11am accounts and 24-hour money. Exclude exchange settlement accounts.\n\n1.2.2 Other ADIs\n\nInclude all deposits with Australian resident ADIs other than banks that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.2.3 RFCs\n\nInclude all deposits with entities subject to the Financial Sector (Collection of Data) Act 2001 and not licensed to operate as banks, other authorised depository institutions, life or general insurance corporations, or superannuation funds that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.2.4 Other financial institutions\n\nInclude all deposits with other financial institutions that are available on demand. Report 11am accounts and 24\\-hour money. Exclude exchange settlement accounts.\n\n1.3 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\n1.4 Due from clearing houses\n\nInclude net claims on recognised clearing houses such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFECH) in Australia.\n\n1.5 Due from financial institutions\n\nGenerally include:\n\n-   settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with banks and non-bank financial institutions;\n-   amounts owing from banks and other financial institutions in relation to the payments system;\n-   items in the course of collection from banks and other financial institutions in relation to the payments system;\n-   securities sold not delivered/security settlements - record receivables for unsettled sales of securities. This item arises only if the reporting institution record securities on a settlement date basis as opposed to trade date basis; and\n-   margin deposit accounts with brokers.\n\nExclude:\n\n-   certificates of deposit. These items should be reported as short-term debt securities in either the Trading Securities or Investment Securities category.\n\nThis reporting item should be brought to account at the gross value of the outstanding balance, unless a legal right of set-off exists in accordance with AASB 139, AASB 132 and AASB 7.\n\n1.5.1 Due from RBA\n\nInclude settlement account balances due from the RBA and other central banks, as well as securities sold not delivered/security settlements.\n\nFunds held with the RBA or any foreign central bank should also be reported in this data item.\n\n1.5.2 Due from banks\n\nInclude settlement account balances due from banks, as well as securities sold not delivered/security settlements.\n\n1.5.3 Due from other ADIs\n\nInclude settlement account balances due from other ADIs, as well as securities sold not delivered/security settlements.\n\n1.5.4 Due from RFCs\n\nInclude settlement account balances due from entities subject to the Financial Sector (Collection of Data) Act 2001 and not licensed to operate as banks, other ADIs, life or general insurance corporations, or superannuation funds, as well as securities sold not delivered/security settlements.\n\n1.5.5 Due from other financial institutions\n\nInclude settlement account balances due from other financial institutions, as well as securities sold not delivered/security settlements.\n\n1.6 Total cash and liquid assets\n\nSum all cash and liquid assets reporting items above.\n\n1.6.1 Total cash and liquid assets of which denominated in foreign currency (AUD equivalent)\n\nOf the total amount reported for cash and liquid assets, identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount.\n\n2. Trading securities\n\nTrading securities are defined in accordance with AASB 139. Trading securities are recorded at net fair value, which is defined in accordance with AASB 139. Report short sold positions as a negative asset against the appropriate debt or equity security item.","sortOrder":34},{"sectionNumber":"2.1","sectionType":"part","heading":"Debt securities","content":"# 2.1 Debt securities\n\nInclude all debt securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130).","sortOrder":35},{"sectionNumber":"2.2","sectionType":"part","heading":"Equity securities","content":"# 2.2 Equity securities\n\nInclude all equity trading securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130.","sortOrder":36},{"sectionNumber":"2.3","sectionType":"part","heading":"Total trading securities","content":"# 2.3 Total trading securities\n\nSum all “Trading securities” reporting items.","sortOrder":37},{"sectionNumber":"2.3.2 Trading securities of which commer","sectionType":"part","heading":"2.3.2 Trading securities of which commercial paper and promissory notes issued by selected non-financial entities","content":"# 2.3.2 Trading securities of which commercial paper and promissory notes issued by selected non-financial entities\n\nCommercial paper and promissory notes (one-name paper) issued by:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.","sortOrder":38},{"sectionNumber":"2.3.3 Trading securities of which holdin","sectionType":"part","heading":"2.3.3 Trading securities of which holdings of own bill acceptances and endorsements by selected non-financial entities","content":"# 2.3.3 Trading securities of which holdings of own bill acceptances and endorsements by selected non-financial entities\n\nReport the amount of bills of exchange that have been accepted, or accepted and endorsed, and continue to be held by this entity at market value by counterparty of drawer. Only endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs\n\nExclude:\n\n-   bills of exchange neither accepted nor endorsed.\n\n3. Investment securities\n\nInvestment securities are those securities, which are not Trading Securities. 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\nInclude:\n\n-   strategic investment in the equity securities of entities that are deemed to be \"controlled entities\", \"associated entity\" or \"joint ventures\" and are outside the consolidated reporting unit. These terms are defined in accordance with AASB 127, AASB 3, AASB 128 and AASB 131 Interests in Joint Ventures.\n\nInvestment securities are recorded at cost and adjusted for the amortisation of any premiums and discounts on purchase over the period of maturity.","sortOrder":39},{"sectionNumber":"3.1","sectionType":"part","heading":"Debt securities","content":"# 3.1 Debt securities\n\nInclude all debt securities consistent with the classification and measurement basis used for Investment Securities by institutions in accordance with AASB 130 and AASB 7.","sortOrder":40},{"sectionNumber":"3.2","sectionType":"part","heading":"Equity securities","content":"# 3.2 Equity securities\n\nInclude all equity securities consistent with the classification used for Investment Securities by institutions in accordance with AASB 130 and AASB 7.\n\n3.2.1 ADIs\n\nRecord the holding of equity securities issued by ADIs that are held as Investment Securities.\n\n  \n\n3.2.2 Insurance corporations\n\nRecord the holding of equity securities issued by insurance corporations that are held as Investment Securities.\n\n3.2.3 Other\n\nRecord the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Investment Securities.","sortOrder":41},{"sectionNumber":"3.3","sectionType":"part","heading":"Total investment securities","content":"# 3.3 Total investment securities\n\nSum all “investment securities” reporting items.\n\n3.3.2 Investment securities of which commercial paper and promissory notes issued by selected non-financial entities\n\nCommercial paper and promissory notes (one-name paper) issued by:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n3.3.3 Investment securities of which holdings of own bill acceptances and endorsements\n\nReport the amount of bills of exchange that have been accepted, or accepted and endorsed, and continue to be held by this entity at market value by counterparty of drawer. Only endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\nExclude:\n\n-   bills of exchange neither accepted nor endorsed.\n\n4. Acceptances of customers","sortOrder":42},{"sectionNumber":"4.1","sectionType":"part","heading":"Total acceptances of customers - Net","content":"# 4.1 Total acceptances of customers - Net\n\nAcceptances comprise undertakings by a RFC to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the RFC’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 RFC’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in a RFC’s asset portfolio can be included in the Statement of Financial Position under either Trading Securities or Investment Securities.\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\n5. Loans and advances\n\nLoans and advances are investments of the RFC, 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 Trading Securities or Investment Securities.\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;\n-   subordinated loans; and\n-   loans to controlled entities, associates and joint ventures.\n\nLoans and advances should be brought to account at the gross value of the outstanding balance.\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. were 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\nNote: Specific provision and collective provision 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 collective provision can be disclosed in aggregate. The specific provision and collective provision is a prudential classification determined in accordance with prudential standards.\n\n5.1 Loans to households and persons\n\nThis comprises individuals, or groups of individuals, whose dealings with other sectors are for personal or household purposes.\n\nExclude:\n\n-   family trusts, sole proprietors, partnerships and any other unincorporated enterprises owned by households. Record these as private unincorporated businesses.\n\n5.1.1.1 (1) Housing: Owner-occupied – Gross of specific provisions and collective provision\n\nInclude:\n\n-   the value of housing loans to Australian householders, 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 collective provisions.\n\n5.1.1.1 (2) Housing: Owner-occupied – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.1 (3) Housing: Owner-occupied – Collective provision\n\nReport the collective provision applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.1.1.1 (1) Housing: Owner-occupied – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for \"Housing: Owner-occupied\" identify the component that is revolving credit facilities secured by residential mortgage. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.2 (1) Housing: Investment – Gross of specific provisions and collective provision\n\nInclude:\n\n-   the value of investment housing loans to Australian householders, 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 investment housing.\n\nThis reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.2 (2) Housing: Investment – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.2 (3) Housing: Investment – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.2.1 (1) Housing: Investment – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for \"Housing: Investment\" identify the component that is revolving credit facilities secured by residential mortgage. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.3 (2) Total housing – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.3 (3) Total housing – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.1.1.3.1 (1) Total housing loans of which fixed interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Housing loans” identify the component that has a fixed interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.1.3.2 (1) Total housing loans of which variable interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Housing loans” identify the component that has a variable interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2 (1) Revolving credit – Gross of specific provisions and collective provision\n\nInclude the gross value of loans of a revolving credit nature to Australian householders, which were originally approved 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2 (2) Revolving credit – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2 (3) Revolving credit – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.2.1 (1) Revolving credit – Of which revolving credit secured by residential mortgage – Gross of specific provisions and collective provision\n\nOf the total reported for ”Revolving credit”, identify the component that is revolving credit facilities secured by residential mortgage originally approved for a purpose other than housing. This reporting item should be reported gross of any specific provisions and collective provision.\n\n  \n\n5.1.2.2 (1) Revolving credit – Of which credit cards – Gross of specific provisions and collective provision\n\nInclude the gross value of credit card liabilities of Australian householders. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2.2 (2) Revolving credit – Of which credit cards – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2.2 (3) Revolving Credit – Of which credit cards – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.2.3 (1) Revolving credit – Of which margin lending – Gross of specific provisions and collective provision\n\nOf the total reported for “Revolving credit”, identify the component that is revolving credit facilities for the purpose of purchasing equities, where the underlying security is equities. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.2.3 (2) Revolving Credit – Of which margin lending – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.2.3 (3) Revolving Credit – Of which margin lending – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.3 (1) Leasing - Gross of specific provisions and collective provision\n\nInclude the gross value of lease financing to Australian householders. This reporting item should be reported net of unearned revenue and gross of specific provisions.\n\n5.1.3 (2) Leasing – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.3 (3) Leasing – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.4 (1) Other personal term loans – Gross of specific provisions and collective provision\n\nInclude the gross value of personal term loans to Australian householders for purposes other than housing and other than revolving credit, credit card and lease financing. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.4 (2) Other personal term loans – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.1.4 (3) Other personal term loans – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.1.4.1 (1) Other personal term loans – Of which fixed interest rate – Gross of specific provisions and collective provision\n\nOf the total reported for “Other personal term loans” identify the component that has a fixed interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.4.2 (1) Other personal term loans – Of which variable interest rate – Gross of specific provisions and collective provision\n\nInclude the gross value of variable rate term loans to Australian householders for purposes other than housing and other than revolving credit, credit card and lease financing.\n\nOf the total reported for “Other personal term loans” identify the component that has a variable interest rate. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.5 (1) Total loans to households and persons – Gross of specific provisions and collective provision\n\nSum the gross value of loans to Australian householders. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.1.5 (2) Total loans to households and persons – Specific provisions\n\nReport the specific provisions debts applied to this loan item.\n\n5.1.5 (3) Total loans to households and persons – Collective provision\n\nReport the collective provision for this reporting line.\n\n5.2 Commercial lending to residents\n\n5.2.1 (1) Loans to private trading corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian private trading corporations.\n\n5.2.1 (2) Loans to private trading corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.1 (3) Loans to private trading corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.1.1 (1) Loans to private trading corporations: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders, for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.1.2 (1) Loans to private trading corporations: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.1.3 (1) Loans to private trading corporations: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n5.2.1.4 (1) Loans to private trading corporations: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions.\n\n5.2.1.5 (1) Loans to private trading corporations: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.2 (1) Loans to public non-financial corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian public non-financial corporations.\n\n5.2.2 (2) Loans to public non-financial corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.2 (3) Loans to public non-financial corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.2.1 (1) Loans to public non-financial corporations: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders, for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.2.2 (1) Loans to public non-financial corporations: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.2.3 (1) Loans to public non-financial corporations: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n  \n\n5.2.2.4 (1) Loans to public non-financial corporations: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions and collective provision.\n\n5.2.2.5 (1) Loans to public non-financial corporations: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.3 (1) Loans to unincorporated businesses and community service organisations – Gross of specific provisions and collective provision\n\nInclude the total gross value of loans to Australian CSOs and unincorporated businesses.\n\n5.2.3 (2) Loans to unincorporated businesses and CSOs – Specific provisions\n\nReport the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis.\n\n5.2.3 (3) Loans to unincorporated businesses and CSOs– Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.3.1 (1) Loans to unincorporated businesses and CSOs: Revolving credit\n\nInclude the gross value of loans of a revolving credit nature. Exclude loans to Australian householders for the purpose of housing.\n\nA revolving 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. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.3.2 (1) Loans to unincorporated businesses and CSOs: Credit cards\n\nInclude the gross value of credit card liabilities by Australian counterparties.\n\n5.2.3.3 (1) Loans to unincorporated businesses and CSOs: Term loans\n\nInclude the gross value of term loans. Exclude loans to householders for the purpose of housing.\n\n5.2.3.4 (1) Loans to unincorporated businesses and CSOs: Leasing\n\nInclude the gross value of lease financing to counterparties.\n\nThis reporting item should be reported net of unearned revenue and gross of specific provisions and collective provision.\n\n5.2.3.5 (1) Loans to unincorporated businesses and CSOs: FX denominated\n\nInclude the gross value of loans that are denominated in currencies other than Australian dollars, converted to AUD using the spot exchange rate effective as at the reporting date.\n\n5.2.4 (1) Loans to Banks – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to Australian banks.\n\n5.2.4 (2) Loans to Banks – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.4 (3) Loans to Banks – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.5 (1) Loans to other ADIs – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to other Australian ADIs.\n\n5.2.5 (2) Loans to other ADIs – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.5 (3) Loans to other ADIs – Collective provision\n\nReport the collective provision for this reporting line, if this is recorded or allocated by the institution on this basis.\n\n5.2.6 (1) Loans to RFCs – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to RFCs.\n\n5.2.6 (2) Loans to RFCs – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.6 (3) Loans to RFCs – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.7 (1) Loans to other financial corporations – Gross of specific provisions and collective provision\n\nInclude the gross value of loans to all other Australian financial corporations that are not banks or ADIs. This includes life insurance corporations, pension funds, other insurance corporations, central borrowing authorities and other financial institutions.\n\n5.2.7 (2) Loans to other financial corporations – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.7 (3) Loans to other financial corporations – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.8 (1) Loans to Government – Gross of specific provisions and collective provision\n\nInclude the total gross value of loans to Commonwealth general government and State, Territory and local general government. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.8 (2) Loans to Government – Specific provisions\n\nReport the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis.\n\n5.2.8 (3) Loans to Government – Collective provision\n\nReport the collective provision for this reporting line if this is recorded or allocated by the institution on this basis.\n\n5.2.9 (1) Total commercial lending - Gross of specific provisions and collective provision\n\nSum the gross value of commercial lending. This reporting item should be reported gross of any specific provisions and collective provision.\n\n5.2.9 (2) Total commercial lending – Specific provisions\n\nReport the aggregate specific provisions applying to commercial lending.\n\n5.2.9 (3) Total commercial lending – Collective provision\n\nReport the aggregate collective provision for this reporting line.\n\n5.2.9.1 (1) Total commercial lending of which: Leasing\n\nReport the gross total of leases from commercial lending. Leasing includes all finance, operating and leveraged leases.\n\n5.3 (1) Total gross loans and advances – Gross of specific provisions and collective provision\n\nSum the gross value of loans and advances (to households and Commercial Lending).\n\n5.3 (2) Total gross loans and advances – Specific provisions\n\nRecord the specific provisions applying to the total loan portfolio.\n\n5.3 (3) Total gross loans and advances – Collective provision\n\nRecord the collective provision applying to the total loan portfolio.\n\n5.3.1 (1) Total gross loans and advances of which: Margin lending\n\nLending for the purpose of purchasing equities, where the underlying security is equities.\n\n5.3.2 (1) Total gross loans and advances of which: Loans and advances to rural producers\n\nRecord loans to rural producers. Use the following Australian and New Zealand Standard Industrial Classification (ANZSIC) categories:\n\n| ANZSIC | Types of Industry                    |\n| ------ | ------------------------------------ |\n| 011    | Horticulture and Fruit Growing       |\n| 012    | Grain, Sheep and Beef Cattle Farming |\n| 013    | Dairy Cattle Farming                 |\n| 014    | Poultry Farming                      |\n| 015    | Other Livestock Farming              |\n| 016    | Other Crop Growing                   |\n| 021    | Services to Agriculture              |\n\n5.3.3 (1) Total gross loans and advances of which: Loans held for sale\n\nLoans held for sale are loans (e.g. mortgages) acquired and held by an RFC with the intention of resale in the short-term (i.e. within 12 months of acquisition).\n\n5.4 Intra-group loans and advances\n\n5.4.1 Total (gross of provisions for impairment and collective provision)\n\nReport all intra-group loans and advances (which include loan categories as defined above) to related parties that are resident entities.\n\nInclude:\n\n-   loans to related parties that are resident entities.\n\nExclude:\n\n-   holdings of debt securities issued by related parties that are resident entities (report as Investment or Trading securities);\n-   other accounts receivable (e.g. fees and commissions receivable) from related parties that are resident entities; and\n-   account balances that qualify as deposits.\n\n5.4.2 Total (net of provisions for impairment and collective provision)\n\nRecord the net loans and advances to related parties\n\nNote: Specific provision and collective provision for Intragroup loans and advances are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and collective provision can be disclosed in aggregate.\n\n6. Intangible assets\n\nIntangible assets have been divided into “intangible assets with a finite life” and “Intangible assets with an infinite life (including goodwill)”\n\nClassification of assets as intangible must be in compliance with AASB 138 Intangible Assets. As a guide an ADI should adopt the disclosure used in its annual financial report.\n\n6.1 Intangible assets with a finite life\n\nInclude total intangible assets with a finite life.\n\n  \n\n6.2 Accumulated amortisation\n\nInclude the total amount of amortisation of intangible assets over the period from the date of acquisition to the end of the reporting period.\n\n6.3 Net intangible assets with a finite life\n\nSubtract the “accumulated amortisation” from the “intangible assets with a finite life”.\n\n6.4 Intangible assets with an infinite life (including goodwill)\n\nInclude total intangible assets with an infinite life.\n\n6.5 Impairment\n\nInclude the total amount of impairment of intangible assets (including goodwill impairment) over the period from the date of acquisition to the end of the reporting period.\n\n6.6 Net intangible assets with an infinite life\n\nSubtract the “impairment” from the “intangible assets with an infinite life”.\n\n7. Other domestic assets\n\n7.1 Financial assets\n\n7.1.1 Interest accruals not elsewhere included\n\nInclude:\n\n-   interest accrued but not yet received and not accounted for elsewhere.\n\nExclude:\n\n-   interest added to loan accounts; and\n-   interest accrued on securities included in their carrying value.\n\n7.1.2 Trade day vs settlement adjustments\n\nInclude any timing adjustments made to asset total for recording securities held on a settlement-day rather than trade-day basis.\n\n7.1.3 Claims arising from repos and stock lending/borrowing\n\nInclude securities purchased under agreements to resell, stock borrowing.\n\nTreatment is to be consistent with AASB 139. Where the transferee of the stock effectively receives a lenders 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. 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 institution's physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected.\n\n7.1.4 Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when favorable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing model.\n\n7.1.5 Other accounts receivable\n\nInclude:\n\n-   prepaid commissions, fees, premiums and other prepayments;\n-   items in suspense - Report suspense or unreconciled/unidentified transactions/balances here; and\n-   receivables not elsewhere included.\n\n7.1.6 Defined benefit asset\n\nInclude defined benefit asset consistent with the classification and measurement basis used in AASB 119 Employee Benefits (AASB 119).\n\n7.1.7 Tax asset\n\nThis is defined in accordance with AASB 112 Income Taxes (AASB 112).\n\nRecognition of current and deferred tax assets are to be made in accordance with AASB 112.\n\n7.2 Non-financial assets\n\nReport any other investments not included elsewhere. The reporting of non-financial assets should be in accordance with applicable Australian accounting standards.\n\n7.2.1 Operating lease arrangement receivables – Machinery and equipment\n\nReport any receivables from operating leases of terms of one year or more for tangible assets (e.g. motor vehicles and other plant and equipment). Exclude Leasing of land and buildings.\n\n7.2.2 Other non-financial assets\n\nReport any other non financial assets not reported elsewhere.\n\nInclude:\n\n-   plant, equipment, property, capitalised software;\n-   physical stocks of commodities other than gold bullion;\n-   valuables and artwork;\n-   property purchased/held available for sale;\n-   all property that has been acquired or is held available for sale. This may include land developments, land and buildings, Investment property and other property (e.g. motor vehicles); and\n-   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 servicing right.\n\n8. Total domestic assets\n\nSum all domestic assets.\n\nPart 3 - Total assets\n\nSum all foreign and domestic assets.\n\nPart 4 - Memo items\n\n1.  Outstanding principal balance of securitised assets\n\nReport and provide a break up of the outstanding principal balance of all loans and other assets that have been sold to or originated into a SPV by or on behalf of the RFC or by a third party to a SPC Sponsored by the RFC (e.g. Warehouse Trust). Do not include in these amounts any assets reported in “total assets” above.\n\nInclude loans to:\n\n-   households;\n-   CSOs/non-profit institutions serving households;\n-   non-financial corporations;\n-   life insurance corporations;\n-   pension funds;\n-   other insurance corporations; and\n-   other financial institutions (as defined in ‘Other Definitions’ above).\n\nExclude loans to:\n\n-   general government;\n-   RBA;\n-   banks;\n-   other ADIs;\n-   RFCs;\n-   central borrowing authorities; and\n-   also exclude any securitized intra-group loans.\n\nSection B: Liabilities\n\nPart 1 - Liabilities issued to non-residents\n\nReport all non-equity liabilities to non-residents, including liabilities to an overseas parent, subsidiaries, branches or associates. This includes:\n\n1.  Deposits\n\nInclude all deposit liabilities repayable to non-residents. This includes transferable deposits (those exchangeable on demand at par without restriction or penalty and are freely transferable by cheque) and other deposits, i.e. liabilities reflecting evidence of deposit, for example non-transferable savings deposits, time deposits.\n\n2. Loans\n\nInclude financial liabilities that are created through the lending of funds by a creditor (the non-resident investor) to a debtor (the Australian reporting entity) through an arrangement in which the lender receives a non-tradable document or instrument or no security evidencing a transaction.\n\n3. Debt securities\n\nInclude all debt securities issued by the Australian reporting entity to non-residents which are usually traded (or tradable) in organised or other financial markets.\n\n4. Derivative financial instruments\n\nInclude all trading and non trading derivative contracts in a net liability position consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when unfavourable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing models.\n\n5. Other\n\nInclude the following liabilities issued to non-residents: trade credit liabilities; overdue settlements (arrears, or amounts past due and unpaid), miscellaneous accounts payable and any other liabilities not classified to the above categories.\n\nPart 2 - Liabilities issued to residents\n\n1.  Deposits and placements due to\n\nDeposits\n\nThis refers to deposits repayable to other domestic institutions. All deposits are to be reported net of any set-offs. Use the classification schema information that was provided as a reference guide at the start of this document to appropriately classify the sector disclosure required.\n\nInclude:\n\n-   account balances from Australian banks and non-bank financial intermediaries such as merchant banks;\n-   deposits from Australian banks and non-bank financial institutions;\n-   $A equivalent of foreign currency deposits;\n-   deposits from controlled and associated entities; and\n-   purchased payment facilities such as smart cards and electronic cash.\n\nExclude:\n\n-   negotiable and transferable certificates of deposit;\n-   subordinated debt issues;\n-   subordinated loans;\n-   loans due to controlled entities and associates;\n-   securities sold under agreements to repurchase;\n-   treasury related short-term borrowings from other banks;\n-   promissory notes; and\n-   commercial paper.\n\n  \nPlacements due to\n\nThis includes settlement account balances due to other domestic financial institutions. This 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\nInclude:\n\n-   settlement account balances – Austraclear, and RITS balances with banks and non-bank financial institutions;\n-   amounts owing to banks and other financial institutions in relation to the payments system;\n-   items in the course of collection – due to banks and other financial institutions in relation to the payments system; and\n-   securities purchased not delivered/security settlements – record payables for unsettled purchases of securities only with financial institutions here. This item only arises if securities are recorded on a settlement date basis as opposed to a trade date basis.\n\n1.2.1 Placements due to banks\n\nInclude settlement account balances due to other Australian resident banks.\n\n1.2.2 Placements due to other ADIs and RFCs\n\nInclude settlement account balances due to other ADIs and RFCs.\n\n1.2.3 Placements due to RBA\n\nInclude settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.\n\n1.2.4 Placements due to other financial institutions\n\nInclude settlement account balances due to other financial institutions.\n\n1.6 Total deposit and placement liabilities\n\nSum the reporting items for amounts reported for deposit and placement liabilities.\n\n1.6.1 Total deposit and placement liabilities of which denominated in foreign currency (AUD equivalent)\n\nOf the total amount reported for “total deposit and placement liabilities” identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount.\n\n  \n\n2. Due to clearing houses\n\nInclude 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\n3. Acceptances\n\nAcceptances comprise undertakings by an RFC to pay bills of exchange drawn on customers. The RFC expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the RFC’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 RFC’s claim against each drawer of the bills of exchange.\n\nBills of exchange that have been accepted and held in a RFC’s asset portfolio can be included in the Statement of Financial Position under either Trading Securities or Investment Securities.\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\n4. Other borrowings\n\nInclude:\n\n-   subordinated loans with a residual maturity of 12 months or less;\n-   short-term loans due to controlled entities and associates;\n-   treasury related short-term borrowings from other banks;\n-   promissory notes with a residual maturity of 12 months or less;\n-   commercial paper with a residual maturity of 12 months or less;\n-   short-term debt securities from controlled and associated entities;\n-   negotiable and transferable certificates of deposits; and\n-   subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months.\n\nExclude:\n\n-   deposits.\n\n  \n\n4.1 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 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 debt securities”.\n\n4.2 Other short-term debt securities\n\nReport all borrowings by the reporting entity in the form of short-term debt securities, other than promissory notes/commercial paper (identified above). Include negotiable and transferable certificates of deposits.\n\nInclude 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 securities”.\n\n4.3 Long-term debt securities\n\nReport all borrowings by the reporting entity in the form of long-term debt securities. Include all debt securities issued with a residual term to maturity of greater than 12 months.\n\n4.4.1 Short-term loans from ADIs - Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from ADIs/banks.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nSettlement account balances due to other banks should be separately identified and reported as “Deposits and Placements due to financial corporations: Banks”.\n\n4.4.2 Short-term loans from ADIs - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from ADIs/banks.\n\nA loan is considered to be short-term if its residual term to maturity is of 12 months or less.\n\nSettlement account balances due to other banks should be separately identified and reported as “Deposits and Placements due to financial corporations: Banks”.\n\n4.5.1 Short-term loans: Other - Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties other than banks and other ADIs.\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 “Deposits and Placements due to financial corporations”.\n\n4.5.2 Short-term loans: Other - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties other than banks and other ADIs.\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 “Deposits and Placements due to financial corporations”.\n\n4.6.1 Long-term loans – Variable\n\nReport all borrowings by the reporting entity in the form of variable interest rate long-term loans from all domestic counterparties.\n\nA loan is considered to be long-term if its residual term to maturity is greater than 12 months.\n\n4.6.2 Long-term loans - Fixed\n\nReport all borrowings by the reporting entity in the form of fixed interest rate long-term loans from all domestic counterparties.\n\nA loan is considered to be long-term if its residual term to maturity is greater than 12 months.\n\n4.7 Total other borrowings\n\nSum the component parts listed under “Other Borrowings”.\n\n5. Income tax liability\n\nRecognition of current and deferred tax liabilities are to be made in accordance with AASB 112.\n\n5.3 Total income tax liability\n\nSum the income tax liability items determined in accordance with AASB 112 above.\n\n6. Other liabilities\n\n6.1 Interest accruals not elsewhere included\n\nInclude:\n\n-   interest accrued but not yet paid and not accounted for elsewhere.\n\nExclude:\n\n-   interest added to loan and deposit accounts; and\n-   interest accrued on securities included in their carrying value.\n\n6.2 Trade day vs settlement adjustments\n\nInclude:\n\n-   any timing adjustments made to liability total for recording securities held on a settlement-day rather than trade-day basis.\n\n6.3 Claims arising from repos, stock lending\n\nInclude:\n\nSecurities sold under agreements to repurchase, stock lending\n\nThese transactions are to be recorded in accordance with AASB 139. Where the transferee of the stock effectively receives a lenders 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. 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 RFC’s physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected.\n\n6.4 Derivative financial instruments\n\nInclude all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132, AASB 7 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when unfavorable to the reporting entity. Fair values are obtained from quoted market prices, discount cash flow models and options pricing models.\n\n6.5 Other accounts payable\n\nInclude:\n\n-   tax payable;\n-   employee entitlements accrued;\n-   prepaid commissions, fees, premiums and other prepayments received;\n-   items in suspense - Report suspense or unreconciled/unidentified transactions/balances here; and\n-   payables not elsewhere included.\n\n6.6-6.7 Defined benefit liabilities\n\nInclude defined benefit liabilities 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.\n\n7. Total liabilities issued to residents\n\nSum all liabilities issued to residents.\n\nPart 3 - Total liabilities\n\nSum all liabilities issued to residents and non-residents.\n\nPart 4 - Memo items\n\n1.  Contingent liabilities arising from bill endorsements\n\nEndorsement of a bill of exchange creates a contingent liability by the endorser to pay out the funds conditional on the bearer/holder demanding payment.\n\nBills of exchange that have been endorsed and sold and are not in an RFC’s asset portfolio are included in this Memo item.\n\nBills of exchange that have been endorsed and held in an RFC’s asset portfolio are included in the Statement of Financial Position under either Trading Securities or Investment Securities.\n\nOnly endorsed bills where this entity is the first endorser of a non-ADI or RFC accepted bill should be included.\n\nInclude only these counterparties:\n\n-   private trading corporations;\n-   government non-financial corporations;\n-   insurance corporations;\n-   financial auxiliaries and other financial intermediaries; and\n-   individuals, private unincorporated businesses, and CSOs.\n\n  \nExclude:\n\n-   bills of exchange accepted and then sold by the institution (these appear in acceptances); and\n-   bills of exchange neither accepted nor endorsed.\n\nSection C: Shareholders’ equity\n\nShareholders’ equity attributable to shareholders of the company.","sortOrder":43}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2785},"content_quality":"ok","complexity_score":8,"scope_assessment":{"changed":false,"description":"The determination maintains the original scope of requiring monthly financial position reporting from Registered Financial Corporations meeting the $50 million asset threshold. While it replaces a previous reporting standard (as evidenced by transitional provisions for 'old reporting standards'), the core purpose of collecting granular balance sheet data for prudential supervision remains unchanged."},"complexity_factors":["Extensive cross-referencing to multiple Australian Accounting Standards (AASB 121, AASB 139, AASB 138, AASB 112, AASB 119, AASB 127)","Granular line-item reporting with hundreds of specific data fields (e.g., housing loans split by owner-occupied vs investment, fixed vs variable interest rates, and further by revolving credit facilities)","Complex consolidation rules including the 'domestic books basis' scope and conditional securitisation deconsolidation (only if APS 120 operational requirements for capital relief are met)","Multi-layered sector classification system requiring entities to classify counterparties across financial/non-financial, resident/non-resident, public/private, and Commonwealth/State government divisions","Threshold test with aggregation rules for 'related bodies corporate' as defined under section 50 of the Corporations Act 2001","Dual framework for foreign currency translation (AASB 121 for general items vs AASB 139 for derivatives) with specific hedge accounting requirements","Nested conditional logic for reporting provisions (specific vs collective) depending on whether the institution's internal systems already allocate data on that basis"],"plain_english_summary":"This prudential reporting standard requires Registered Financial Corporations with AU$50m+ in assets (or a reporting group) to lodge a monthly, Australian‑books Statement of Financial Position (Form RRF 320.0) detailing assets, liabilities and equity, with special rules for securitisations, foreign‑currency conversion and provisioning. Reports are due electronically (or on signed paper) within 10 business days of month‑end. The data supports APRA’s supervision and is used by the RBA and ABS to monitor non‑bank financial sector risks."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-55-of-2008-rrs-320-0-stateme","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-55-of-2008-rrs-320-0-stateme/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-55-of-2008-rrs-320-0-stateme/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-55-of-2008-rrs-320-0-stateme/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-55-of-2008-rrs-320-0-stateme/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-55-of-2008-rrs-320-0-stateme/documents"}}