Reporting Standard ARS 323.0 (2005)
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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
This rule prescribes how certain smaller ADIs — credit unions, building societies, specialist credit card institutions and one named lender — must report their financial position to APRA using Form ARF 323.0. Reporting frequency (monthly or quarterly) depends on size, and submissions must meet audit, internal-control and digital-signature requirements.
The data lets APRA (and other agencies) monitor institutional soundness and support prudential supervision, depositor protection and economic analysis.
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Direct links to the current provisions in Financial Sector (Collection of Data) determination No. 39 of 2005 - Reporting Standard ARS 323.0 (2005) - Statement of Financial Position (Licensed ADI).
This reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 (the Collection of Data Act). It requires credit unions, building societies and Cairns Penny Savings & Loans Limited, to report to APRA, in relation to their statement of financial position.
This reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:
(a) in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application; or
(b) manually completed on paper, which must be faxed or mailed to APRA’s head office.
Note: the Direct to APRA application software and paper forms may be obtained from APRA.
(a) in the case of a relevant ADI that is a Monetary Aggregates Reporter:
(i) each calendar month (including the month during which the ADI became a Monetary Aggregates Reporter); and
(ii) each quarter based on the financial year, within the meaning of the Corporations Act 2001, of the ADI (including the quarter during which the ADI became a Monetary Aggregates Reporter); and
(b) in the case of a relevant ADI that it not a Monetary Aggregates Reporter, each quarter based on the financial year, within the meaning of the Corporations Act 2001, of the ADI.
(a) more frequently (if, having regard to the particular circumstances of the ADI, APRA considers it necessary or desirable to obtain information more frequently for the purposes of the prudential supervision of the ADI); or
(b) less frequently (if, having regard to the particular circumstances of the ADI and the extent to which it requires prudential supervision, APRA considers it is unnecessary to require the ADI to provide the information as frequently as provided by paragraph 5).
(a) in the case of monthly information referred to in sub-subparagraph 5(a)(i) – 10 business days after the end of the reporting period to which the information relates; and
(b) in the case of quarterly information referred to in sub-subparagraphs 5(a)(ii) and subparagraph 5(b) – 15 business days after the end of the reporting period to which the information relates.
The information provided by an ADI under this reporting standard must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. AGS 1008 ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’, issued by the Auditing and Assurances Standards Board of the Australian Accounting Research Foundation, provides guidance on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if necessary to enable the external auditor to form an opinion on the accuracy and reliability of the data.
The information provided by an ADI under this reporting standard must also be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.
If an ADI submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the ADI 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 ADI who have authority from the ADI to transmit the data to APRA.
If information provided under this reporting standard is provided in paper form, it must be signed by either:
(a) the Principal Executive Officer of the ADI; or
(b) the Chief Financial Officer of the ADI (by whatever name called).
(a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or
(b) the instructions, to clarify their application to the form
without changing any substantive requirement in the form or instructions.
Transitional
Interpretation - classifications of ADIs
ADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.
ADI list means the attached ADI list.
building society means an ADI whose name appears under the heading ‘Building Societies’ in the ADI list.
credit union means an ADI whose name appears under the heading ‘Credit Unions’ in the ADI list.
Monetary Aggregates Reporter means a relevant ADI in respect of which:
(a) APRA has made a determination in writing that the ADI has had assets of more than $50 million for at least three consecutive quarters immediately preceding the determination and has notified the ADI of that determination; and
(b) APRA has not revoked the determination on the ground that, after the making the determination, the value of the ADI’s assets has fallen significantly below $50 million.
relevant ADI means an ADI covered by paragraph 2 of this reporting standard.
specialist credit card institution means an ADI whose name appears under the heading ‘Specialist Credit Card Institutions (SCCIs)’ in the ADI list.
(a) if the ADI assumes or uses the expression ‘building society’ in relation to its financial business, it is taken to be a building society for the purposes of reporting this reporting standard;
(b) if the ADI assumes or uses the expression ‘credit union’, ‘credit society’ or ‘credit co-operative’ in relation to its financial business, it is taken to be a credit union for the purposes of this reporting standard; and
(c) if the ADI engages in credit card issuing or credit card acquiring, or both, and does not otherwise carry on banking business within the meaning of section 5 of the Banking Act 1959, it is taken be a specialist credit card institution for the purposes of this reporting standard.
Interpretation - other definitions
business days means ordinary business days, exclusive of Saturdays, Sundays and public holidays
Principal Executive Officer means the principal executive officer of the ADI 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.
reporting period means a reporting period referred to in paragraph 5 or, if appropriate, paragraph 6.
The ADI list
Foreign-owned SCCIs
Locally Incorporated SCCIs
These companies are run by industry bodies and provide services (e.g. payments clearing) to member building societies and credit unions.
One ADI that provides general banking services which does not fall into the other categories.
This reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 (the Collection of Data Act). It requires credit unions, building societies and Cairns Penny Savings & Loans Limited, to report to APRA, in relation to their statement of financial position.
This reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:
(a) in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application; or
(b) manually completed on paper, which must be faxed or mailed to APRA’s head office.
Note: the Direct to APRA application software and paper forms may be obtained from APRA.
(a) in the case of a relevant ADI that is a Monetary Aggregates Reporter:
(i) each calendar month (including the month during which the ADI became a Monetary Aggregates Reporter); and
(ii) each quarter based on the financial year, within the meaning of the Corporations Act 2001, of the ADI (including the quarter during which the ADI became a Monetary Aggregates Reporter); and
(b) in the case of a relevant ADI that it not a Monetary Aggregates Reporter, each quarter based on the financial year, within the meaning of the Corporations Act 2001, of the ADI.
(a) more frequently (if, having regard to the particular circumstances of the ADI, APRA considers it necessary or desirable to obtain information more frequently for the purposes of the prudential supervision of the ADI); or
(b) less frequently (if, having regard to the particular circumstances of the ADI and the extent to which it requires prudential supervision, APRA considers it is unnecessary to require the ADI to provide the information as frequently as provided by paragraph 5).
(a) in the case of monthly information referred to in sub-subparagraph 5(a)(i) – 10 business days after the end of the reporting period to which the information relates; and
(b) in the case of quarterly information referred to in sub-subparagraphs 5(a)(ii) and subparagraph 5(b) – 15 business days after the end of the reporting period to which the information relates.
The information provided by an ADI under this reporting standard must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. AGS 1008 ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’, issued by the Auditing and Assurances Standards Board of the Australian Accounting Research Foundation, provides guidance on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if necessary to enable the external auditor to form an opinion on the accuracy and reliability of the data.
The information provided by an ADI under this reporting standard must also be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.
If an ADI submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the ADI 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 ADI who have authority from the ADI to transmit the data to APRA.
If information provided under this reporting standard is provided in paper form, it must be signed by either:
(a) the Principal Executive Officer of the ADI; or
(b) the Chief Financial Officer of the ADI (by whatever name called).
(a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or
(b) the instructions, to clarify their application to the form
without changing any substantive requirement in the form or instructions.
Transitional
Interpretation - classifications of ADIs
ADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.
ADI list means the attached ADI list.
building society means an ADI whose name appears under the heading ‘Building Societies’ in the ADI list.
credit union means an ADI whose name appears under the heading ‘Credit Unions’ in the ADI list.
Monetary Aggregates Reporter means a relevant ADI in respect of which:
(a) APRA has made a determination in writing that the ADI has had assets of more than $50 million for at least three consecutive quarters immediately preceding the determination and has notified the ADI of that determination; and
(b) APRA has not revoked the determination on the ground that, after the making the determination, the value of the ADI’s assets has fallen significantly below $50 million.
relevant ADI means an ADI covered by paragraph 2 of this reporting standard.
specialist credit card institution means an ADI whose name appears under the heading ‘Specialist Credit Card Institutions (SCCIs)’ in the ADI list.
(a) if the ADI assumes or uses the expression ‘building society’ in relation to its financial business, it is taken to be a building society for the purposes of reporting this reporting standard;
(b) if the ADI assumes or uses the expression ‘credit union’, ‘credit society’ or ‘credit co-operative’ in relation to its financial business, it is taken to be a credit union for the purposes of this reporting standard; and
(c) if the ADI engages in credit card issuing or credit card acquiring, or both, and does not otherwise carry on banking business within the meaning of section 5 of the Banking Act 1959, it is taken be a specialist credit card institution for the purposes of this reporting standard.
Interpretation - other definitions
business days means ordinary business days, exclusive of Saturdays, Sundays and public holidays
Principal Executive Officer means the principal executive officer of the ADI 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.
reporting period means a reporting period referred to in paragraph 5 or, if appropriate, paragraph 6.
This reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 (the Collection of Data Act). It requires credit unions, building societies and Cairns Penny Savings & Loans Limited, to report to APRA, in relation to their statement of financial position.
This reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:
(a) in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application; or
(b) manually completed on paper, which must be faxed or mailed to APRA’s head office.
Note: the Direct to APRA application software and paper forms may be obtained from APRA.
(a) in the case of a relevant ADI that is a Monetary Aggregates Reporter:
(i) each calendar month (including the month during which the ADI became a Monetary Aggregates Reporter); and
(ii) each quarter based on the financial year, within the meaning of the Corporations Act 2001, of the ADI (including the quarter during which the ADI became a Monetary Aggregates Reporter); and
(b) in the case of a relevant ADI that it not a Monetary Aggregates Reporter, each quarter based on the financial year, within the meaning of the Corporations Act 2001, of the ADI.
(a) more frequently (if, having regard to the particular circumstances of the ADI, APRA considers it necessary or desirable to obtain information more frequently for the purposes of the prudential supervision of the ADI); or
(b) less frequently (if, having regard to the particular circumstances of the ADI and the extent to which it requires prudential supervision, APRA considers it is unnecessary to require the ADI to provide the information as frequently as provided by paragraph 5).
(a) in the case of monthly information referred to in sub-subparagraph 5(a)(i) – 10 business days after the end of the reporting period to which the information relates; and
(b) in the case of quarterly information referred to in sub-subparagraphs 5(a)(ii) and subparagraph 5(b) – 15 business days after the end of the reporting period to which the information relates.
The information provided by an ADI under this reporting standard must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. AGS 1008 ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’, issued by the Auditing and Assurances Standards Board of the Australian Accounting Research Foundation, provides guidance on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if necessary to enable the external auditor to form an opinion on the accuracy and reliability of the data.
The information provided by an ADI under this reporting standard must also be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.
If an ADI submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the ADI 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 ADI who have authority from the ADI to transmit the data to APRA.
If information provided under this reporting standard is provided in paper form, it must be signed by either:
(a) the Principal Executive Officer of the ADI; or
(b) the Chief Financial Officer of the ADI (by whatever name called).
(a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or
(b) the instructions, to clarify their application to the form
without changing any substantive requirement in the form or instructions.
Transitional
Interpretation - classifications of ADIs
ADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.
ADI list means the attached ADI list.
building society means an ADI whose name appears under the heading ‘Building Societies’ in the ADI list.
credit union means an ADI whose name appears under the heading ‘Credit Unions’ in the ADI list.
Monetary Aggregates Reporter means a relevant ADI in respect of which:
(a) APRA has made a determination in writing that the ADI has had assets of more than $50 million for at least three consecutive quarters immediately preceding the determination and has notified the ADI of that determination; and
(b) APRA has not revoked the determination on the ground that, after the making the determination, the value of the ADI’s assets has fallen significantly below $50 million.
relevant ADI means an ADI covered by paragraph 2 of this reporting standard.
specialist credit card institution means an ADI whose name appears under the heading ‘Specialist Credit Card Institutions (SCCIs)’ in the ADI list.
(a) if the ADI assumes or uses the expression ‘building society’ in relation to its financial business, it is taken to be a building society for the purposes of reporting this reporting standard;
(b) if the ADI assumes or uses the expression ‘credit union’, ‘credit society’ or ‘credit co-operative’ in relation to its financial business, it is taken to be a credit union for the purposes of this reporting standard; and
(c) if the ADI engages in credit card issuing or credit card acquiring, or both, and does not otherwise carry on banking business within the meaning of section 5 of the Banking Act 1959, it is taken be a specialist credit card institution for the purposes of this reporting standard.
Interpretation - other definitions
business days means ordinary business days, exclusive of Saturdays, Sundays and public holidays
Principal Executive Officer means the principal executive officer of the ADI 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.
reporting period means a reporting period referred to in paragraph 5 or, if appropriate, paragraph 6.
The ADI list
Foreign-owned SCCIs
Locally Incorporated SCCIs
These companies are run by industry bodies and provide services (e.g. payments clearing) to member building societies and credit unions.
One ADI that provides general banking services which does not fall into the other categories.
Foreign-owned SCCIs
Locally Incorporated SCCIs
These companies are run by industry bodies and provide services (e.g. payments clearing) to member building societies and credit unions.
One ADI that provides general banking services which does not fall into the other categories.
This form relates to the operations of the Licensed ADI. If an ADI has subsidiaries or interest in joint venture operations, the ADI must also complete ARF 322.0 Statement of Financial Position (Consolidated ADI).
If the ADI has material business, operations or dealings outside of Australia or with non-residents, then the institution will be required to complete ARF 320.0 Statement of Financial Position (Domestic Books) and ARF 321.0 Statement of Financial Position (Offshore Operations), instead of this form.
General directions and notes
ARF 323.0 Statement of Financial Position (Licensed ADI) should be completed by Credit Unions, Building Societies, Cairns Penny Savings & Loans Limited and Specialist Credit Card Institutions (SCCIs) on a Licensed ADI basis. SCCIs that operate as branches in Australia are required to complete this form for the Australian branch only.
This refers to the operations of the reporting ADI on a stand-alone basis.
If the Credit Union, Building Society or SCCI is a Monetary Aggregates Reporter (broadly, it has total assets greater than or equal to $50 million), this form is to be completed as at the last day of the reporting month. The completed form must be submitted to APRA within 10 business days after the end of the relevant reporting month. In addition, this form is also to be completed as at the last day of the stated reporting quarter (i.e. September, December, March and June). The completed form must be submitted to APRA within 15 business days after the end of the relevant reporting quarter.
If the Credit Union or Building Society or Cairns Penny Savings & Loans Limited or SCCI is not a Monetary Aggregates Reporter, this form is to be completed as at the last day of the stated reporting quarter (i.e. September, December, March and June). The completed form must be submitted to APRA within 15 business days after the end of the relevant reporting quarter.
Credit Unions, Building Societies, Cairns Penny Savings & Loans Limited and SCCIs are asked to complete the form in whole Australian dollars (no decimal place).
Amounts denominated in foreign currency are to be converted to AUD in accordance with AASB 1012 ‘Foreign Currency Translation’.
The general requirements of AASB 1012 for translation are:
Monetary items are defined to mean money held and assets and liabilities that are to be received or paid in fixed or determinable amounts of money.
Monetary items arising under foreign currency derivative contracts at the reporting date must be translated as follows:
Unless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 1014 ‘Set-off and Extinguishment of Debt’ and AASB 1033 ‘Presentation and Disclosure of Financial Instruments’.
Any references to ‘term to maturity’ in this form refer to residual term to maturity.
The nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian accounting standards, specifically in regard to the:
If additional clarification is required for specific asset, liability or equity items in this form, reference should be made to the section “Specific instructions”, which is provided as a guide.
Specific instructions
Reporting Form ARF 323.0
Statement of Financial Position (Licensed ADI)
This form relates to the operations of the Licensed ADI. If an ADI has subsidiaries or interest in joint venture operations, the ADI must also complete ARF 322.0 Statement of Financial Position (Consolidated ADI).
If the ADI has material business, operations or dealings outside of Australia or with non-residents, then the institution will be required to complete ARF 320.0 Statement of Financial Position (Domestic Books) and ARF 321.0 Statement of Financial Position (Offshore Operations), instead of this form.
General directions and notes
ARF 323.0 Statement of Financial Position (Licensed ADI) should be completed by Credit Unions, Building Societies, Cairns Penny Savings & Loans Limited and Specialist Credit Card Institutions (SCCIs) on a Licensed ADI basis. SCCIs that operate as branches in Australia are required to complete this form for the Australian branch only.
This refers to the operations of the reporting ADI on a stand-alone basis.
If the Credit Union, Building Society or SCCI is a Monetary Aggregates Reporter (broadly, it has total assets greater than or equal to $50 million), this form is to be completed as at the last day of the reporting month. The completed form must be submitted to APRA within 10 business days after the end of the relevant reporting month. In addition, this form is also to be completed as at the last day of the stated reporting quarter (i.e. September, December, March and June). The completed form must be submitted to APRA within 15 business days after the end of the relevant reporting quarter.
If the Credit Union or Building Society or Cairns Penny Savings & Loans Limited or SCCI is not a Monetary Aggregates Reporter, this form is to be completed as at the last day of the stated reporting quarter (i.e. September, December, March and June). The completed form must be submitted to APRA within 15 business days after the end of the relevant reporting quarter.
Credit Unions, Building Societies, Cairns Penny Savings & Loans Limited and SCCIs are asked to complete the form in whole Australian dollars (no decimal place).
Amounts denominated in foreign currency are to be converted to AUD in accordance with AASB 1012 ‘Foreign Currency Translation’.
The general requirements of AASB 1012 for translation are:
Monetary items are defined to mean money held and assets and liabilities that are to be received or paid in fixed or determinable amounts of money.
Monetary items arising under foreign currency derivative contracts at the reporting date must be translated as follows:
Unless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 1014 ‘Set-off and Extinguishment of Debt’ and AASB 1033 ‘Presentation and Disclosure of Financial Instruments’.
Any references to ‘term to maturity’ in this form refer to residual term to maturity.
The nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian accounting standards, specifically in regard to the:
If additional clarification is required for specific asset, liability or equity items in this form, reference should be made to the section “Specific instructions”, which is provided as a guide.
Specific instructions
Generally include the following in this category:
Exclude the following from this reporting category:
This 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.
1.1. Notes and coins
Include 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.
1.2. Deposits at call
1.2.1. Banks
Include all deposits with Australian resident banks that are available on demand. Report 11am accounts and 24-hour money. Exclude exchange settlement accounts.
1.2.2. Other ADIs
Include 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.
1.2.3. Registered financial corporations
Include all deposits with Registered Financial Corporations that are available on demand. Report 11am accounts and 24-hour money. Exclude exchange settlement accounts.
1.2.4. Other financial institutions
Include all deposits with other financial institutions that are available on demand. Report 11am accounts and 24-hour money. Exclude exchange settlement accounts.
1.3. Gold bullion
Include:
Exclude:
Include net claims on recognised clearinghouses such as the ASXCH and SFECH in Australia.
1.5. Securities purchased under agreements to resell
Treatment is to be consistent with International Accounting Standard 39. 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 borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the banks physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected.
Generally include the following in this reporting category:
Exclude the following from this reporting category:
This 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 1014 and AASB 1033.
1.6.1. Due from RBA
Include settlement account balances due from the RBA and other central banks, as well as securities sold not delivered/security settlements. Funds held with the Reserve Bank of Australia or any foreign central bank should also be reported in this data item.
1.6.2. Due from banks
Include settlement account balances due from other banks, as well as securities sold not delivered/security settlements.
1.6.3. Due from other ADIs
Include settlement account balances due from other ADIs, as well as securities sold not delivered/security settlements.
1.6.4. Due from registered financial corporations
Include settlement account balances due from Registered Financial Corporations, as well as securities sold not delivered/security settlements.
1.6.5. Due from other financial institutions
Include settlement account balances due from other financial institutions, as well as securities sold not delivered/security settlements.
1.7. Total cash and liquid assets
Sum all cash and liquid assets reporting items above.
Include all debt securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 1032.
2.1. Australian Commonwealth government securities
Include debt securities issued by the Australian Commonwealth Government. Do not include securities issued by Government business enterprises.
2.2. Other Australian government securities
Include debt securities issued by Australian State & Territory Governments and Australian State & Territory central borrowing authorities. Do not include securities issued by Australian State & Territory Government business enterprises.
2.3. Bank debt securities
Include debt securities that have been issued by banks (e.g. Negotiable certificates of deposits; Transferable certificates of deposits; Medium term notes; Debentures; Unsecured notes).
2.4. Other ADI debt securities
Include debt securities that have been issued by ADIs other than banks (e.g. Negotiable certificates of deposits; Transferable certificates of deposits; Medium term notes; Debentures; Unsecured notes).
2.5. Corporate paper
Include debt securities that have been issued by corporate entities other than banks and other ADIs.
2.6. Asset backed debt securities
An asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a special purpose vehicle.
2.7. Other debt securities
2.8. Equity securities
Include all equity trading securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 1032.
2.9. Total trading securities
Sum all “Trading securities” reporting items.
Debt securities
Include all debt securities, consistent with the classification and measurement basis used for Investment Securities by institutions.
3.1. Australian Commonwealth government securities
Include debt securities issued by the Australian Commonwealth Government. Do not include securities issued by Government business enterprises.
3.2. Other Australian government securities
Include debt securities issued by Australian State & Territory Governments and Australian State & Territory central borrowing authorities. Do not include securities issued by Australian State & Territory Government business enterprises.
3.3. Bank debt securities
Include debt securities that have been issued by banks (e.g. Negotiable certificates of deposits; Transferable certificates of deposits; Medium term notes; Debentures; Unsecured notes).
3.4. Other ADI debt securities
Include debt securities that have been issued by ADIs other than banks (e.g. Negotiable certificates of deposits; Transferable certificates of deposits; Medium term notes; Debentures; Unsecured notes).
3.5. Corporate paper
Include debt securities that have been issued by corporate entities other than banks and other ADIs.
3.6. Asset backed debt securities
An asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a special purpose vehicle.
3.7. Other debt securities
Include all equity securities consistent with the classification used for Investment Securities by institutions.
3.8. Banks and other ADI equity securities
Record the holding of equity securities issued by banks and other ADIs that are held as Investment Securities.
Exclude: equity investments in “Parent Entity” or “Controlled Entities” or “Associates”. These investments are to be reported in the classification “Other Investments”.
3.9. Insurance corporations
Record the holding of equity securities issued by insurance corporations that are held as Investment Securities.
Exclude: equity investments in “Parent Entity”, “Controlled Entities” or “Associates”. These investments are to be reported in the classification “Other Investments”.
3.10. Other
Record the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Investment Securities.
Exclude: equity investments in “Parent Entity”, “Controlled Entities” or “Associates”. These investments are to be reported in the classification “Other Investments”.
3.11. Total investment securities
Sum all “Investment securities” reporting items.
Include deposits that are not invested on a call or short term basis i.e. term deposits that are not on a call/demand basis. Disclose total deposits invested with the following counterparty classifications:
4.1. Banks
4.2. Other ADIs
4.3. Other
4.4. Total other deposits
Total acceptances of customers – net
Acceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.
Bills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either Trading Securities or Investment Securities.
Netting 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).
Acceptances generate fee income that is taken to profit and loss when earned.
Note: Loans and advances are investments of the ADI generally include:
Loans and advances are recognised at recoverable amount, after assessing required provisions for impairment.
Loans and advances should be recorded net of unearned revenue; this is mainly with respect to unearned lease receivables.
Netting 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).
Note: Specific provisions and general provisions for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provision and general provision can be disclosed in aggregate.
Do not include associated future income tax benefits (FITB) in the amounts reported for general provisions or specific provisions. Include associated FITB in 'Other Assets - Future income tax benefits - Provisions for doubtful debts'.
6.1. Loans to households
This comprises individuals, or groups of individuals, whose dealings with other sectors are for personal or household purposes.
Exclude:
6.1.1.1. Housing: Owner occupied – Balance outstanding (1)
6.1.1.1. Housing: Owner occupied – Specific provisions (2)
Report the specific provision for doubtful debts applied to this loan item. Where an ADI adopts a standardised approach under APS 220 Credit Quality (paragraph 11), as described in AGN 220.3 Prescribed Provisioning, the value of the prescribed provision should also be included here.
6.1.1.1. Housing: Owner occupied – General provisions (3)
Report the general provision for doubtful debts applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.
6.1.1.1.1. Housing: Owner-occupied – of which revolving credit secured by residential mortgage – Gross of specific provisions (1)
6.1.1.2. Housing: Investment – Balance outstanding (1)
6.1.1.2. Housing: Investment – Specific provisions (2)
Report the specific provision for doubtful debts applied to this loan item. Where an ADI adopts a standardised approach under APS 220 Credit Quality (paragraph 11), as described in AGN 220.3 Prescribed Provisioning, the value of the prescribed provision should also be included here.
6.1.1.2. Housing: Investment – General provisions (3)
Report the general provision for doubtful debts applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.
6.1.1.2.1. Housing: Investment – of which revolving credit secured by residential mortgage – Gross of specific provisions (1)
Of 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.
6.1.2. Revolving credit – Balance outstanding (1)
Include the gross value of loans of a revolving credit nature to Australian householders, other than credit cards, or loans originally approved for a purpose other than housing.
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.
6.1.2. Revolving credit – Specific provision (2)
Report the specific provision for doubtful debts applied to this loan item, if this is recorded or allocated by the institution on this basis. Where an ADI adopts a standardised approach under APS 220 Credit Quality (paragraph 11), as described in AGN 220.3 Prescribed Provisioning, the value of the prescribed provision should also be included here.
6.1.2. Revolving credit – General provision (3)
Report the general provision for doubtful debts for this reporting line, if this is recorded or allocated by the institution on this basis.
6.1.2.1. Revolving credit – of which revolving credit secured by residential mortgage – Balance outstanding (1)
6.1.3. Credit cards – Balance outstanding (1)
6.1.3. Credit cards – Specific provision (2)
Report the specific provision for doubtful debts applied to this loan item, if this is recorded or allocated by the institution on this basis. Where an ADI adopts a standardised approach under APS 220 Credit Quality (paragraph 11), as described in AGN 220.3 Prescribed Provisioning, the value of the prescribed provision should also be included here.
6.1.3. Credit cards – General provision (3)
Report the general provision for doubtful debts for this reporting line, if this is recorded or allocated by the institution on this basis.
6.1.4. Leasing – Balance outstanding (1)
6.1.4. Leasing – Specific provision (2)
Report the specific provision for doubtful debts applied to this loan item, if this is recorded or allocated by the institution on this basis. Where an ADI adopts a standardised approach under APS 220 Credit Quality (paragraph 11), as described in AGN 220.3 Prescribed Provisioning, the value of the prescribed provision should also be included here.
6.1.4. Leasing – General provision (3)
Report the general provision for this reporting line, if this recorded or allocated by the institution on this basis.
6.1.5. Other personal term loans – Balance outstanding (1)
Include 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.
6.1.5. Other personal term loans – Specific provisions (2)
Report the specific provision for doubtful debts applied to this loan item, if this is recorded or allocated by the institution on this basis. Where an ADI adopts a standardised approach under APS 220 Credit Quality (paragraph 11), as described in AGN 220.3 Prescribed Provisioning, the value of the prescribed provision should also be included here.
6.1.5. Other personal term loans – General provision (3)
Report the general provision for this reporting line, if this is recorded or allocated by the institution on this basis.
6.1.5.1. Other personal term loans of which fixed interest rate – Balance outstanding (1)
6.1.5.1. Other personal term loans of which fixed interest rate – Specific provisions (2)
Report the specific provision for doubtful debts applied to this loan item, if this is recorded or allocated by the institution on this basis. Where an ADI adopts a standardised approach under APS 220 Credit Quality (paragraph 11), as described in AGN 220.3 Prescribed Provisioning, the value of the prescribed provision should also be included here.
6.1.5.1. Other personal term loans of which fixed interest rate – General provisions (3)
Report the general provision for this reporting line, if this is recorded or allocated by the institution on this basis.
6.1.5.2. Other personal term loans of which variable interest rate – Balance outstanding (1)
Of the total reported for “Other personal term loans” identify the component that has a variable interest rate.
6.1.5.2. Other personal term loans of which variable rate – Specific provisions (2)
Report the specific provision for doubtful debts applied to this loan item, if this is recorded or allocated by the institution on this basis. Where an ADI adopts a standardised approach under APS 220 Credit Quality (paragraph 11), as described in AGN 220.3 Prescribed Provisioning, the value of the prescribed provision should also be included here.
6.1.5.2. Other personal term loans of which variable rate – General provisions (3)
Report the general provision for this reporting line, if this is recorded or allocated by the institution on this basis.
Report the specific provisions applying to loans to Australian householders. Where an ADI adopts a standardised approach under APS 220 Credit Quality (paragraph 11), as described in AGN 220.3 Prescribed Provisioning, the value of the prescribed provision should also be included here.
Report the general provision for this reporting line.
6.2. Commercial lending
Loans to public and private trading corporations
Private trading corporations are those owned and controlled by the private sector.
Include:
Exclude:
Trading enterprises owned by the Commonwealth, state, territory or local government are those businesses, which are owned and controlled by the Australian Commonwealth Government, state, territory and local government and which produce goods or non-financial services for sale at market prices.
Include:
All resident trading enterprises, 50% or more owned by the Commonwealth, state, territory and local government or controlled by the Commonwealth, state, territory and local government, through legislation, decree or regulation (e.g. Telstra, Australia Post, and Australian Government Solicitor, state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities)
Exclude:
6.2.1. Loans to public and private trading corporations – Balance outstanding (1)
Include the gross value of loans to Australian private trading corporations that are denominated in Australian dollars.
6.2.1. Loans to public and private trading corporations – Specific provision (2)
Report the specific provision for doubtful debts applied to this loan item. Where an ADI adopts a standardised approach under APS 220 Credit Quality (paragraph 11), as described in AGN 220.3 Prescribed Provisioning, the value of the prescribed provision should also be included here.
6.2.1. Loans to public and private trading corporations – General provision (3)
Report the specific provision for doubtful debts applied to this loan item.
Loans to unincorporated business and community service organisations (CSO)/non-profit institutions serving households
This 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.
Include:
Exclude:
6.2.2. Loans to unincorporated business and community service organisations (CSO) – Balance outstanding (1)
6.2.2. Loans to unincorporated business and community service organisations (CSO) – Specific provisions (2)
Report the specific provision for doubtful debts applied to this loan item. Where an ADI adopts a standardised approach under APS 220 Credit Quality (paragraph 11), as described in AGN 220.3 Prescribed Provisioning, the value of the prescribed provision should also be included here.
6.2.2. Loans to unincorporated business and community service organisations (CSO) – General provisions (3)
Report the general provision for this reporting line, if this recorded or allocated by the institution on this basis.
Loans to ADIs and other financial institutions
Include:
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.
Include the following counterparties:
The Reserve Bank of Australia 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.
This sub-sector includes the Australian Prudential Regulation Authority (APRA).
Banks refers to corporations, in relation to which an authority under subsection 9(3) is in force and which holds a consent under section 66 of the Banking Act 1959 to use the word bank.
Include:
Exclude:
Other ADIs (Authorised Deposit-taking Institutions) 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 to use the word bank.
Registered Financial Corporations refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and Other and cash management trusts.
Include:
A list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification is available on request.
Exclude:
These are corporations established by state and territory governments to provide finance for government authorities and to manage their surplus funds.
Include:
These are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.
Include:
These 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.
Include:
Exclude:
Comprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.
Include:
6.2.3. Loans to ADIs and other financial Institutions – Balance outstanding (1)
Include the gross value of loans to ADIs and other financial Institutions. This reporting item should be reported gross of any specific provisions.
6.2.3. Loans to ADIs and other financial Institutions – Specific provisions (2)
Report the specific provision for doubtful debts applied to this loan item. Where an ADI adopts a standardised approach under APS 220 Credit Quality (paragraph 11), as described in AGN 220.3 Prescribed Provisioning, the value of the prescribed provision should also be included here.
6.2.3. Loans to ADIs and other financial Institutions – General provisions (3)
Report the general provision for this reporting item, if this recorded or allocated by the institution on this basis.
Include:
Loans and advances are recognised at recoverable amount, after assessing required provisions for impairment.
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.
Include:
Exclude:
State, 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.
Include:
Exclude:
6.2.4. Loans to government – Balance outstanding (1)
Include the gross value of loans to Australian Commonwealth government. This reporting item should be reported gross of any specific provisions.
6.2.4. Loans to government – Specific provision (2)
If applicable sum the specific provisions applying to loans to Australian government bodies. Where an ADI adopts a standardised approach under APS 220 Credit Quality (paragraph 11), as described in AGN 220.3 Prescribed Provisioning, the value of the prescribed provision should also be included here.
6.2.5. Total commercial lending – Balance outstanding (1)
6.2.5. Total commercial lending – Specific provision (2)
Report the aggregate specific provisions applying to commercial lending. Where an ADI adopts a standardised approach under APS 220 Credit Quality (paragraph 11), as described in AGN 220.3 Prescribed Provisioning, the value of the prescribed provision should also be included here.
6.2.5. Total commercial lending – General provision (3)
Report the aggregate general provision for this reporting line.
6.2.5.1. Total commercial lending of which: Revolving credit
Include the gross value of loans of a revolving credit nature. Exclude loans to Australian householders, for the purpose of housing.
A 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.
6.2.5.2. Total commercial lending of which: Credit cards
Include the gross value of credit card liabilities by Australian counterparties.
6.2.5.3. Total commercial lending of which: Term loans – fixed rate
Include the gross value of term loans that have a fixed interest rate. Exclude loans to householders for the purpose of housing.
6.2.5.4. Total commercial lending of which: Term loans – variable rate
Include the gross value of term loans that have a variable interest rate. Exclude loans to householders for the purpose of housing.
6.2.5.5. Total commercial lending of which: Leasing
Include the gross value of lease financing to counterparties.
This reporting item should be reported net of unearned revenue and gross of specific provision for doubtful debts.
6.2.5.6. Total commercial lending of which: Other loans
Include the gross value of loans to counterparties other than revolving credit loans; credit cards; housing loans; term loans; and leasing finance.
Sum the gross value of loans and advances (to households and Commercial Lending).
Record the specific provisions applying to the total loan portfolio. Where an ADI adopts a standardised approach under APS 220 Credit Quality (paragraph 11), as described in AGN 220.3 Prescribed Provisioning, the value of the prescribed provision should also be included here.
Record the general provisions applying to the total loan portfolio.
6.3.1. Total gross loans and advances of Which: Margin lending
Lending for the purpose of purchasing equities, where the underlying security is equities.
6.3.2. Total gross loans and advances of Which: Loans held for sale
Loans held for sale are loans (e.g. mortgages) acquired and held by the ADI with the intention of resale in the short-term (i.e. within 12 months of acquisition).
Subtract “general provisions for doubtful debts” and “specific provisions for doubtful debts” from “total gross loans and advances”.
Report the total amount of equity investments in the parent entity defined in accordance with AASB 1024.
Report the total amount of equity investments in controlled entities defined in accordance with AASB 1024.
Report the total amount of equity investments in associates. Defined in accordance with AASB 1016 ‘Accounting for Investments in Associates’.
Report the total value of shareholdings in former Special Service Providers (SSPs) and is to be completed by ADIs that have affiliations with SSPs.
Report the total amount of interests in joint ventures (entities) defined in accordance with AASB 1006 ‘Accounting for Interests in Joint Ventures’.
Report any other investments not included above.
Sum all reporting line items for “Other investments”.
The reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in “Other Assets” category under line item “Property acquired or held available for sale”.
This includes land, buildings, furniture, equipment (excluding Information Technology), re-modeling costs to existing premises, and interest capitalised during the period of construction of buildings.
Report accumulated depreciation/amortisation relating to property, plant and equipment
8.4.1. Information technology - Work in progress (WIP)
8.4.1.1. Hardware and software application costs
Include the cost of hardware and software purchased from third parties not yet in use i.e. material costs.
8.4.1.2. Development and other on costs
Include software development, hardware installation costs and associated overheads that are carried out internally not yet in use i.e. labour and overhead costs.
8.4.1.3. Information technology - Total WIP
Sum of line items Hardware and software application costs and Development and other on costs.
8.4.2. Information technology - In use
8.4.2.1. Hardware and software application costs
Include the cost of hardware and software purchased from third parties in use i.e. material costs.
8.4.2.2. Development and other on costs
Include software development, hardware installation costs and associated overheads that are carried out internally which is in use i.e. labour and overhead costs.
8.4.2.3. Information technology - Total in use
Sum of line items Hardware and software application costs and Development and other on costs.
8.4.3. Other information technology
Report other Information technology expenditure which is not separately reported above.
8.4.4. Total information technology (WIP plus In Use plus Other information technology
Sum information technology WIP, In use here and other information technology.
8.5. Accumulated depreciation/amortisation - Information technology
Report accumulated depreciation/amortisation in total for all Information technology assets.
8.6. Total information technology net of accumulated depreciation/amortisation
8.7. Other
Report other fixed asset items not specifically mentioned above; e.g. leasehold improvements and capital leases.
8.8. Accumulated depreciation/amortisation – Other
Report accumulated depreciation relating to Other.
8.9. Total Other net of accumulated depreciation/amortisation
Deduct accumulated depreciation/amortisation from the gross values for Other fixed assets.
8.10. Net fixed assets
Deduct Accumulated depreciation/amortisation from the gross values for Property, plant and equipment, Information technology and Other.
The reporting of intangible assets should be in accordance with Australian accounting pronouncements.
9.1. Intangible assets
Record the aggregate value of all intangible assets.
9.2. Accumulated amortisation
Include the total amount of amortisation of intangible assets, over the period from the date of acquisition to the end of the reporting period.
9.3. Net Intangible assets
Subtract the “Accumulated amortisation” from the “Intangible assets”.
10.1. Interest receivable
Include interest accrued for but not yet received.
10.2. Capitalised debt raising/funding costs
Report costs associated with debt raisings and other similar transaction related costs.
10.3. Capitalised costs associated with establishing/setting up securitisation vehicles/programs
Report the balance of securitisation establishment costs that are capitalised and deferred.
10.4. Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers
Report origination fees and commissions deferred.
10.5. Other capitalised expenses of a general nature
Report any other capitalised expenses not reported above.
10.6. Unrealised gains on trading derivatives
Traded derivative financial instruments should be reported at their net fair value in “Other Assets” when favourable to the reporting entity. These derivative positions may be speculation or hedging physical trading positions/portfolios.
Fair values are obtained from quoted market prices, discount cash flow models and options pricing models.
10.7. Future income tax benefits
“Future income tax benefits” are to be calculated and recognised in accordance with AASB 1020. The amounts calculated and recognised must be noted separately in the following categories:
10.7.1. From tax losses
Report all future income tax benefits arising out of tax.
10.7.2. Provision for doubtful debts
10.7.2.1. Specific provision for doubtful debts
Report all future income tax benefits associated with specific provision for doubtful debts.
10.7.2.2. General provision for doubtful debts
Report all future income tax benefits associated with general provision for doubtful debts.
10.7.3. Other
Report all future income tax benefits other than from tax losses and provision for doubtful debts.
10.8. Loan/credit card servicing rights
Report the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right.
10.9. Property purchased/held for resale
Include all property that has been acquired or is held available for sale. This may include land developments, land and buildings, other property (e.g. motor vehicles).
10.10. Items in suspense
Report suspense or unreconciled/unidentified transactions/balances here. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.
10.11. Other
Include all other assets not separately identified above.
For example, include:
Exclude:
10.12. Total other assets
Sum all the reporting items listed under “Other assets”.
Sum all assets.
11.1.1. Total assets of which deposits, debt securities and loans to controlled entities and associates – subordinated
11.1.2. Total assets of which deposits, debt securities and loans to controlled entities and associates – secured
11.1.3. Total assets of which deposits, debt securities and loans to controlled entities and associates – other
Report the total amount of investments other than subordinated or secured in nature, in controlled entities or associates of the reporting entity. Investments in the form of deposits, loans, advances, bonds, notes and debentures should be included where appropriate.
11.2.1. Total assets of which deposits, debt securities and loans to the parent entity – subordinated
11.2.2. Total assets of which deposits, debt securities and loans to the parent entity – secured
11.2.3. Total assets of which deposits, debt securities and loans to the parent entity – other
Report the total amount of investments other than subordinated or secured in nature, in the parent entity of the reporting entity. Investments in the form of deposits, loans, advances, bonds, notes and debentures should be included where appropriate.
12.1. Outstanding value of all assets held at the reporting date that have been securitised
12.2. Credit card chargebacks paid to card issuers during the reporting period
Only include amounts due to recognised clearinghouses such as the ASXCH and SFXCH in Australia or overseas. Include margin calls from stock and derivative exchanges which are payable.
Include:
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.
2.1. Due to RBA
Include settlement account balances due to the RBA. Funds borrowed from the RBA should also be reported in this data item.
2.2. Due to banks
Include settlement account balances due to other Australian resident banks.
2.3. Due to other ADIs
Include settlement account balances due to other ADIs.
2.4. Due to registered financial corporations
Include settlement account balances due to Registered Financial Corporations.
2.5. Due to other financial institutions
Include settlement account balances due to other financial institutions.
2.6. Total due to financial institutions
Sum the reporting items for amounts due to Australian resident financial institutions.
Acceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. The ADI expects most acceptances to be presented before being reimbursed by the customers. These bills of exchange are not held as part of the ADI’s asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI’s claim against each drawer of the bills of exchange.
Bills of exchange that have been accepted and held in an ADI’s asset portfolio should be excluded from this item. Include these holdings of own acceptances under either Trading Securities or Investment Securities.
Netting 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).
Acceptances generate fee income that is taken to profit and loss when earned.
4.1.1. Deposits: Call/on demand: Transaction accounts
Transaction accounts include the following:
Accounts which provide checking facilities of any kind. This account can either be interest bearing or non-interest bearing. This account may be linked with other accounts offering transaction or non-transaction facilities. Do not include accounts which have a cheque facility but a cheque book has never been issued.
Accounts from which payments may be made to third parties – ATMs, debit card or another electronic device.
All deposits are to be reported net off any setoffs (only if in accordance with AASB 1014).
Exclude from this classification:
The term households/retail is to be interpreted in the same way as for loans and advances.
4.1.1.2. Deposits: Call/on demand: Transaction accounts – Other
Include:
4.1.2. Deposits: Call/on demand: Non-transaction accounts
Non-transaction accounts include the following:
NOW, Savings and other accounts without any transaction facilities attached (cheque, EFTPOS, ATM).
Exclude:
4.1.2.1. Deposits: Call/on demand: Non-transaction accounts – Households/retail
The term households/retail is to be interpreted in the same way as for loans and advances.
4.1.2.2. Deposits: Call/on demand: Non-transaction accounts – Other
Include all other non-transaction deposit call accounts from other parties that are not classified as being from households.
4.2. Term deposits
4.2.1. Term deposits – Households/retail
The term households/retail is to be interpreted in the same way as for loans and advances.
4.2.2. Term deposits – Other
Include all other term deposit accounts from other parties that are not classified as being from households.
4.3. Deposits: Certificates of deposit
Certificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.
4.4. Deposits: Retirement saving accounts
Retirement savings accounts (RSAs) are low risk/low return capital guaranteed products subject to the same restrictions as other superannuation products. Only an approved deposit taking institution, building society, credit union, life insurance company or a prescribed financial institution can be approved as an RSA. Some superannuation funds offer RSA lookalike products, but RSA's themselves are specifically approved non-trustee institutions.
4.5 Deposits: Other
Record in aggregate all other forms of deposits that are not included in the deposit account classifications noted above. For SCCIs, report all incidental credit balances on credit card accounts within this item (i.e. credit balances arising in the normal course of the SCCI’s credit card operations, such as prepayments by or refunds to credit card holders).
4.6 Total deposits
Sum the total of “Transaction”, “Non-transaction”, “Term deposits”, “Certificates of deposit” and “Other”.
Include:
Exclude:
These transactions are to be recorded consistently with International Accounting Standard 39.
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 (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the banks physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected.
5.2 Promissory notes/commercial paper
Report 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.
Include 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”.
5.3 Other short-term debt securities
Report all borrowings by the reporting entity in the form of short-term debt securities, other than certificates of deposits and promissory notes/commercial paper (identified above).
Include 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”.
5.4.1. Short-term loans from ADIs/banks - Variable
Report all borrowings by the reporting entity in the form of variable interest rate short-term loans from ADIs/banks.
A loan is considered to be short-term if its residual term to maturity is of 12 months or less.
Settlement account balances due to other banks should be separately identified and reported as “Due to financial institutions: Banks”.
5.4.2. Short-term loans from ADIs/banks - Fixed
Report all borrowings by the reporting entity in the form of fixed interest rate short-term loans from ADIs/banks.
A loan is considered to be short-term if its residual term to maturity is of 12 months or less.
Settlement account balances due to other banks should be separately identified and reported as “Due to financial institutions: Banks”.
5.5.1. Short-term loans: Other - Variable
Report all borrowings by the reporting entity in the form of variable interest rate short-term loans from counterparties other than banks and other ADIs.
A loan is considered to be short-term if its residual term to maturity is of 12 months or less.
Amounts due to clearing houses should be separately identified and reported as “Due to clearing houses”. Settlement account balances should be separately identified and reported as “Due to financial institutions.
5.5.2. Short-term loans: Other - Fixed
Report all borrowings by the reporting entity in the form of fixed interest rate short-term loans from counterparties other than banks and other ADIs.
A loan is considered to be short-term if its residual term to maturity is of 12 months or less.
Amounts due to clearing houses should be separately identified and reported as “Due to clearing houses”. Settlement account balances should be separately identified and reported as “Due to financial institutions.
5.6. Total other borrowings
Sum the component parts listed under “Other borrowings”.
6.1. Provision for income tax
This is defined in accordance with AASB 1020 ‘Accounting for Income Taxes’. In addition, this should relate to Australian business operations.
6.2. Provision for deferred income tax
This is defined in accordance with AASB 1020 ‘Accounting for Income Taxes’. In addition, this should relate to Australian business operations.
6.3. Total income tax liability
Sum the income tax liability items relating to Australian business operations.
A provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends.
This includes provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements. This should be reported in accordance with the requirements of AASB 1028: Accounting for Employee Entitlements.
Include:
Report all provisions raised for the restructuring of an organisation.
Include:
Report all other provisions not identified above.
Include:
Sum all the “Provisions” reporting items.
Bonds, notes and long-term borrowings have a residual term to maturity of more than one year. This includes loans and debt securities.
8.1. Debt securities
Report debt securities that have been issued and have a residual term to maturity of more than one year. Measurement is to be consistent with Australian accounting standards
As a guide include:
As a guide exclude:
8.2. Loans
Report the face value of all loans and borrowings that have a residual term to maturity of more than one year.
Include:
Exclude:
Report the face value of all variable interest rate loans and borrowings that have a residual term to maturity of more than one year.
8.2.2. Long-term loans – Fixed rate
Report the face value of all fixed interest rate loans and borrowings that have a residual term to maturity of more than one year.
Sum the total face value of all "Bonds, notes and long-term borrowings"
9.1. Interest payable
Include interest accrued for but not yet paid.
9.2. Unearned interest
Include interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio.
9.3. Unrealised losses on trading derivatives
Traded derivative financial instruments should be reported at their fair value in “Other Liabilities” when unfavourable to the reporting entity.
Fair values are obtained from quoted market prices, discount cash flow models and options pricing models.
9.4. Items in suspense
Report suspense or unreconciled/unidentified transactions/balances here that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institutions internal procedures be adopted regarding the recording and reporting of these types of balances.
9.5. Due to merchants
For SCCIs, report any amounts owed to merchants as a result of acquiring credit card transactions.
9.6. Other
Include other liabilities not separately identified above. E.g. unearned fees and commission received in advance but not recognised as earned for accounting purposes.
Exclude:
9.7. Total creditors and other liabilities
Sum the reporting items listed under “Creditors and other liabilities”.
Report the face value of all loan capital and hybrid securities and have a residual term to maturity of more than one year.
Classification is to be consistent with AASB 1033 ‘Presentation and Disclosure of Financial Instruments’.
As a guide include:
10.1. Members withdrawable shares
Include the value of credit union member withdrawable shares. This item should be prepared in accordance with the APRA prudential treatment and not applicable accounting standards. For prudential purposes, a credit union member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed.
10.2. Loan capital
As a guide include:
10.3. Hybrid securities
As a guide include:
10.4. Total loan capital and hybrid securities
Total all “Loan capital and hybrid securities” items listed above.
11. Total liabilities
Sum all liabilities.
11.1.1. Total liabilities of which deposits, debt securities and loans from controlled entities and associates – subordinated
11.1.2. Total liabilities of which deposits, debt securities and loans from controlled entities and associates – secured
11.1.3. Total liabilities of which deposits, debt securities and loans from controlled entities and associates – other
11.2.2. Total liabilities of which deposits, debt securities and loans from the parent entity – secured
11.2.3. Total liabilities of which deposits, debt securities and loans from the parent entity – other
Report the total amount of liabilities other than subordinated or secured in nature, from the parent entity of the reporting entity. Liabilities in the form of deposits, loans, advances, bonds, notes and debentures should be reported.
11.3. Total liabilities of which other secured deposits, debt securities and loans
Section C: Net Assets
Section D: Shareholders’ Equity
Note:
1.1. Ordinary shares
Include ordinary share capital on issue.
1.2. Preference shares
Preference shares have a priority over dividend payments and to the assets of the reporting company.
1.3. Other
Include any other form of share capital not included above (e.g. income securities).
1.4. Total share capital
Total all “Share capital” items listed above.
2.1. General reserves
This is derived from revenue profits and is mostly available for dividend payment.
2.2. Capital profits reserve
Capital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 1041 ‘Revaluation of Non-Current Assets’. Due to the disposal of these assets, the balance of the Asset Revaluation Reserve associated with these assets has been transferred to a capital profits reserve.
2.3.1. Asset revaluation reserve – Property, plant and equipment
Include balance of the asset revaluation reserve relating to the revaluation of property, plant and equipment.
2.3.2. Asset revaluation reserve - Intangibles
Include balance of the asset revaluation reserve relating to the revaluation of intangible assets.
2.3.3. Asset revaluation reserve – Investment in subsidiaries
Include the balance of the asset revaluation reserve relating to the revaluation of investment in subsidiaries.
2.3.4. Asset revaluation reserve – Investments in associates/share of associates ARR
Include the balance of the asset revaluation reserve relating to the revaluation of investments in associates.
2.3.5. Asset revaluation reserve - Other
Asset revaluation reserve relating to the revaluation of other assets.
2.5. Foreign currency translation reserve
Include the exchange rate differences arising on translation of assets and liabilities in accordance with AASB 1012 ‘Foreign Currency Translation’.
2.6. Other reserves
Include all reserves not separately identified above. Report dividend reinvestment plan reserve in this reporting item.
2.7. Total reserves
Sum the reporting items listed under “Reserves”.
Sum the reporting items: “Shareholders’ equity attributable to shareholders of the company”.
Generally include the following in this category:
Exclude the following from this reporting category:
This 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.
1.1. Notes and coins
Include 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.
1.2. Deposits at call
1.2.1. Banks
Include all deposits with Australian resident banks that are available on demand. Report 11am accounts and 24-hour money. Exclude exchange settlement accounts.
1.2.2. Other ADIs
Include 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.
1.2.3. Registered financial corporations
Include all deposits with Registered Financial Corporations that are available on demand. Report 11am accounts and 24-hour money. Exclude exchange settlement accounts.
1.2.4. Other financial institutions
Include all deposits with other financial institutions that are available on demand. Report 11am accounts and 24-hour money. Exclude exchange settlement accounts.
1.3. Gold bullion
Include:
Exclude:
Include net claims on recognised clearinghouses such as the ASXCH and SFECH in Australia.
1.5. Securities purchased under agreements to resell
Treatment is to be consistent with International Accounting Standard 39. 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 borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the banks physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 (the Collection of Data Act). It requires credit unions, building societies and Cairns Penny Savings & Loans Limited, to report to APRA, in relation to their statement of financial position.
This reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:
(a) in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application; or
(b) manually completed on paper, which must be faxed or mailed to APRA’s head office.
Note: the Direct to APRA application software and paper forms may be obtained from APRA.
(a) in the case of a relevant ADI that is a Monetary Aggregates Reporter:
(i) each calendar month (including the month during which the ADI became a Monetary Aggregates Reporter); and
(ii) each quarter based on the financial year, within the meaning of the Corporations Act 2001, of the ADI (including the quarter during which the ADI became a Monetary Aggregates Reporter); and
(b) in the case of a relevant ADI that it not a Monetary Aggregates Reporter, each quarter based on the financial year, within the meaning of the Corporations Act 2001, of the ADI.
(a) more frequently (if, having regard to the particular circumstances of the ADI, APRA considers it necessary or desirable to obtain information more frequently for the purposes of the prudential supervision of the ADI); or
(b) less frequently (if, having regard to the particular circumstances of the ADI and the extent to which it requires prudential supervision, APRA considers it is unnecessary to require the ADI to provide the information as frequently as provided by paragraph 5).
(a) in the case of monthly information referred to in sub-subparagraph 5(a)(i) – 10 business days after the end of the reporting period to which the information relates; and
(b) in the case of quarterly information referred to in sub-subparagraphs 5(a)(ii) and subparagraph 5(b) – 15 business days after the end of the reporting period to which the information relates.
The information provided by an ADI under this reporting standard must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. AGS 1008 ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’, issued by the Auditing and Assurances Standards Board of the Australian Accounting Research Foundation, provides guidance on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if necessary to enable the external auditor to form an opinion on the accuracy and reliability of the data.
The information provided by an ADI under this reporting standard must also be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.
If an ADI submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the ADI 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 ADI who have authority from the ADI to transmit the data to APRA.
If information provided under this reporting standard is provided in paper form, it must be signed by either:
(a) the Principal Executive Officer of the ADI; or
(b) the Chief Financial Officer of the ADI (by whatever name called).
(a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or
(b) the instructions, to clarify their application to the form
without changing any substantive requirement in the form or instructions.
Transitional
Interpretation - classifications of ADIs
ADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.
ADI list means the attached ADI list.
building society means an ADI whose name appears under the heading ‘Building Societies’ in the ADI list.
credit union means an ADI whose name appears under the heading ‘Credit Unions’ in the ADI list.
Monetary Aggregates Reporter means a relevant ADI in respect of which:
(a) APRA has made a determination in writing that the ADI has had assets of more than $50 million for at least three consecutive quarters immediately preceding the determination and has notified the ADI of that determination; and
(b) APRA has not revoked the determination on the ground that, after the making the determination, the value of the ADI’s assets has fallen significantly below $50 million.
relevant ADI means an ADI covered by paragraph 2 of this reporting standard.
specialist credit card institution means an ADI whose name appears under the heading ‘Specialist Credit Card Institutions (SCCIs)’ in the ADI list.
(a) if the ADI assumes or uses the expression ‘building society’ in relation to its financial business, it is taken to be a building society for the purposes of reporting this reporting standard;
(b) if the ADI assumes or uses the expression ‘credit union’, ‘credit society’ or ‘credit co-operative’ in relation to its financial business, it is taken to be a credit union for the purposes of this reporting standard; and
(c) if the ADI engages in credit card issuing or credit card acquiring, or both, and does not otherwise carry on banking business within the meaning of section 5 of the Banking Act 1959, it is taken be a specialist credit card institution for the purposes of this reporting standard.
Interpretation - other definitions
business days means ordinary business days, exclusive of Saturdays, Sundays and public holidays
Principal Executive Officer means the principal executive officer of the ADI 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.
reporting period means a reporting period referred to in paragraph 5 or, if appropriate, paragraph 6.
The ADI list
This is an opening excerpt, not the complete document.