Financial Sector (Collection of Data) determination No. 39 of 2005 - Reporting Standard ARS 323.0 (2005) - Statement of Financial Position (Licensed ADI)
Commonwealth, state, territory and localCommonwealth, state, territory and local government
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Commonwealth, state, territory and local government
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:
- Government departments (show as Commonwealth general government);
- Government-owned financial institutions (these are classified as financial institutions);
- State government owned financial institutions and entities in the general government; and
- State and territory central borrowing authorities,
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