Financial Sector (Collection of Data) determination No. 39 of 2005 - Reporting Standard ARS 323.0 (2005) - Statement of Financial Position (Licensed ADI)
State, territory and local general goverState, territory and local general government
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State, territory and local general government
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:
- 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);
- Non-profit institutions controlled and mainly financed by state and local government;
- State government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);
- ACT and Northern Territory Government departments and agencies; and
- State schools, technical and further education colleges and state owned hospitals.
Exclude:
- All state and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and
- State and territory central borrowing authorities.
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)
- Sum the gross value of commercial lending.
- This reporting item should be reported gross of any specific provisions.
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