Financial Sector (Collection of Data) (reporting standard) determination No. 12 of 2006 - Reporting Standard ARS 230.0 - Commercial Property
Part B — ADIs own investment in commerciPart B — ADIs own investment in commercial property
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Part B – ADIs own investment in commercial property
An ADI’s own investment in commercial property (such as equity investments or purchases of units in trusts) should be included in this section of the form. Property held for the ADI’s own use should not be included.
Report the total current carrying value of investments in commercial property (such as equity investments and purchases of units in trusts), that exceed AUD $250 000 for bank ADIs, or the total for non-bank ADIs. Do not include property held for the ADI’s own use. Investments in Australia and overseas should be reported separately.
Report the value of all commercial property exposures written off against provisions, asset revaluation reserves or profits during the reporting period. Write-offs in Australia and overseas are required to be reported separately.