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Financial Sector (Collection of Data) (reporting standard) determination No. 14 of 2024
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Definitions
| Banking book | Has the meaning given in Prudential Standard APS 117 Capital Adequacy: Interest Rate Risk in the Banking Book (Advanced ADIs). |
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| Business indicator | Has the meaning given in APS 115. |
| Depreciation and amortisation expense | Means depreciation and impairment of right-of-use operating lease assets measured in accordance with Australian Accounting Standard AASB 16 Leases (AASB 16). |
| Dividend income | Means dividend income from investments in stocks and funds not consolidated in the ADI’s financial statements, including dividend income from non-consolidated subsidiaries, joint ventures and associates.Measure dividend income in accordance with Australian Accounting Standard AASB 9 Financial Instruments (AASB 9). |
| Fee and commission expense | Means expenses paid for receiving advice and services. This includes but is not limited to expenses paid for:outsourcing of financial services;clearing and settlement;custody;servicing of securitisations;loan commitments and guarantees received; andforeign transactions.This excludes outsourcing fees paid for the supply of non-financial services (e.g. logistical, IT, or human resources).Measure fee and commission expense in accordance with Australian Accounting Standard AASB 7 Financial Instruments: Disclosures (AASB 7). |
| Fee and commission income | Means income received from providing advice and services. This includes but is not limited to income from:securities services (e.g. issuance, origination, reception, transmission, or execution on behalf of customers);clearing and settlement services;asset management and custody services;fiduciary transactions;payment services;structured finance;servicing of securitisations;loan commitments and guarantees given;foreign transactions; andproviding outsourced financial services.Measure fee and commission income in accordance with AASB 7. |
| Finance lease receivables | Means assets held under a finance lease presented as receivables as defined in AASB 16. |
| Interest-earning assets | Means the sum of loans and advances, trading securities, investment securities, property, plant and equipment under operating leases, finance lease receivables, and the interest-earning assets adjustment. |
| Interest expense (financial liabilities) | Means interest expenses from financial liabilities excluding interest expense on lease liabilities and depreciation and amortisation expense.This includes but is not limited to interest expense from deposits, debt securities issued, and hedge accounting derivatives. |