Financial Sector (Collection of Data) (reporting standard) determination No. 39 of 2006 - Reporting Standard ARS 393.0 - Lease Finance
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Instruction Guide
The purpose of this survey is to provide monthly statistics on the provision of lease finance to private and public enterprises and individuals. The statistics are used by the APRA for regulatory purposes, and may be provided to the Reserve Bank of Australia (RBA) and the Australian Bureau of Statistics (ABS) for policy and statistical purposes. Published aggregate statistics from this collection are used for research and policy formulation by economists, State and Federal Governments, and leasing associations.
A separate form for lease finance in all eight states should be completed:
- ARF 393.0.1 Lease Finance in NSW;
- ARF 393.0.2 Lease Finance in VIC;
- ARF 393.0.3 Lease Finance in QLD;
- ARF 393.0.4 Lease Finance in SA;
- ARF 393.0.5 Lease Finance in WA;
- ARF 393.0.6 Lease Finance in TAS;
- ARF 393.0.7 Lease Finance in NT; and
- ARF 393.0.8 Lease Finance in ACT.
General directions and notes
Reporting entity
This form is to be completed by all locally incorporated banks and foreign authorised deposit-taking institutions (ADIs) on a Domestic books basis.
The Domestic books of the locally incorporated banks and foreign ADI relates to the Australian books of the Australian ADI and has the following scope:
- is an unconsolidated report of the Australian licensed ADI's operations/ transactions that are booked inside Australia;
- exclude offshore branches of the Australian licensed ADI from this reporting unit;
- exclude offshore banking units based overseas from this reporting unit;
- do not consolidate Australian and offshore controlled entities or associated entities that are not ADIs;
- include Australian based offshore banking units of the licensed ADI; and
- include transactions with non-residents recorded on Australian books.
This form should be completed by all Credit Unions, Cairns Penny Savings & Loans Limited and Building Societies on a licensed ADI basis.