Financial Sector (Collection of Data) (reporting standard) determination No. 45 of 2021
Treatment of facilitiesTreatment of facilities
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Treatment of facilities
Where there is a finance facility with a mix of interest rate or repayment types, follow the instructions below, unless otherwise specified.
When reporting on the number of facilities, report each facility once. Where interest rate types or repayment types are separately identified, report the number of facilities according to the predominant interest rate type or repayment type by value. Exclude facilities that are entered into and subsequently cancelled, due to being raised in error.
When reporting the value of finance, apportion across the relevant interest rate type and/or repayment type dimensions.