Document ID: chunk:federal_register_of_legislation:F2022L00212:body:0:p16
Version: federal_register_of_legislation:F2022L00212
Segment Type: other
Provision Reference: 
Character Range: 49780–53393

held off-balance sheet
                                                                                                      Total gross of provisions
                                                                                                      (1)
  4.1.  Outstanding principal balance of securitised loans and finance leases held off-balance sheet
    4.1.1.  Residents
     4.1.1.1.  Households
       4.1.1.1.1.    Housing loans
         4.1.1.1.1.1.            Owner-occupied
           4.1.1.1.1.1.1.                     Fixed interest rate
           4.1.1.1.1.1.2.                     Variable interest rate
         4.1.1.1.1.2.            Investment
           4.1.1.1.1.2.1.                     Fixed interest rate
           4.1.1.1.1.2.2.                     Variable interest rate
       4.1.1.1.2.    Personal loans and finance leases
     4.1.1.2.  Community service organisations
     4.1.1.3.  Non-financial businesses
     4.1.1.4.  General government
     4.1.1.5.  Financial institutions
    4.1.2.  Non-residents

Reporting Form ARF 720.1B

ABS/RBA Loans and Finance Leases (Reduced)

Instructions

These instructions assist completion of Reporting Form ARF 720.1B ABS/RBA Loans and Finance Leases (Reduced) (ARF 720.1B). ARF 720.1B collects information relating to loans and finance leases.

Information reported in ARF 720.1B is required primarily for purposes of the ABS and the RBA. Items on ARF 720.1B are required for various purposes, including the compilation of Australia's National Accounts and the calculation of the credit aggregates. Information reported in ARF 720.1B may also be used by APRA for prudential and publication purposes.

Reporting level

ARF 720.1B must be completed for each ADI and RFC to which this Reporting Standard applies under paragraphs 4 or 5.

Reporting basis and unit of measurement

These instructions specify the reporting basis and unit of measurement that applies to each item.

Items on ARF 720.1B must be reported as at the end of the reporting period.

For reporting purposes, unless specified otherwise, enter data as a positive number.

Counterparties

Exclude loans and finance leases to related parties (intra-group loans and finance leases). Detail on intra-group loans and finance leases is reported on Reporting Form ARF 720.3 ABS/RBA Intra-group Assets and Liabilities (ARF 720.3).

Exclude loans and finance leases to non-residents unless otherwise directed.  Note that this treatment differs from Reporting Form ARF 720.0A/B ABS/RBA Statement of Financial Position (Standard)/(Reduced) (ARF 720.0A/B) where non-residents are not separately identified.

Loans and finance leases

Exclude associated deferred tax assets in the amounts reported for collective provisions and individual provisions.

Reporting by purpose

Classify finance at the lowest level at which it is able to be identified; the purpose that the funds will be used for determines where it is reported on this form. Where finance (identified at the lowest available level) is to be used for more than one purpose, classify that finance to its predominant purpose (based on the purpose for which the largest share of the funds will be used).

Values

Report all items on ARF 720.1B in accordance with the Australian Accounting Standards unless otherwise specified. Report credit outstanding for loans and finance leases gross of collective provisions and individual provisions. Note that this differs from the reporting of loans and finance leases under Australian Accounting Standards.

Report monetary amounts on ARF 720.1B in Australian