Document ID: chunk:federal_register_of_legislation:F2021L01114:body:0:p10
Version: federal_register_of_legislation:F2021L01114
Segment Type: other
Provision Reference: 
Character Range: 28341–31250

RFC, classified as either debt securities or equity securities.

SBR: submit item 4 with accounting type of debit (assets).

Exclude assets due from related parties.  Report these in items 12 and 13.

Report each item adjusted for the value of short-sold positions.  That is, report the value of securities not held for trading held less the value of securities not held for trading sold short.

Include bills of exchange held that have been accepted either by your institution or another institution.

Column 1   Report the value.

Column 2   Of the amount reported in column 1, report the value that is denominated in a foreign currency.

Item 4                          Report securities not held for trading held.

                                Item 4 is a derived item.  Report the value of securities not held for trading held in item 4 as the sum of item 4.1 and item 4.2.

Item 4.1                        Report securities not held for trading that are debt securities.

Item 4.2                        Report securities not held for trading that are equity securities.

    5.             Net acceptances of customers

Item 5 collects information on the value of acceptances of customers' bills of exchange that are not held by the ADI or RFC.

SBR: submit item 5 with accounting type of debit (assets).

Exclude assets due from related parties. Report these in items 12 and 13.

Exclude bills of exchange held by the ADI or RFC (including those accepted by your institution or another institution).  Report these as either securities held for trading (item 3) or securities not held for trading (item 4).

Column 1   Report the value.

Column 2   Of the amount reported in column 1, report the value that is denominated in a foreign currency.

Item 5     Report bills of exchange that are not held by the ADI or RFC.

    6.             Total loans and finance leases

Item 6 collects information on the value of credit outstanding for total loans and finance leases.

Report detail on loans and finance leases by counterparty and other characteristics on ARF 720.1A/B. The totals reported on ARF 720.1A/B reconcile to this item. See the instructions for ARF 720.1A/B for more detail on the specific items that reconcile.

Exclude assets due from related parties.  Report these in items 12 and 13.

Only include loans and finance leases that are held on-balance sheet.

Exclude loans and finance leases that have been written off.

Exclude associated deferred tax assets in the amounts reported for collective provisions and individual provisions. Report these as other assets (item 10.6).

Column 1   Report the value of credit outstanding.

           SBR: submit column 1 with accounting type of debit (assets).

Column 2   Report the value of individual provisions.

           SBR: submit column 2 with accounting type of credit (liabilities).

Column 3   Report