Document ID: chunk:federal_register_of_legislation:F2019L00830:body:0:p22
Version: federal_register_of_legislation:F2019L00830
Segment Type: other
Provision Reference: 
Character Range: 59898–63155

to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.
Include:
     * departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;
     * Commonwealth government unincorporated enterprises which provide goods and services to the Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories);
     * non-profit institutions controlled and mainly financed by the Commonwealth Government;
     * Commonwealth government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes); and
     * public universities.
Exclude:
     * government trading enterprises such as Australia Post (record as Trading enterprises owned by the Commonwealth Government);
     * departments of the ACT and Northern Territory governments (record as State, Territory and local general government); and
     * the RBA and Commonwealth Government financial institutions such as Australian Industry Development Corporation (AIDC) and Export Finance and Insurance Corporation (EFIC) (record as financial institutions as appropriate).
State, Territory and local general government
State, Territory and local general government provides non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.
Include:
     * State and local government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools);
     * non-profit institutions controlled and mainly financed by state and local government;
     * state government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers);
     * ACT and Northern Territory Government departments and agencies; and
     * state schools, technical and further education colleges and state owned hospitals.
Exclude:
     * all state and local government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities); and
     * state and territory central borrowing authorities.
6.2.4 Loans to government – Balance outstanding (1)
Include:
     * the gross value of loans to Australian Commonwealth government. This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.
6.2.4 Loans to government – Specific provisions (2)
If applicable sum the specific provisions applying to loans to Australian government bodies. Where an ADI adopts a standardised approach under APS 220, the value of the prescribed provision should also be included here.
6.2.5 Total commercial lending – Balance outstanding (1)
Sum the gross value of commercial lending.
This reporting item should be reported gross of any