Document ID: chunk:federal_register_of_legislation:F2021L01114:body:0:p7
Version: federal_register_of_legislation:F2021L01114
Segment Type: other
Provision Reference: 
Character Range: 19873–22859

balance sheet forms – Reporting Form ARF 720.4 ABS/RBA Debt Securities Held (ARF 720.4), Reporting Form ARF 720.5 ABS/RBA Equity Securities Held (ARF 720.5), Reporting Form ARF 720.6 ABS/RBA Securities Issued (ARF 720.6) and Reporting Form ARF 720.7 ABS/RBA Bill Acceptances and Endorsements (ARF 720.7) – also collect additional data related to balance sheet concepts.

Information reported in ARF 720.0A is required primarily for purposes of the ABS and the RBA. This information is required for various purposes, including the compilation of Australia's National Accounts and the calculation of the monetary and credit aggregates. This information may also be used by APRA for prudential and publication purposes.

Reporting level

ARF 720.0A must be completed by 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 720.0A must be reported as at the end of the reporting period.

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

Counterparties

Assets and liabilities with related parties (intra-group assets and liabilities) are separately identified on the ARF 720.0A. 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.

Include assets and liabilities with both residents and non-residents.

Values

Unless otherwise specifically stated, information reported on this form must comply with Australian Accounting Standards.

Report monetary amounts on ARF 720.0A in Australian dollars or the Australian dollar equivalent of the foreign currency amount. Convert amounts denominated in foreign currency to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).

Report values on ARF 720.0A as whole dollars.

Standard Business Reporting (SBR)

The accounting type (i.e. credit or debit) is stated for all monetary items and represents the natural accounting type of the item collected.

Specific instructions

Terms highlighted in bold italics are defined in ARS 701.0.

All derived fields in the form are shaded in grey and are explained in words as a mathematical expression in these instructions.

Examples included under 'Include' and 'Exclude' must not be taken as an exhaustive list of items to be included or excluded.

Section A: Assets

Section A collects information about the value of the assets of the ADI or RFC due to both residents and non-residents.

Exclude assets due from related parties (intra-group assets) from items 1 to 11 inclusive, and report them only in items 12 and 13. Report detailed information about the value of intra-group assets on ARF 720.3.

     1. Total currency and unallocated gold

Item