Document ID: chunk:federal_register_of_legislation:F2022L00212:body:0:p13
Version: federal_register_of_legislation:F2022L00212
Segment Type: other
Provision Reference: 
Character Range: 38668–42226

5.             Outstanding principal balance of securitised loans and finance leases held off-balance sheet

Item 5 collects information on the value of off-balance sheet securitised loans and finance leases.

Data for resident and non-resident borrowers are collected separately. Note that this treatment differs from ARF 720.0A where loans and finance leases to non-residents are not separately identified.

Note that the loans and finance leases reported in item 5 are outside of the domestic books consolidation, and will not be reported on the ARF 720.0A.

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

Column 1   Report the value of credit outstanding.

Item 5.1                                Report off-balance sheet securitised loans and finance leases.

                                        Item 5.1 is a derived item.  Report the value of loans and finance leases in item 5.1 as the sum of item 5.1.1 and item 5.1.2.

Item 5.1.1                              Report off-balance sheet securitised loans and finance leases to residents.

                                        Item 5.1.1 is a derived item.  Report the value of loans and finance leases in item 5.1.1 as the sum of item 5.1.1.1 and items 5.1.1.2 to item 5.1.1.5 inclusive.

Item 5.1.1.1                            Report off-balance sheet securitised loans and finance leases to resident households.

                                        Item 5.1.1.1 is a derived item.  Report the value of loans and finance leases in item 5.1.1.1 as the sum of item 5.1.1.1.1 and item 5.1.1.1.2.

Item 5.1.1.1.1                          Report off-balance sheet securitised loans to resident households for the purpose of housing.

                                        Item 5.1.1.1.1 is a derived item.  Report the value of loans in item 5.1.1.1.1 as the sum of item 5.1.1.1.1.1 and item 5.1.1.1.1.2.

Item 5.1.1.1.1.1                        Report off-balance sheet securitised loans to resident households for the purpose of owner-occupied housing.

                                        Item 5.1.1.1.1.1 is a derived item.  Report the value of loans and finance leases in item 5.1.1.1.1.1 as the sum of item 5.1.1.1.1.1.1 and item 5.1.1.1.1.1.2.

Item 5.1.1.1.1.1.1.                     Report off-balance sheet securitised loans to resident households for the purposes of owner-occupied housing with a fixed interest rate.

Item 5.1.1.1.1.1.2.                     Report off-balance sheet securitised loans to resident households for the purposes of owner-occupied housing with a variable interest rate.

Item 5.1.1.1.1.2                        Report off-balance sheet securitised loans to resident households for the purposes of investment housing.

                                        Item 5.1.1.1.1.2 is a derived item. Report the value of loans in item 5.1.1.1.1.2 as the sum of item 5.1.1.1.1.2.1 and item 5.1.1.1.1.2.2.

Item 5.1.1.1.1.2.1.                     Report off-balance sheet securitised loans to resident households for the purposes of investment housing with a fixed interest rate.

Item 5.1.1.1.1.2.2.                     Report off-balance sheet securitised loans to resident households for the purposes of investment housing with a variable interest rate.

Item 5.1.1.1.2                          Report off-balance sheet securitised loans and finance leases to resident households for personal purposes.

Item 5.1.1.2                            Report off-balance sheet securitised loans and finance leases to resident community