Document ID: chunk:federal_register_of_legislation:F2021L01132:body:0:p17
Version: federal_register_of_legislation:F2021L01132
Segment Type: other
Provision Reference: 
Character Range: 50373–54103

each sub-account; and
     * treat one (non-negotiable) certificate of deposit as one deposit.

Averages

Report averages on ARF 747.0B unscaled, as numbers to two decimal places.

Interest rates

ADIs and RFCs are required to report contractual interest rates. Report interest rates as an annualised percentage rate (on a 365 days per year basis) to two decimal places.

Refer to the interest rates definition for further guidance (ARS 701.0).

In particular, note the instructions for the treatment of deposit accounts with more than one possible contractual interest rate and for the treatment of offset accounts and other offsetting products.

Standard Business Reporting (SBR)

Report items on ARF 747.0B with accounting type of credit (liabilities). The accounting type (i.e. credit or debit) applies to all monetary items and represents the natural accounting treatment 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.

     1. Deposits outstanding – by counterparty and deposit type

Item 1 collects information on the stock of deposits by counterparty sector of the depositor and deposit type.

Reporting basis: report item 1 as at the end of the reporting period.

Deposits by non-residents are to be included in item 1.

Deposits from related parties (intra-group deposits) and non-residents (resident related parties and other non-residents) are separately identified in item 1.

Column 1  Report according to the counterparty sector of the depositor (see item 1 for further details).

Column 2  Report according to the deposit type (see item 1 for further details).

Column 3  Report the total number of deposits.

Column 4  Report the total value of deposits.

Column 5  Report the weighted average interest rate on deposits.

  Item 1                             Report deposits for each combination of counterparty sector of the depositor and deposit type.

                                     The counterparty sectors are:

                                          * resident households;
                                          * resident financial institutions that are not related parties;
                                          * resident financial institutions that are related parties;
                                          * resident non-related parties that are non-financial businesses or resident community service organisations;
                                          * resident general government;
                                          * other related parties (any resident related parties other than financial institutions or non-resident related parties); and
                                          * other non-residents (any non-residents other than related parties).

                                     The deposit types are:

                                          * fixed-term deposits;
                                          * other non-transaction deposits;
                                          * transaction deposits that are interest-bearing; and
                                          * transaction deposits that are non-interest-bearing.

                                     The following reconciliations to other forms hold.

                                     The total value of deposits (column 4) in item 1 for:

                                          * resident households must equal total deposit accounts