Document ID: chunk:federal_register_of_legislation:F2021L01115:body:0:p5
Version: federal_register_of_legislation:F2021L01115
Segment Type: other
Provision Reference: 
Character Range: 11920–14920

data as a positive number.

Counterparties

Exclude deposits by related parties (intra-group deposits).  Detail on intra-group deposits is reported on Reporting Form ARF 720.3 ABS/RBA Intra-group Assets and Liabilities (ARF 720.3).

Data for residents and non-residents are collected separately. Note that this treatment differs from Reporting Form ARF 720.0A/B Statement of Financial Position (Standard) (ARF 720.0A), where deposits by non-residents are not separately identified.

Values

Report all items on the ARF 720.2A in accordance with Australian Accounting Standards unless otherwise specified.

Report monetary amounts on ARF 720.2A in Australian dollars or the Australian dollar equivalent of the foreign currency. Convert amounts denominated in foreign currency to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).

Report items on ARF 720.2A in whole dollars.

Standard Business Reporting (SBR)

Report items on ARF 720.2A 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. Total deposits

Item 1 collects information on the value of deposits by counterparty of the depositor and type of deposit account.

Column 1   Report the value of transaction deposit balances.

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

Column 3   Report the value of fixed-term deposit balances.

Column 4   Of the amount reported in column 3, report the value that is denominated in a foreign currency.

Column 5   Report the value of other non-transaction deposit balances.

Column 6   Of the amount reported in column 5, report the value that is denominated in a foreign currency.

Column 7   Report the value of total deposit balances.

           Column 7 is a derived column.  Report the value of total deposits in column 7 as the sum of column 1, column 3, and column 5.

Item 1                          Report total deposits.

                                Item 1 is a derived item.  Report the value of total deposits in item 1 as the sum of item 1.1 and item 1.2.

                                For column 7, item 1 also equals the value of deposits reported in item 14 (column 1) on ARF 720.0A.

Item 1.1                        Report deposits by residents.

                                Item 1.1 is a derived item.  Report the value of deposits in item 1.1 as the sum of items 1.1.1, 1.1.2, 1.1.3, 1.1.4 and 1.1.5.

Item 1.1.1                      Report deposits by resident