Document ID: chunk:federal_register_of_legislation:F2021L01116:body:0:p34
Version: federal_register_of_legislation:F2021L01116
Segment Type: other
Provision Reference: 
Character Range: 102812–106446

item 7.4, report loans that are no longer recorded on-balance sheet because they were classified as off-balance sheet securitised during the reporting period.

                        SBR: submit item 7.4.1 with accounting type of credit (negative assets).

                        Report credit purchased during the reporting period.

                        Include loans that were not previously recorded as being off-balance sheet but are now recorded as on-balance sheet as a result of the purchase of credit.

                        SBR: submit item 7.5 with accounting type of debit (assets).

                        Report the interest charged by the lender on outstanding loan balances during the reporting period, whether or not it is actually received from the borrower. Report this amount in accordance with Australian Accounting Standards.

                        SBR: submit item 7.6 with accounting type of debit (assets).

                        Report the value of payments due (interest and other charges plus principal as applicable) during the reporting period in accordance with the loan conditions, whether or not the payments were actually received from the borrower (scheduled repayments). This is the contracted, agreed or minimum repayment amount.

                        SBR: submit item 7.7 with accounting type of credit (negative asset).

                        Report the total value of loans, net of scheduled repayments that are repaid in full during the reporting period, leading to a discharge of the loan.

                        Include repayments due to:

                             * internal refinance;
                             * external refinance; and
                             * final repayments.

                        SBR: submit item 7.8 with accounting type of credit (negative asset).

                        Report the value of any other excess repayments other than those reported in item 7.8 over the reporting period for each loan that made other excess repayments over the reporting period.

                        To be calculated at the loan level. Include payment deficiencies at item 7.10.

                        Include: payments into redraw facilities.

                        Exclude:

                             * loans for which scheduled repayments exceeded actual repayments. Report these in item 7.10;
                             * loans that were repaid in full during the reporting period.  Report these in item 7.8; and
                             * payments into offset accounts. Report these on ARF 747.0 ABS/RBA Deposits Stocks, Flows and Interest Rates (ARF 747.0).

                        SBR: submit item 7.9 with accounting type of credit (negative asset).

                        Report the sum of the amounts by which scheduled repayments (interest and other changes plus principal as applicable) exceeded actual repayments for each loan where repayments were deficient over the reporting period.

                        To be calculated at the loan level. Exclude loans that did not record a payment deficiency.

                        SBR: submit item 7.10 with accounting type of debit (assets).

                        Report the value of loans written off during the reporting period less the amount recovered during the reporting period from any previously written-off loans. Exclude amounts recovered through sales of collateral.

                        SBR: submit item 7.11 with accounting type of credit (negative asset).

                        Report any other adjustments to the outstanding loan balance during