Document ID: chunk:federal_register_of_legislation:F2021L01116:body:0:p35
Version: federal_register_of_legislation:F2021L01116
Segment Type: other
Provision Reference: 
Character Range: 106115–109266

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 the reporting period that are not reported in items 7.2 to 7.11.

                        Include changes due to exchange rate valuation adjustments for foreign-currency-denominated loans, fees associated with the loan that are not paid by the borrower and which are instead capitalised against the loan balance during the reporting period, changes in the purpose of the loan, and changes in the status of loans written off in the previous reporting period or during the reporting period etc.

                        Item 7.12 is a derived item. Report the value of other adjustments in item 7.12 as item 7.13 less the sum of: item 7.1, item 7.2, item 7.3, item 7.5, item 7.6 and item 7.10; plus the sum of: item 7.4, items 7.7 to 7.9 inclusive and item 7.11.

                        SBR: submit item 7.12 with accounting type of debit (asset). That is for an increase to the stock of credit outstanding report as a positive value.

                        Report the value of credit outstanding on the stock of fixed-term business loans outstanding to resident non-related parties as at the end of the reporting period.

                        SBR: submit item 7.13 with accounting type of debit (assets).

    8.             Business loans and finance leases outstanding – by currency

Item 8 collects information on the currency composition of the outstanding balance of loans and finance leases to resident non-related party private and public sector businesses.

Reporting basis: report item 8 as at the end of the reporting period.

SBR: submit item 8 with accounting type of debit (assets).

Include only loans and finance leases in this item. Exclude bill acceptances.

Exclude finance to related parties from item 8.

Exclude finance to non-residents from item 8.

Column 1  Report the value of credit outstanding for loans and finance leases to private and public sector businesses that are resident non-related parties.

          For FX-denominated loans and finance leases, report the value of the AUD equivalent of these amounts.

     Item 8.1               Report loans and finance leases.

                            Item 8.1 equals the sum of the value of credit outstanding for all business types and for all finance types excluding bill acceptances, reported in column 5 in item 3.

        Item 8.1.1          Report loans and finance leases denominated in AUD.

        Item 8.1.2          Report loans and finance leases denominated in USD.

        Item 8.1.3          Report loans and finance leases denominated in HKD.

        Item 8.1.4          Report loans and finance leases denominated in NZD.

        Item 8.1.5          Report loans and finance leases denominated in JPY.

        Item 8.1.6          Report loans and finance leases denominated in EUR.

        Item