Document ID: chunk:federal_register_of_legislation:F2021L01114:body:0:p24
Version: federal_register_of_legislation:F2021L01114
Segment Type: other
Provision Reference: 
Character Range: 73615–76902

excluding intra-group liabilities

20.  Total intra-group liabilities
  20.1.  of which: Liabilities to SPVs representing the value of assets transferred for securitisation

21.  Total liabilities including intra-group liabilities

Section C: Shareholders' Equity

                                               Total
                                               (1)
22.  Total share capital
  22.1.  Ordinary shares
  22.2.  Preference shares
  22.3.  Other

23.  Total reserves
  23.1.  General reserve
  23.2.  Capital profits reserve
  23.3.  Asset revaluation reserve
  23.4.  Foreign currency translation reserve
  23.5.  Cash flow hedge reserve
  23.6.  Share-based payments reserve
  23.7.  Other reserves

24.  Retained profits

25.  Total shareholders' equity

Reporting Form ARF 720.0B

ABS/RBA Statement of Financial Position (Reduced)

Instructions

These instructions assist completion of Reporting Form ARF 720.0B ABS/RBA Statement of Financial Position (Reduced) (ARF 720.0B). ARF 720.0B collects information relating to the balance sheet of ADIs on a domestic books basis.

Report detail on loans and finance leases on Reporting Form ARF 720.1B ABS/RBA Loans & Finance Leases (Reduced) (ARF 720.1B).

Report detail on deposits on Reporting Form ARF 720.2B Deposits (Reduced) (ARF 720.2B).

ARF 720.1B and ARF 720.2B reconcile to ARF 720.0B.

Information reported in ARF 720.0B is required primarily for purposes of the ABS and the RBA. This information is required for various purposes, including the compilation of Australia's National Accounts and the calculation of the monetary and credit aggregates. This information may also be used by APRA for prudential and publication purposes.

Reporting level

ARF 720.0B must be completed by each ADI to which this Reporting Standard applies under paragraphs 4 or 5.

Reporting basis and unit of measurement

These instructions specify the reporting basis and unit of measurement that applies to each item.

Items on ARF 720.0B must be reported as at the end of the reporting period.

For reporting purposes, unless specified otherwise, enter data as a positive number.

Counterparties

Assets and liabilities with related parties (intra-group assets and liabilities) are separately identified on the ARF 720.0B. Report credit outstanding for loans and finance leases gross of collective provisions and individual provisions. Note that this differs from the reporting of loans and finance leases under Australian Accounting Standards.

Include assets and liabilities with both residents and non-residents.

Values

Unless otherwise specifically stated, information reported on this form must comply with Australian Accounting Standards.

Report monetary amounts on ARF 720.0B in Australian dollars or the Australian dollar equivalent of the foreign currency amount. Convert amounts denominated in foreign currency to AUD in accordance with AASB 121.

Report values on ARF 720.0B as whole dollars.

Standard Business Reporting (SBR)

The accounting type (i.e. credit or debit) is stated for all monetary items and represents the natural accounting type of the item collected.

Specific instructions

Terms highlighted in bold italics are defined in ARS 701.0.

All derived fields in the form are