Document ID: chunk:federal_register_of_legislation:F2019L00830:body:0:p15
Version: federal_register_of_legislation:F2019L00830
Segment Type: other
Provision Reference: 
Character Range: 40120–43231

regulatory reporting purposes (Prudential Standard APS 220 Credit Quality (APS 220)). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220.
Note: Specific provisions and General Reserve for Credit Losses for products and counterparties where indicated in the form are to be reported only if the data is already recorded and allocated on that basis by the institution. Otherwise the specific provisions and General Reserve for Credit Losses can be disclosed in aggregate.
Do not include associated deferred tax assets (DTA) in the amounts reported for in General Reserve for Credit Losses or specific provisions.  Include associated DTA in 'Other Assets – Deferred tax asset - From specific provisions and general reserve for credit losses'.
6.1 Loans to households
This comprises individuals, or groups of individuals, whose dealings with other sectors are for personal or household purposes.
Exclude:
     * family trusts, sole proprietors, partnerships and any other unincorporated enterprises owned by households. Record these as private unincorporated businesses.
6.1.1.1 Housing: Owner-occupied – Balance outstanding (1)
Include:
     *  the value of housing loans to Australian householders, for the construction or purchase of dwellings for owner occupation; and
     * revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.
This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.
6.1.1.1 Housing: Owner-occupied – Specific provisions (2)
Report the specific provision for doubtful debts applied to this loan item. Where an ADI adopts a standardised approach under APS 220, the value of the prescribed provision should also be included here.
6.1.1.1 Housing: Owner-occupied – General Reserve for Credit Losses (3)
Report the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.
6.1.1.1.1 Housing: owner-occupied – Of which revolving credit secured by residential mortgage – Balance outstanding (1)
Of the total reported for 'Housing: Owner-occupied' identify the component that is revolving credit facilities secured by residential mortgage.
This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.
6.1.1.2 Housing: Investment – Balance outstanding (1)
Include:
     * the value of investment housing loans to Australian householders, for the construction or purchase of dwellings for non-owner occupation; and
     * revolving credit or redraw facilities originally approved for a purpose of predominantly investment housing.
This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.
6.1.1.2 Housing: Investment – Specific provisions (2)
Report the specific provisions applied to this loan item. Where an ADI adopts a standardised approach under