Document ID: chunk:federal_register_of_legislation:F2019L00830:body:0:p23
Version: federal_register_of_legislation:F2019L00830
Segment Type: other
Provision Reference: 
Character Range: 62899–65798

standardised approach under APS 220, the value of the prescribed provision should also be included here.
6.2.5 Total commercial lending – Balance outstanding (1)
Sum the gross value of commercial lending.
This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.
6.2.5 Total commercial lending – Specific provisions (2)
Report the aggregate specific provisions applying to commercial lending. Where an ADI adopts a standardised approach under APS 220, the value of the prescribed provision should also be included here.
6.2.5 Total commercial lending – General Reserve for Credit Losses (3)
Report the aggregate General Reserve for Credit Losses for this reporting line.
6.2.5.1 Total commercial lending of which: Revolving credit
Include:
     * the gross value of loans of a revolving credit nature. Exclude loans to Australian householders, for the purpose of housing.
A revolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit. This reporting item should be reported gross of any specific provisions.
6.2.5.2 Total commercial lending of which: Credit cards
Include:
     * the gross value of credit card liabilities by Australian counterparties.
6.2.5.3 Total commercial lending of which: Term loans – Fixed rate
Include:
     * the gross value of term loans that have a fixed interest rate. Exclude loans to householders for the purpose of housing.
6.2.5.4 Total commercial lending of which: Term loans – variable rate
Include:
     * the gross value of term loans that have a variable interest rate. Exclude loans to householders for the purpose of housing.
6.2.5.5 Total commercial lending of which: Leasing
Include:
     * the gross value of lease financing to counterparties.
This reporting item should be reported net of unearned revenue and gross of specific provision for doubtful debts.
6.2.5.6 Total commercial lending of which: Other loans
Include:
     * the gross value of loans to counterparties other than revolving credit loans; credit cards; housing loans; term loans; and leasing finance.
6.3 Total gross loans and advances – Balance outstanding (1)
Sum the gross value of loans and advances (to households and Commercial Lending).
6.3 Total gross loans and advances – Specific provision (2)
Record the specific provisions applying to the total loan portfolio. Where an ADI adopts a standardised approach under APS 220, the value of the prescribed provision should also be included here.
6.3 Total gross loans and advances – General Reserve for Credit Losses (3)
Record the General Reserve for Credit Losses applying to the total loan portfolio.
6.3.1 Total gross loans and advances of which: Margin lending
Lending for the purpose of purchasing equities, where the underlying security is equities.
6.3.2 Total gross loans and advances