Document ID: chunk:federal_register_of_legislation:F2021L01114:body:0:p28
Version: federal_register_of_legislation:F2021L01114
Segment Type: other
Provision Reference: 
Character Range: 84952–87965

value of acceptances of customers' bills of exchange that are not held by the ADI.

SBR: submit item 5 with accounting type of debit (assets).

Exclude assets due from related parties.  Report these in items 12 and 13.

Exclude bills of exchange held by the ADI (including those accepted by your institution or another institution).  Report these as debt securities (item 3).

Item 5     Report the value of bills of exchange that are not held by the ADI.

    6.             Total loans and finance leases

Item 6 collects information on the value of credit outstanding for total loans and finance leases.

Report detail on loans and finance leases by counterparty and other characteristics on ARF 720.1B.  The totals reported on ARF 720.1B reconcile to this item.  See the instructions for ARF 720.1B for more detail on the specific items that reconcile.

Exclude assets due from related parties.  Report these in items 12 and 13.

Only include loans and finance leases that are held on-balance sheet.

Exclude loans and finance leases that have been written off.

Exclude associated deferred tax assets in the amounts reported for collective provisions and individual provisions.  Report these as other assets (item 10.6).

Column 1   Report the value of credit outstanding.

           SBR: submit column 1 with accounting type of debit (assets).

Column 2   Report the value of individual provisions.

           SBR: submit column 2 with accounting type of credit (liabilities).

Column 3   Report the value of collective provisions.

           SBR: submit column 3 with accounting type of credit (liabilities).

Item 6     Report for loans and finance leases.

    7.             Deferred fees and commissions relating to loans and finance leases

Item 7 collects information on the value of deferred fees and commissions relating to loans and finance leases reported in item 6.

SBR: submit item 7 with accounting type of credit (liabilities).

Exclude any deferred fees and commissions relating to loans and finance leases to related parties.  Report these in items 12 and 13.

Item 7                          Report the total value of deferred fees and commissions relating to loans and finance leases reported in item 6.

Item 7.1                        Of the total amount reported in item 7, report deferred fees and commissions relating to loans and finance leases to resident households.

Item 7.2                        Of the total amount reported in item 7, report deferred fees and commissions relating to loans and finance leases to resident non-financial businesses.

Item 7.3                        Of the total amount reported in item 7, report deferred fees and commissions relating to loans and finance leases to resident financial institutions.

    8.             Total property, plant and equipment

Item 8 collects information on the value of property, plant and equipment by the type of asset.

Exclude assets due from related parties.  Report these in