Document ID: chunk:federal_register_of_legislation:F2021L01114:body:0:p11
Version: federal_register_of_legislation:F2021L01114
Segment Type: other
Provision Reference: 
Character Range: 30965–34208

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 loans and finance leases.

Item 6.1                        Of the amount reported in item 6, report assets in a covered bond collateral pool.

    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 items 12 and 13.

Exclude: assets acquired or held for sale. Report these assets as non-current assets and disposal groups classified as held for sale (item 10.9).

Column 1   Report the value of the property, plant and equipment.

           Report column 1 gross of any accumulated depreciation and/or impairment.

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

Column 2   Report the value of accumulated depreciation and/or impairment for the assets.

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

Column 3   Report the value of the assets net of accumulated depreciation and/or impairment.

           Column 3 is a derived item. Report the value of net property, plant and equipment in column 3 as column 1 less column 2.

           SBR: submit column 3 with accounting type of debit (assets).

Item 8                          Report property, plant and equipment.

Item 8.1                        Report information technology equipment classified as property, plant and equipment.

                                Exclude: information technology that is treated as an intangible asset for accounting purposes. Report this as intangible assets (item 9).

Item 8.1.1                      Report 'work in progress' information technology equipment classified as