Document ID: chunk:federal_register_of_legislation:F2021L01114:body:0:p15
Version: federal_register_of_legislation:F2021L01114
Segment Type: other
Provision Reference: 
Character Range: 43388–46428

a derived item. Report the value of total assets (excluding intra-group assets) in item 11 as the sum of item 1 (column 1), item 2 (column 5), item 3 (column 1), item 4 (column 1), item 5 (column 1), item 6 (column 1), item 8 (column 3), item 9 (column 3), and item 10 (column 1), less the sum of item 6 (columns 2 and 3) and item 7.

Item 11.1                        Of the amount reported in item 11, report the value that is due from non-residents.

    12.        Total intra-group assets

Item 12 collects information on the value of total assets due from related parties (intra-group assets).

SBR: submit item 12 with accounting type of debit (assets).

Further detail on intra-group assets is collected on ARF 720.3.

Exclude assets from non-related parties.

Column 1   Report the value.

Column 2   Of the amount reported in column 1, report the value that is denominated in a foreign currency.

Item 12                          Report total intra-group assets.

Item 12.1                        Of the amount reported in item 12, report the value that is due from non-residents.

    13.        Total assets including intra-group assets

Item 13 collects information on the value of total assets due from related parties and non-related parties.

SBR: submit item 13 with accounting type of debit (assets).

Include assets due from related parties and non-related parties.

Column 1   Report the value.

Column 2   Of the amount reported in column 1, report the value that is denominated in a foreign currency.

Item 13                          Report total assets (including intra-group assets).

                                 Item 13 is a derived item.  Report the value of total assets including intra-group assets in item 13 as the sum of item 11 and item 12.

Item 13.1                        Of the amount reported in item 13, report the value of on-balance sheet securitised assets.

                                 Item 13.1 equals the value reported for liabilities to SPVs representing the value of assets transferred for securitisation (item 20.1).

Item 13.1.1                      Report loans and finance leases that have been securitised but cannot be derecognised from the balance sheet.

Item 13.1.2                      Report any assets, other than loans and finance leases, that have been securitised but which cannot be derecognised from the balance sheet.

                                 Item 13.1.2 is a derived item.  Report the value of other securitised assets in item 13.1.2 as item 13.1 less item 13.1.1.

Item 13.1.2.1                    Of the amount reported in item 13.1.2, report the value of assets that have been self-securitised.

Section B: Liabilities

Section B collects information on the value of the liabilities of the ADI or RFC due to both residents and non-residents.

Report liabilities due to related parties (intra-group liabilities) only in items 20 and 21. Further information about the value of intra-group liabilities is reported on ARF 720.3.