Document ID: chunk:federal_register_of_legislation:F2021L01115:body:0:p8
Version: federal_register_of_legislation:F2021L01115
Segment Type: other
Provision Reference: 
Character Range: 21969–25287

otherwise specified.

Report monetary amounts on ARF 720.2B in Australian dollars or the Australian dollar equivalent of the foreign currency. Convert amounts denominated in foreign currency to AUD in accordance with AASB 121.

Items on ARF 720.2B are to be reported in whole dollars for ADIs and RFCs.

Standard Business Reporting (SBR)

Report items on ARF 720.2B with accounting type of credit (liabilities). The accounting type (i.e. credit or debit) applies to all monetary items and represents the natural accounting treatment of the item collected.

Specific instructions

Terms highlighted in bold italics are defined in ARS 701.0.

All derived fields in the form are shaded in grey and are explained in words as a mathematical expression in these instructions.

Examples included under 'Include' and 'Exclude' must not be taken as an exhaustive list of items to be included or excluded.

     1. Total deposits

Item 1 collects information on the value of deposits by counterparty of the depositor and type of deposit account.

Column 1   Report the value of transaction deposit balances.

Column 2   Report the value of fixed-term deposit balances.

Column 3   Report the value of other non-transaction deposit balances.

Column 4   Report the value of deposit balances.

           Column 4 is a derived column.  Report the value of total deposits in column 4 as the sum of columns 1 to 3 inclusive.

Item 1                          Report deposits.

                                Item 1 is a derived item.  Report the value of total deposits in item 1 as the sum of item 1.1 and item 1.2.

                                For column 4, item 1 also equals the value of deposits reported in item 14 on ARF 720.0A/B.

Item 1.1                        Report deposits by residents.

                                Item 1.1 is a derived item.  Report the value of deposits in item 1.1 as the sum of items 1.1.1, 1.1.2, 1.1.3, 1.1.4 and 1.1.5.

Item 1.1.1                      Report deposits by resident households.

Item 1.1.1.1                    Of the amount reported in item 1.1.1, report the value of offset accounts linked to housing loans.

Item 1.1.1.2                    Of the amount reported in item 1.1.1, report the value of retirement savings accounts.

Item 1.1.1.3                    Of the amount reported in item 1.1.1, report the value that is non-interest-bearing.

Item 1.1.2                      Report deposits by resident community service organisations.

Item 1.1.3                      Report deposits by resident non-financial businesses.

                                Item 1.1.3 is a derived item.  Report the value of deposits in item 1.1.3 as the sum of items 1.1.3.1 to 1.1.3.5 inclusive.

Item 1.1.3.1                    Report deposits by resident private non-financial investment funds.

Item 1.1.3.2                    Report deposits by resident other private non-financial corporations.

Item 1.1.3.3                    Report deposits by resident private unincorporated businesses.

Item 1.1.3.4                    Report deposits by resident state, territory and local government non-financial corporations.

Item 1.1.3.5                    Report deposits by Commonwealth Government non-financial corporations.

Item 1.1.4                      Report