Document ID: chunk:federal_register_of_legislation:F2019L00830:body:0:p19
Version: federal_register_of_legislation:F2019L00830
Segment Type: other
Provision Reference: 
Character Range: 50824–54228

included in the financial sector; and
     * any unincorporated business owned and operated by trading corporations (e.g. joint ventures).
Exclude:
     * unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and
     * non-resident enterprises.
Public non-financial corporations
Commonwealth, state, territory and local government
Trading enterprises owned by the Commonwealth, State, Territory or local government are those businesses, which are owned and controlled by the Australian Commonwealth Government, State, Territory and local government and which produce goods or non-financial services for sale at market prices.
Include:
     * All resident trading enterprises, 50% or more owned by the Commonwealth, State, Territory and local government or controlled by the Commonwealth, State, Territory and local government, through legislation, decree or regulation (e.g. Australia Post, and Australian Government Solicitor, state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).
Exclude:
     * government departments (show as Commonwealth general government);
     * government-owned financial institutions (these are classified as financial institutions);
     * state government owned financial institutions and entities in the general government; and
     * state and territory central borrowing authorities.
 6.2.1 Loans to public and private trading corporations – Balance outstanding (1)
Include:
     * the gross value of loans to Australian private trading corporations that are denominated in Australian dollars.
6.2.1 Loans to public and private trading corporations – Specific provisions (2)
Report the specific provisions applied to this loan item. Where an ADI adopts a standardised approach under APS 220, the value of the prescribed provision should also be included here.
6.2.1 Loans to public and private trading corporations – General Reserve for Credit Losses (3)
Report the General Reserve for Credit Losses applied to this loan item.
6.2.2 Loans to private unincorporated businesses and CSOs
Private unincorporated businesses
This comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc.
Community service organisations (CSOs)
Include:
     * institutions financed mostly by members' contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and
     * charities and aid organisations financed by voluntary transfers.
Exclude:
     * CSOs and non-profit institutions controlled and mainly financed by government (include in general government).
6.2.2 Loans to unincorporated business and CSOs – Balance outstanding (1)
Include:
     * the total gross value of loans to Australian CSOs and unincorporated businesses.
This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.
6.2.2 Loans to unincorporated business and CSOs –