Document ID: chunk:federal_register_of_legislation:F2022L00214:body:0:p14
Version: federal_register_of_legislation:F2022L00214
Segment Type: other
Provision Reference: 
Character Range: 41875–45152

of the amounts by which scheduled repayments (interest and other charges plus principal as applicable) exceeded actual repayments for each loan where repayments were deficient over the reporting period.

                                Calculate this at the loan level. Exclude loans that did not record a payment deficiency.

                                SBR: submit item 5.10 with accounting type of debit (assets).

Item 5.11                       Report the value of loans written off during the reporting period less the amount recovered during the reporting period from any previously written-off loans. Exclude amounts recovered through sales of collateral.

                                SBR: submit item 5.11 with accounting type of credit (negative assets).

Item 5.12                       Record the net value as at the end of the previous reporting period of any loans that switched between owner-occupied and investment in the current reporting period.

                                In each column, report the net value of loans that have moved into each category.

                                SBR: submit item 5.12 with accounting type of debit (assets).

Item 5.13                       Report any other adjustments to the outstanding loan balance during the reporting period that are not reported in items 5.2 to 5.12.

                                Include changes due to exchange rate valuation adjustments for foreign-currency-denominated loans, fees associated with the loan that are not paid by the borrower and which are instead capitalised against the loan balance during the current reporting period, changes in the purpose class of the loan, and changes due to write-offs or write-backs in the previous reporting period or during the reporting period etc.

                                Exclude adjustments arising from the switching of loans between owner‑occupied and investment. Report these at item 5.12.

                                Item 5.13 is a derived item. Report any other adjustments to the outstanding loan balance during the reporting period that are not reported in items 5.2 to 5.12 as item 5.14 less: the sum of items 5.1 to 5.3 inclusive, item 5.5, item 5.6, item 5.10 and item 5.12; plus the sum of item 5.4, item 5.7 to item 5.9 inclusive and item 5.11.

                                Report item 5.13 as a positive or negative number as appropriate.

                                SBR: submit item 5.13 with accounting type of debit (assets). For example, for an increase to the stock of credit outstanding report as a positive value.

Item 5.14                       Report credit outstanding for the stock of fixed-term housing loans to resident households as at the end of the reporting period.

                                SBR: submit item 5.14 with accounting type of debit (assets).

    6.             Fixed-term housing loans outstanding to residents – offset accounts, redraw facilities and excess repayments

Item 6 provides information on the balances in offset accounts attached to housing loans, on available redraw balances and on any other accumulated excess repayments that can be used to meet future scheduled repayments on housing loans.

Reporting basis: report item 6 as at the