Document ID: chunk:federal_register_of_legislation:F2022L00214:body:0:p13
Version: federal_register_of_legislation:F2022L00214
Segment Type: other
Provision Reference: 
Character Range: 38454–42171

debit (assets).

Item 5.4                        Report the credit sold during the reporting period (excluding any premium or discount).

                                Only include loans that are no longer recorded as being on-balance sheet as a result of this sale.

                                SBR: submit item 5.4.1 with accounting type of credit (negative assets).

Item 5.4.1                      Of the amount reported at item 5.4, report loans that are no longer recorded on-balance sheet because they were classified as off-balance sheet securitised during the reporting period.

                                SBR: submit item 5.4.1 with accounting type of credit (negative assets).

Item 5.5                        Report the credit purchased during the reporting period (excluding any premium or discount).

                                Include loans that were not previously recorded as being on-balance sheet but are now recorded as on-balance sheet as a result of the purchase of credit.

                                SBR: submit item 5.5 with accounting type of debit (asset).

Item 5.6                        Report the interest charged by the lender on outstanding loan balances during the reporting period, whether or not it is actually received from the borrower. Report this amount in accordance with Australian Accounting Standards.

                                SBR: submit item 5.6 with accounting type of debit (asset).

Item 5.7                        Report the total (interest and other charges plus principal as applicable) repayments due during the reporting period in accordance with the loan conditions, whether or not the payments were actually received from the borrower (scheduled repayments). This is the contracted, agreed or minimum repayment amount.

                                SBR: submit item 5.7 with accounting type of credit (negative assets).

Item 5.8                        Report the total value of loans, net of scheduled repayments that are repaid in full during the reporting period due to the discharge of the loan.

                                Include repayments due to:

                                     * internal refinance;
                                     * external refinance; and
                                     * final repayments.

                                SBR: submit item 5.8 with accounting type of credit (negative assets).

Item 5.9                        Report the value of any other excess repayments over the reporting period for each loan that made excess repayments over the reporting period.

                                To be calculated at the loan level. Include payments into redraw facilities.

                                Exclude:

                                     * loans for which scheduled repayments exceeded actual repayments (i.e. payment deficiencies). Report these in item 5.10;
                                     * loans that were repaid in full during the reporting period due to the discharge of the loan.  Report these in item 5.8; and
                                     * payments into offset accounts. Report these on ARF 747.0A/B ABS/RBA Deposits Stocks, Flows and Interest Rates (Standard)/(Reduced) (ARF 747.0A/B).

                                SBR: submit item 5.9 with accounting type of credit (negative assets).

Item 5.10                       Report the sum 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