Document ID: chunk:federal_register_of_legislation:F2022L00217:body:0:p10
Version: federal_register_of_legislation:F2022L00217
Segment Type: other
Provision Reference: 
Character Range: 30935–34353

Separately report amounts, where requested, recorded on Australian and overseas books.

Specific instructions

Refer to APS 220 Credit Risk Management (APS 220) when completing this form.

Section A: Credit Quality
Column 1  Report the total exposure for exposures recorded in Australia.
Column 2  Report total provisions for exposures recorded in Australia. This should include the credit loss reserve held as part of retained earnings.
Column 3  Report the total exposure for exposures recorded overseas.
Column 4  Report total provisions for exposures recorded overseas. This should include the credit loss reserve held as part of retained earnings.

Item 1.1.1  Report well-secured >=90 days past-due exposures
Item 1.1.2  Report not well-secured or unsecured >=90 days past-due exposures.
Item 1.2.1  Report well-secured Stage 2 exposures.
Item 1.2.2  Report not well-secured or unsecured Stage 2 exposures.
Item 1.3.1  Report well-secured non-performing exposures.
Item 1.3.2  Report not well-secured or unsecured non-performing exposures.
Item 1.4    Report total restructured exposures.

Section B: Non-performing exposures

Item 2. Non-performing exposures
Column 1  Report the total exposure of well-secured exposures.
Column 2  Report the total exposure of not well-secured or unsecured exposures.

Item 2.1.1    Report non-performing exposures to households.
              Item 2.1.1 is a derived item and is calculated as the sum of items 2.1.1.1 to 2.1.1.4.
Item 2.1.1.1  Report non-performing owner-occupied housing exposures.
Item 2.1.1.2  Report non-performing investor housing exposures.
Item 2.1.1.3  Report non-performing credit card exposures.
Item 2.1.1.4  Report non-performing other personal exposures.
Item 2.1.2    Report non-performing exposures to CSOs.
Item 2.1.3    Report non-performing exposures to non-financial corporations.
              Item 2.1.3 is a derived item and is calculated as the sum of item 2.1.3.1 and 2.1.3.2.
Item 2.1.3.1  Report non-performing exposures to private trading corporations.
Item 2.1.3.2  Report non-performing exposures to private unincorporated business.
Item 2.1.4    Report non-performing exposures to financial corporations.
              Item 2.1.4 is a derived item and is calculated as the sum of items 2.1.4.1 to 2.1.4.5 inclusive.
Item 2.1.4.1  Report non-performing exposures to ADIs.
              Include:
                     * development banks even if they are not authorised to carry on banking business under the Banking Act 1959.
              Exclude:
                     * merchant banks (record as RFCs); and
                     * non-resident banks (record as resident counterparties).
Item 2.1.4.2  Report non-performing exposures to RFCs.
Item 2.1.4.3  Report non-performing exposures to insurance corporations.
Item 2.1.4.4  Report non-performing exposures to pension funds.
Item 2.1.4.5  Report non-performing exposures to other financial institutions.
Item 2.1.5    Report non-performing exposures to other counterparties.
Item 2.2      Report non-performing exposures to non-residents.
Item 2.3      Report total non-performing exposures.
              Item 2.3 is a derived item and is calculated as the sum of items 2.1.1 to 2.1.5 inclusive and item 2.2.

Section C: >=90 days past-due well-secured items
Column 1  Report the total exposure for exposures that are >=90 days past-due and well-secured recorded in