Document ID: chunk:federal_register_of_legislation:F2019L00830:body:0:p17
Version: federal_register_of_legislation:F2019L00830
Segment Type: other
Provision Reference: 
Character Range: 45649–48429

loan item, if this is recorded or allocated by the institution on this basis. Where an ADI adopts a standardised approach under APS 220, the value of the prescribed provision should also be included here.
6.1.3 Credit cards – General Reserve for Credit Losses (3)
Report the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.
6.1.4 Leasing – Balance outstanding (1)
Include:
     * the gross value of lease financing to Australian householders.
This reporting item should be reported net of unearned revenue and gross of specific provision for doubtful debts.
6.1.4 Leasing – Specific provisions (2)
Report the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis. Where an ADI adopts a standardised approach under APS 220, the value of the prescribed provision should also be included here.
6.1.4 Leasing – General Reserve for Credit Losses (3)
Report the General Reserve for Credit Losses for this reporting line, if this recorded or allocated by the institution on this basis.
6.1.5 Other personal term loans – Balance outstanding (1)
Include:
     * the gross value of personal term loans to Australian householders for purposes other than housing and other than revolving credit, credit card and lease financing.
This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.
6.1.5 Other personal term loans – Specific provisions (2)
Report the specific provisions applied to this loan item, if this is recorded or allocated by the institution on this basis. Where an ADI adopts a standardised approach under APS 220, the value of the prescribed provision should also be included here.
6.1.5 Other personal term loans – General Reserve for Credit Losses (3)
Report the General Reserve for Credit Losses for this reporting line, if this is recorded or allocated by the institution on this basis.
6.1.5.1 Other personal term loans of which fixed interest rate – Balance outstanding (1)
Of the total reported for 'Other personal term loans' identify the component that has a fixed interest rate.
This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.
6.1.5.1 Other personal term loans of which fixed interest rate – Specific provisions (2)
Report the specific provision for doubtful debts applied to this loan item, if this is recorded or allocated by the institution on this basis. Where an ADI adopts a standardised approach under APS 220, the value of the prescribed provision should also be included here.
6.1.5.1 Other personal term loans of which fixed interest rate – General Reserve for Credit Losses (3)
Report the General Reserve