Document ID: chunk:federal_register_of_legislation:F2019L00830:body:0:p20
Version: federal_register_of_legislation:F2019L00830
Segment Type: other
Provision Reference: 
Character Range: 53967–57140

(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 – 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.
6.2.2 Loans to unincorporated business and CSOs – 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.
6.2.3 Loans to ADIs and other financial institutions
Include:
     * treasury related short-term lending to other banks;
     * corporate banking customer relationship lending to other financial institutions;
     * loans and advances to other banks;
     * loans with banks and non-bank financial institutions; and
     * loans and advances to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity that are financial institutions.
This reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.
Include the following counterparties:
RBA
The RBA is a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia's international reserves and providing banking services to the Commonwealth.
Other central bank institutions
This sub-sector includes APRA.
ADIs
ADIs refers to corporations, in relation to which an authority under subsection 9(3) is in force.
Include:
     * development banks; and
     * foreign banks licensed to operate in Australia under the Banking Act 1959.
Exclude:
     * merchant banks (record as non-bank financial intermediaries); and
     * non-resident banks (report as non-resident counterparties).
RFCs
RFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and other and cash management trusts.
Include:
     * money market corporations (also referred to as 'merchant banks') (D);
     * pastoral finance companies, finance companies and general financiers (Other); and
     * cash management trusts.
A list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification is available on request.
Exclude:
     * intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations).
Central borrowing authorities (CBAs)
These are corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds.
Include:
     * New South Wales Treasury Corporation (NSW TCorp);
     * Treasury Corporation of Victoria (TCV);
     * Queensland Treasury Corporation (QTC);
     * South Australian Government Financing Authority (SAFA);
     * Western Australian Treasury Corporation (WATC);