Document ID: chunk:federal_register_of_legislation:F2019L00828:body:0:p20
Version: federal_register_of_legislation:F2019L00828
Segment Type: other
Provision Reference: 
Character Range: 55213–58070

Credit Losses or specific provisions.  Include associated DTA in 'Other Assets - DTA - General Reserve for Credit Losses'.

Loans and Advances

6.1 Revolving credit – Balance Outstanding (1)
Include:
     * the gross value of loans of a revolving credit nature to, for a purpose other than housing.
Revolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit.
This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.

6.1 Revolving credit – Specific provision (2)
Report the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.

6.1 Revolving credit – 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.

6.2 Credit cards – Balance Outstanding (1)
Include:
     * the gross value of credit card liabilities.
This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.

6.2 Credit cards – Specific provisions (2)
Report the specific provisions for impairment applied to this loan item, if this is recorded or allocated by the institution on this basis.

6.2 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.

6.3 Housing – variable rate – Balance outstanding (1)
Include:
     * the value of variable rate housing loans, for the construction or purchase of dwellings for owner occupation; and
     * revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing.
This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.

6.3 Housing – variable rate – Specific provisions (2)
Report the specific provisions for impairment applied to this loan item.

6.3 Housing – variable rate – General Reserve for Credit Losses (3)
Report the General Reserve for Credit Losses applied to this loan item if already recorded/allocated by the institution, otherwise leave blank.

6.4 Housing – fixed rate – Balance outstanding (1)
Include:
     * the value of fixed rate housing loans, for the construction or purchase of dwellings for non-owner occupation; and
     * revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing.
This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.

6.4 Housing – fixed rate – Specific provisions (2)
Report the specific provisions for impairment applied to this loan item.

6.4 Housing – fixed