Document ID: chunk:federal_register_of_legislation:F2021L01135:body:0:p12
Version: federal_register_of_legislation:F2021L01135
Segment Type: other
Provision Reference: 
Character Range: 32297–35423

parties.

Item 4.1.2  Report interest-bearing liabilities outstanding other than deposits and debt securities held by resident related parties.

Item 4.1.3  Report interest-bearing liabilities outstanding other than deposits and debt securities held by overseas operations.

Item 4.1.4  Report interest-bearing liabilities outstanding other than deposits and debt securities held by any non-residents other than overseas operations.

    5.             Other new interest-bearing liabilities

Item 5 collects information on any other new interest-bearing liabilities other than deposits and debt securities.

Reporting basis: report item 5 during the reporting period or as at the end of the reporting period as directed.

If a reporting entity is funded by another entity (e.g. a parent entity), then report that (repayable) funding in this item unless that funding takes the form of deposits or debt securities (in which case that funding must be reported on ARF 747.0A or in items 1 and/or 2 of this form, as appropriate).

Exclude derivative liabilities.

Column 1  Report the value of any interest-bearing liabilities other than deposits and debt securities issued during the reporting period.

Column 2  Report the weighted average interest rate as at the end of the reporting period on any interest-bearing liabilities other than deposits and debt securities issued during the reporting period.

Column 3  Report the value of funds as at the end of the reporting period for any interest-bearing liabilities other than deposits and debt securities issued during the reporting period.

Column 4  Report the margin as at the end of the reporting period for any interest-bearing liabilities other than deposits and debt securities issued during the reporting period.

          Column 4 is a derived column. Report the margin in column 4 as column 3 less column 2.

Item 5.1  Report total new interest-bearing liabilities other than deposits and debt securities.

    6.             Hedging

Item 6 collects information on the fair value, interest income earned and interest expense incurred associated with derivatives hedging banking book assets and liabilities.

Reporting basis: report item 6 as at the end of the reporting period or during the reporting period as directed.

Column 1  Report the fair value as at the end of the reporting period.

          SBR: submit column 1 with accounting type debit (assets).

Column 2  Report the value of interest income earned in the reporting period.

          SBR: submit column 2 with accounting type credit (revenue).

Column 3  Report the value of interest expense incurred in the reporting period.

          SBR: submit column 3 with accounting type debit (expense).

     Item 6.1                        Report total derivatives used to hedge banking book assets and/or liabilities.

                                     The fair value reported in item 6.1 (column1) must be equal to:

                                          * the sum of banking book derivatives reported in item 10.3.2 (column 1) on ARF 720.0A/B and banking book derivatives