Document ID: chunk:federal_register_of_legislation:F2019L00830:body:0:p16
Version: federal_register_of_legislation:F2019L00830
Segment Type: other
Provision Reference: 
Character Range: 42964–45882

reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.
6.1.1.2 Housing: Investment – 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.
6.1.1.2 Housing: Investment – 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.
6.1.1.2.1 Housing: Investment – Of which revolving credit secured by residential mortgage – Balance outstanding (1)
Of the total reported for 'Housing: Investment' identify the component that is revolving credit facilities secured by residential mortgage.
This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.
 6.1.2 Revolving credit – Balance outstanding (1)
Include:
     * the gross value of loans of a revolving credit nature to Australian householders, other than credit cards, or loans originally approved 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.
6.1.2 Revolving credit – 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.
6.1.2 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.
6.1.2.1 Revolving credit – of which revolving credit secured by residential mortgage – Balance outstanding (1)
Of the total reported for 'Revolving credit', identify the component that is revolving credit facilities secured by residential mortgage originally approved for a purpose other than housing.
This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.
6.1.3 Credit cards – Balance outstanding (1)
Include:
     * the gross value of credit card liabilities of Australian householders.
This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.
6.1.3 Credit cards – 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.
6.1.3 Credit cards – General