Document ID: chunk:federal_register_of_legislation:F2022L00212:body:0:p7
Version: federal_register_of_legislation:F2022L00212
Segment Type: other
Provision Reference: 
Character Range: 19471–22723

and finance leases – by counterparty, currency and residual maturity

Item 1 collects information on the value of loans and finance leases by counterparty of the borrower, currency and residual maturity.

Data for resident and non-resident borrowers are collected separately. Note that this treatment differs from ARF 720.0A, where loans and finance leases to non-residents are not separately identified.

Only include loans and finance leases that are held on-balance sheet.

Column 1   Report the value of credit outstanding.

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

Column 2   Of the amount reported in column 1, report the value of credit outstanding that is denominated in a foreign currency.

           SBR: submit column 2 with accounting type of debit (assets).

Column 3   Of the amount reported in column 1, report the value of credit outstanding that has a residual maturity of 12 months or less.

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

Column 4   Report the value of individual provisions.

           SBR: submit column 4 with accounting type of credit (liabilities).

Column 5   Report the value of collective provisions.

           SBR: submit column 5 with accounting type of credit (liabilities).

Item 1.1                                 Report for loans and finance leases.

                                         Item 1.1 is a derived item.  Report the value of total loans and finance leases in item 1.1 as the sum of item 1.1.1 and item 1.1.2.

                                         For column 1, item 1.1 equals loans and finance leases – total gross of collective provisions and individual provisions reported in item 6, column 1 on ARF 720.0A.

                                         For column 4, item 1.1 equals loans and finance leases – individual provisions reported in item 6, column 2 on ARF 720.0A.

                                         For column 5, item 1.1 equals loans and finance leases – collective provisions reported in item 6, column 3 on ARF 720.0A.

Item 1.1.1                               Report for loans and finance leases to residents.

                                         Item 1.1.1 is a derived item.  Report the value of loans and finance leases in item 1.1.1 as the sum of item 1.1.1.1, item 1.1.1.2, item 1.1.1.3, item 1.1.1.4 and item 1.1.1.5.

Item 1.1.1.1                             Report for loans and finance leases to resident households.

                                         Item 1.1.1.1 is a derived item.  Report the value of loans and finance leases in item 1.1.1.1 as the sum of item 1.1.1.1.1 and item 1.1.1.1.2.

Item 1.1.1.1.1                           Report for loans to resident households for the purpose of housing.

                                         For columns 1, 2, 3 and 4, item 1.1.1.1.1 is a derived item.  Report the value of loans in item 1.1.1.1.1 as the sum of item 1.1.1.1.1.1 and item 1.1.1.1.1.2.

Item 1.1.1.1.1.1                         Report for loans to resident households for the purpose of owner-occupied housing.

Item 1.1.1.1.1.2                         Report for loans to resident households for the purpose of investment housing.

Item 1.1.1.1.2