Document ID: chunk:federal_register_of_legislation:F2021L01114:body:0:p17
Version: federal_register_of_legislation:F2021L01114
Segment Type: other
Provision Reference: 
Character Range: 48888–52946

16.3.2.

Item 16.3.1                              Report loans and finance leases due to residents.

                                         Item 16.3.1 is a derived item. Report the value of loans and finance leases – residents in item 16.3.1 as the sum of item 16.3.1.1 and item 16.3.1.2.

Item 16.3.1.1                            Report loans and finance leases due to resident ADIs.

                                         Exclude: settlement account balances. These should be reported as deposits (item 14).

                                         Item 16.3.1.1 is a derived item. Report the value of loans and finance leases due to resident ADIs in item 16.3.1.1 as the sum of item 16.3.1.1.1 and item 16.3.1.1.2.

Item 16.3.1.1.1                          Report fixed interest rate loans and finance leases due to resident ADIs.

Item 16.3.1.1.2                          Report variable interest rate loans and finance leases due to resident ADIs.

Item 16.3.1.2                            Report loans and finance leases due to resident counterparties other than ADIs.

                                         Item 16.3.1.2 is a derived item.  Report the value of loans and finance leases – other residents in item 16.3.1.2 as the sum of item 16.3.1.2.1 and item 16.3.1.2.2.

Item 16.3.1.2.1                          Report fixed interest rate loans and finance leases due to resident counterparties other than ADIs.

Item 16.3.1.2.2                          Report variable interest rate loans and finance leases due to resident counterparties other than ADIs.

Item 16.3.2                              Report loans and finance leases due to non-residents.

    17.        Total provisions

Item 17 collects information on the value of provisions by the type of provision.

Exclude individual provisions and collective provisions relating to loans and finance leases.  SBR: submit item 17 with accounting type of credit (liabilities).

Exclude liabilities due to related parties.  Report these in items 20 and 21.

Item 17                          Report the total value of provisions.

Item 17.1                        Report the value of provisions for dividends.

Item 17.2                        Report the value of provisions for employee entitlements.

                                 Include: provisions for long service leave, annual leave, staff housing loan benefits, health fund subsidy and other employee entitlements.

                                 Report this in accordance with the requirements of AASB 119.

Item 17.3                        Report the value of provisions for non-lending losses.

                                 Include:

                                      * provision for self-insurance;
                                      * frauds;
                                      * litigation, fraud detection and prevention;
                                      * forgeries; and
                                      * non-transferred insurance risks.

Item 17.4                        Report the value of provisions raised for the restructuring of an organisation.

                                 Include:

                                      * severance, termination and redundancy payments; and
                                      * integration costs.

Item 17.5                        Report the value of any other provisions not reported in items 17.1 to 17.4.

                                 Include:

                                      * individual provisions for off-balance sheet credit related commitments;
                                      * leased premises surplus to current requirements; and
                                      * provision for subsidiary integration costs.

                                 Exclude: provisions for lending losses.  Report these in item 6.

                                 Item 17.5 is a derived item. Report the value of provisions – other provisions in item 17.5 as item 17 less the sum of items 17.1 to 17.4 inclusive.

    18.