Document ID: chunk:federal_register_of_legislation:F2022L00227:body:0:p5
Version: federal_register_of_legislation:F2022L00227
Segment Type: other
Provision Reference: 
Character Range: 11192–15626

by ARS 701.0.

    reporting period means a period mentioned in paragraph 8 or, if applicable, paragraph 9.

    stake means a stake determined under the Financial Sector (Shareholdings) Act 1998, as if the only associates that were taken into account under paragraph (b) of subclause 10(1) of the Schedule to that Act were those set out in paragraphs (h), (j) and (l) of subclause 4(1).

    18.         Unless the contrary intention appears, a reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard is a reference to the instrument as in force or existing from time to time.

ARF_230_0: Commercial Property

Australian Business Number  Institution Name

Reporting Period            Scale Factor
Quarterly                   Millions to one decimal place for Reporting Category B ADIs
                            Whole dollars no decimal place for Reporting Category A ADIs

Reporting Consolidation
Group Book / Solo Book

Part A: Commercial property

                                 Australia
                                 Total exposure limits  Total actual exposures         Non-performing exposures
                                 Well secured           Not well secured or unsecured
                                 Balance outstanding    Specific provisions            Security held             Balance outstanding  Specific provisions  Security held
  Office
  Retail
  Industrial
  Land development/subdivisions
  Other residential
  Tourism & leisure
  Other
Total

                                 Overseas
                                 Total exposure limits  Total actual exposures         Non-performing exposures
                                 Well secured           Not well secured or unsecured
                                 Balance outstanding    Specific provisions            Security held             Balance outstanding  Specific provisions  Security held
  Office
  Retail
  Industrial
  Land development/subdivisions
  Other residential
  Tourism & leisure
  Other
Total

Part B: ADIs' own investment in commercial property

                                                                  Australia
                                                                  Carrying value                                             Write-offs during reporting period
                                                                  Written-off directly to P&L                                Written-off against  provisions/asset revaluation reserve
                                   Office
                                   Retail
                                   Industrial
                                   Land development/subdivisions
                                   Other residential
                                   Tourism & leisure
                                   Other
                                 Total

                                 Overseas
                                 Carrying value                   Write-offs during reporting period
                                 Written-off directly to P&L      Written-off against  provisions/asset revaluation reserve
  Office
  Retail
  Industrial
  Land development/subdivisions
  Other residential
  Tourism & leisure
  Other
Total

Reporting Form ARF 230.0

Commercial Property

Instruction Guide

This instruction guide is designed to assist in the completion of the Commercial Property form. The authorised deposit-taking institution's (ADI's) exposure to commercial property in "Australia" and "Overseas" is required to be reported separately in the form (both Parts A and B).

General directions and notes

Reporting entity

This form is to be completed by all Australian-owned banks and foreign subsidiary banks on either a licensed ADI or consolidated ADI group basis (where applicable).

Branches of foreign banks operating through branches in Australia are required to complete this form on a licensed ADI basis only.

Credit Unions, Cairns Penny Savings & Loans Limited, Building Societies and other ADIs are to complete this form on both a licensed ADI and consolidated ADI group basis (where applicable).

Licensed ADI

This refers to the operations of the reporting ADI on a stand-alone basis.

Securitisation deconsolidation principle

Except as otherwise specified in these instructions, the following applies:

     1. Where