Document ID: chunk:federal_register_of_legislation:F2019L00782:body:0:p6
Version: federal_register_of_legislation:F2019L00782
Segment Type: other
Provision Reference: 
Character Range: 15521–18491

be completed for each ADI and RFC to which this Reporting Standard applies under paragraphs 4 or 5.

Reporting basis and unit of measurement

These instructions specify the reporting basis and unit of measurement that applies to each item.

For reporting purposes, unless specified otherwise, data are to be entered as a positive number.

Only report margin loans on this form.

Counterparties

Include margin loans to borrowers in both the household and private and public sector businesses sectors.

Exclude margin loans to related parties (intra-group loans).  Report detail on intra-group loans on Reporting Form ARF 720.3 ABS/RBA Intra-group
Assets and Liabilities (ARF 720.3).

Unless otherwise specifically stated, exclude lending to non-residents.  Refer to the specific instructions to determine whether lending to non-residents is to be included and/or separately identified.

Margin Loans

Only include borrower-accepted commitments (commitments) where the legal lender on the loan contract is an entity included in the domestic books consolidation of the ADI or RFC.

Only include margin loans that are held on-balance sheet.

Exclude margin loans that have been written off.

Report margin loans in the category in which they sit as at the end of the reporting period.

Exclude margin loans that do not have any credit outstanding unless otherwise directed (i.e. exclude margin loans that have zero or net-deposit balances).

Values

Report monetary amounts on ARF 723.0 in Australian dollars or the Australian dollar equivalent of the foreign currency amount. Convert amounts denominated in foreign currency to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).

Report values on ARF 723.0 are to be reported as whole dollars.

Numbers

Report numbers on ARF 723.0 unscaled as whole numbers for ADIs and RFCs.

Averages

Report averages on ARF 723.0 unscaled, as numbers to two decimal places.

Interest rates

ADIs and RFCs are required to report contractual interest rates. Interest rates are to be reported as an annualised percentage rate to two decimal places.

Refer to the interest rates definition for further instructions (ARS 701.0).

Standard Business Reporting (SBR)

Report items on ARF 723.0 with accounting type of debit (assets). The accounting type (i.e. credit or debit) applies to all monetary items and represents the natural accounting type of the item collected.

Specific instructions

Terms highlighted in bold italics are defined in ARS 701.0.

All derived fields in the form are shaded in grey and are explained in words as a mathematical expression in these instructions.

Examples included under 'Include' and 'Exclude' must not be taken as an exhaustive list of items to be included or excluded.

     1. New borrower-accepted margin loan commitments – by interest rate type

Item 1 collects information on the value of new borrower-accepted commitments