Document ID: chunk:federal_register_of_legislation:F2022L00214:body:0:p12
Version: federal_register_of_legislation:F2022L00214
Segment Type: other
Provision Reference: 
Character Range: 35461–38783

over the reporting period. It does this by beginning with the previous reporting period's closing balance for loans, and then accounting for the movement over the reporting period by identifying the components due to new drawdowns, interest, repayments and other adjustments.

Reporting basis: report item 5 as at the end of the reporting period or during the reporting period as directed.

Include resident households. Exclude non-resident households.

Include fixed-term loans. Exclude revolving credit.

Report credit limits and credit outstanding in the category in which they sit as at the reporting date.

For any changes between owner-occupied and investment loans:
     * the outstanding closing balance must reflect all loans in their correct category as at the end of the reporting period;
     * the entire value of any flow items attributable to that loan during the reporting period must be reported in the category that the loan finished the reporting period in; and
     * the opening balance (the closing balance at the end of the previous reporting period) of any loans that switched property purpose during the reporting period must be treated as a negative value in its old category and a positive value in its new category, contributing to a net flow into each category to be calculated and recorded at item 5.12.

Column 1   Report the value for owner-occupied housing loans.

Column 2   Report the value for investment housing loans.

Item 5.1                        Report credit outstanding for the stock of fixed-term housing loans to resident households as at the end of the previous reporting period.

                                This item equals item 5.14 as reported in the previous reporting period.

                                SBR: submit item 5.1 with accounting type of debit (assets).

Item 5.2                        Report all amounts drawn down on fixed-term housing loans to resident households newly funded during the reporting period.

                                Where the loan is disbursed over a period of time (as for a loan for construction purposes), include only the portion newly drawn in each reporting period.

                                Include drawdowns where:

                                     * the loan is an internal refinance; and
                                     * the loan is an external refinance.

                                Exclude drawdowns from redraw facilities on existing fixed-term loans during the reporting period. Report these in item 5.3.

                                SBR: submit item 5.2 with accounting type of debit (assets).

Item 5.3                        Report all other loan amounts drawn down during the reporting period that are not recorded in item 5.2.

                                Include drawdowns from redraw facilities on existing fixed-term loans during the reporting period.

                                SBR: submit item 5.3 with accounting type of debit (assets).

Item 5.4                        Report the credit sold during the reporting period (excluding any premium or discount).

                                Only include loans that are no longer recorded as being on-balance sheet as a result of this sale.

                                SBR: submit item 5.4.1 with