Document ID: chunk:federal_register_of_legislation:F2021L01107:body:0:p17
Version: federal_register_of_legislation:F2021L01107
Segment Type: other
Provision Reference: 
Character Range: 45437–48364

items on ARF 744.0B 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 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. Housing loans outstanding

Item 1 collects information on the stock of credit outstanding to households for housing by property purpose, type of interest rate and repayment type.

Reporting basis: report item 1 as at the end of the reporting period.

Report loans to non-residents in item 1.3 only.

Exclude facilities with a nil credit outstanding balance.

Column 1  Report the number of housing loan facilities with credit outstanding.

Column 2  Report the value of credit outstanding, net of offset account balances for housing loans.

Column 3  Report the weighted average interest rate on credit outstanding, net of offset accounts for housing loans.

Column 4  Report the value of credit outstanding for housing loans.

Column 5  Report the weighted average interest rate on credit outstanding for housing loans.

Item 1.1      Report total owner-occupied housing loans to residents.

              Item 1.1 is a derived item.

              Report the number and values (columns 1, 2, and 4) in item 1.1 as the sum of item 1.1.2.1 and item 1.1.2.2.

              The number and values (columns 1, 2, and 4) in item 1.1 also equal the sum of item 1.1.3.1 and item 1.1.3.2.

              Report the interest rate (columns 3 and 5) in item 1.1 as the weighted average of item 1.1.2.1 and item 1.1.2.2.

              The interest rate (columns 3 and 5) in item 1.1 also equal the weighted average of item 1.1.3.1 and item 1.1.3.2.

              The value of credit outstanding reported in item 1.1 (column 4) equals item 1.1.1.1.1.1 (column 1) on ARF 720.1A/B.

Item 1.1.1    Of the amount reported in item 1.1, report revolving credit facilities.

Item 1.1.2    Report owner-occupied housing loans according to their interest rate type in items 1.1.2.1 and 1.1.2.2.

Item 1.1.2.1  Report owner-occupied housing loans to residents with a fixed interest rate.

              The value of credit outstanding with a fixed interest rate reported in item 1.1.2.1 (column 4) equals item 2.1.1.1 (column 1) on ARF 720.1A/B.

Item 1.1.2.2  Report owner-occupied housing loans to residents with a variable interest rate.

              The value of credit outstanding with a variable interest rate reported in item 1.1.2.2 (column 4) equals item 2.1.1.2 (column 1) on ARF 720.1A/B.

Item 1.1.3    Report owner-occupied housing loans according to their repayment type in