Document ID: chunk:federal_register_of_legislation:F2021L01101:body:0:p8
Version: federal_register_of_legislation:F2021L01101
Segment Type: other
Provision Reference: 
Character Range: 22798–26245

other non-interest income not reported in items 2.1.1 to 2.1.5.

                                     Item 2.1.6 is a derived item.  Report the value of other non-interest income in item 2.1.6 as item 2.1 less the sum of items 2.1.1 to 2.1.5 inclusive.

    3.             Total income

Item 3 collects information on total income earned by the ADI or RFC.

     Item 3.1                        Report the value of total income earned.

Part B: Expenses

Part B collects information on the expenses incurred by the ADI or RFC from their operations by the type of expense incurred.

For merger and restructuring expense, where possible, please recognise such expenses at the most appropriate expense category. For example:

    * Report capitalised wages and salaries related to integration in item 13.1.1;

    * report severance and redundancies as a result of the integration in item 5.1.1;

    * report professional fees in item 8.1.4;  and

    * report integration expenses not separately identifiable, or without an appropriate expense category on ARF 730.0 in item 8.1.9.

    4.             Interest expense

Item 4 collects information on the interest expense incurred by the ADI or RFC by type of interest-bearing liability.

SBR: submit item 4 with accounting type of debit (expense).

Report items 4.1.1, 4.1.2, 4.1.3, 4.1.4, and 4.1.6 exclusive of any interest recognised on hedging of liabilities. Report interest expense on derivatives held on the banking book for hedging of liabilities in item 4.1.5.

Column 1  Report the value of interest expense incurred.

     Item 4.1                        Report for total interest-bearing liabilities.

        Item 4.1.1                   Report for deposits.

           Item 4.1.1.1              Report for deposits by resident households.

           Item 4.1.1.2              Report for deposits by resident other private non-financial corporations.

           Item 4.1.1.3              Report for deposits by resident self-managed superannuation funds.

           Item 4.1.1.4              Report for deposits by counterparties other than resident households, resident other private non-financial corporations and resident self-managed superannuation funds.

                                     Item 4.1.1.4 is a derived item.  Report other deposits in item 4.1.1.4 as item 4.1.1 less the sum of items 4.1.1.1 to 4.1.1.3 inclusive.

        Item 4.1.2                   Report for short-term debt securities.

        Item 4.1.3                   Report for long-term debt securities.

        Item 4.1.4                   Report for loans and finance leases.

        Item 4.1.5                   Report for derivative financial instruments held on the banking book and used for the purpose of hedging.

        Item 4.1.6                   Report for interest expense operating lease liabilities, as per AASB 16 Leases (AASB 16).

        Item 4.1.7                   Report for other interest-bearing liabilities that are not reported in items 4.1.1 to 4.1.6.

                                     Item 4.1.7 is a derived item.  Report for other interest-bearing liabilities in item 4.1.7 as item 4.1 less the sum of item 4.1.1 and items 4.1.2 to 4.1.6 inclusive.

    5.             Personnel expense

Item 5 collects information on personnel expense incurred by the ADI or RFC.

SBR: submit item 5 with accounting type of debit (expense).

Item