Document ID: chunk:federal_register_of_legislation:F2021L01116:body:0:p6
Version: federal_register_of_legislation:F2021L01116
Segment Type: other
Provision Reference: 
Character Range: 17855–20829

and publication purposes.

Reporting level

ARF 742.0A must be completed for each ADI and RFC to which this Reporting Standard applies under paragraph 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, enter data as a positive number.

Counterparties

For the purposes of this form, report only finance to private and public sector businesses for business purposes.

For the purposes of this form, private and public sector businesses may exist in either the resident or non-resident sectors.

Positions with resident and non-resident private and public sector businesses are collected separately.

Positions with related parties and non-related parties are collected separately.

Types of finance

For the purposes of this form, finance includes:

       * loans;

       * finance leases; and

       * bill acceptances.

Report only bill acceptances where the legal tender on the contract is an entity included in the domestic books consolidation of the ADI or RFC.

When reporting information on the stock of outstanding finance (e.g. loans and finance leases), only include finance that is held on-balance sheet, unless otherwise directed.

Reporting by purpose

Classify finance at the lowest level at which it is able to be identified; the purpose that the funds will be used for determines whether (and where) it is reported on this form. Where finance (identified at the lowest available level) is to be used for more than one purpose, classify that finance to its predominant purpose (based on the purpose for which the largest share of the funds will be used).

Credit outstanding & credit outstanding, net of offset account balances

Report outstanding finance under the category in which it sits as at the reporting date. For example, if a loan was originally classified as having a fixed interest rate but now has a variable interest rate then it report it as variable interest rate for the current reporting period.

Treatment of facilities

Where there is a finance facility with a mix of interest rate or repayment types, follow the instructions below.

When reporting on the number of facilities, report each facility once. Where interest rate types or repayment types are separately identified, report the number of facilities according to the predominant interest rate type or repayment type by value.

When reporting the value of finance, apportion across the relevant interest rate type and/or repayment type dimensions.

When reporting the weighted average interest rate, weight each interest rate by its corresponding balance outstanding.

Values

Unless otherwise specifically stated, information reported on this form must comply with Australian Accounting Standards.

Report monetary amounts on ARF 742.0A in Australian dollars or the Australian dollar equivalent of the