Financial Position 5 Assets Loans And Receivables Amounts Receivable From Clients Outstanding Security Settlements Amount For those institutions that have broking activity (i.e. equity broking) with clients who are other than financial institutions, record the amount due from clients in relation to security settlement transactions. Do not include amounts receivable from financial institutions or clearing houses in relation to security settlements. Assets Loans And Receivables Credit Cards Gross General Reserve For Credit Losses Amount The general reserve for credit losses applying to the gross value of credit cards. Assets Loans And Receivables Credit Cards Gross Of Provisions Denominated In AUD Amount Total gross loans and advances denominated in Australian dollars (Gross of specific provisions and General Reserve for Credit Losses) applying to the gross value of credit cards. Assets Loans And Receivables Credit Cards Gross Of Provisions Denominated In Foreign Currency Amount Total gross loans and advances denominated other than in Australian dollars (Gross of specific provisions and General Reserve for Credit Losses) applying to the gross value of credit cards. Assets Loans And Receivables Credit Cards Gross Specific Provisions Amount The specific provisions for impairment applying to the gross value of credit cards. Assets Loans And Receivables Credit Cards Gross Total Amount The gross value of credit cards gross of any specific provisions and General Reserve for Credit Losses. Assets Loans And Receivables Housing Fixed Rate Gross General Reserve For Credit Losses Amount The general reserve for credit losses applying to the gross value of fixed interest rate housing loans. Assets Loans And Receivables Housing Fixed Rate Gross Of Provisions Denominated in AUD Amount Total gross loans and advances denominated in Australian dollars (Gross of specific provisions and General Reserve for Credit Losses) applying to the gross value of fixed interest rate housing loans. Assets Loans And Receivables Housing Fixed Rate Gross Of Provisions Denominated in Foreign Currency Amount Total gross loans and advances denominated other than in Australian dollars (Gross of specific provisions and General Reserve for Credit Losses) applying to the gross value of fixed interest rate housing loans. Assets Loans And Receivables Housing Fixed Rate Gross Specific Provisions Amount The specific provisions for impairment applying to the gross value of fixed interest rate housing loans. Assets Loans And Receivables Housing Fixed Rate Gross Total Amount The gross value of fixed interest rate housing loans gross of any specific provisions and General Reserve for Credit Losses. Assets Loans And Receivables Housing Variable Rate Gross General Reserve For Credit Losses Amount The general reserve for credit losses applying to the gross value of variable interest rate housing loans. Assets Loans And Receivables Housing Variable Rate Gross Specific Provisions Amount The specific provisions for impairment applying to the gross value of variable interest rate housing loans. Assets Loans And Receivables Housing Variable Rate Gross Of Provisions Denominated in AUD Amount Total gross loans and advances denominated in Australian dollars (Gross of specific provisions and General Reserve for Credit Losses) applying to the gross value of variable interest rate housing loans. Assets Loans And Receivables Housing Variable Rate Gross Of Provisions Denominated in Foreign Currency Amount Total gross loans and advances denominated other than in Australian dollars (Gross of specific provisions and General Reserve for Credit Losses) applying to the gross value of variable interest rate housing loans. Assets Loans And Receivables Housing Variable Rate Gross Total Amount The gross value of variable interest rate housing loans gross of any specific provisions and General Reserve for Credit Losses. Assets Loans And Receivables Interest Bearing Loans Amount Gross amounts loaned or advanced for which an interest component is being charged. Assets Loans And Receivables Interest Free Loans Amount Gross amounts loaned or advanced for which no interest component is being charge Assets Loans And Receivables Lease Financing Gross General Reserve For Credit Losses Amount The general reserve for credit losses applying to the gross value of lease financing. Assets Loans And Receivables Lease Financing Gross Of Provisions Denominated In AUD Amount Total gross loans and advances representing lease financing that is denominated in Australian dollars is reported net of unearned revenue and gross of provisions. Assets Loans And Receivables Lease Financing Gross Of Provisions Denominated In Foreign Currency Amount Total gross loans and advances representing lease financing that is denominated other than in Australian dollars is reported net of unearned revenue and gross of provisions. Assets Loans And Receivables Lease Financing Gross Specific Provisions Amount The specific provisions for impairment applying to the gross value of lease financing. Assets Loans And Receivables Lease Financing Gross Total Amount Total gross loans and advances representing lease financing is reported net of unearned revenue and gross of provisions. Assets Loans And Receivables Loans And Advances Gross General Reserve for Credit Losses Amount Record the General Reserve for Credit Losses applying to the total loan portfolio. Assets Loans And Receivables Loans And Advances Gross Of Provisions Denominated In AUD Amount Total gross loans and advances denominated in Australian dollars - Gross of specific provisions and General Reserve for Credit Losses Assets Loans And Receivables Loans And Advances Gross Of Provisions Denominated In Foreign Currency Amount Total gross loans and advances denominated other than in Australian dollars - Gross of specific provisions and General Reserve for Credit Losses Assets Loans And Receivables Loans And Advances Gross Specific Provisions Amount Record the specific provisions applying to the total loan portfolio. Where an ADI adopts a standardised approach under APS 220 (paragraph 11), as described in AGN 220.3, the value of the prescribed provision should also be included here. Assets Loans And Receivables Loans And Advances Gross Total Amount The value of loans and advances gross of specific provisions and General Reserve for Credit Losses Assets Loans And Receivables Loans And Advances Net Available For Sale Amount Total Gross Loans and Advances, held available for sale, less Deferred Fee Income, Specific Provisions and General Reserve for Credit Losses Assets Loans And Receivables Loans And Advances Net Denominated In Foreign Currency Amount Of the total amount reported for Net loans and advances (net of provisions for impairment and General Reserve for Credit Losses) identify the component that is denominated in a foreign currency. Report the Australian dollar equivalent of this foreign currency amount. Assets Loans And Receivables Loans And Advances Net Total Amount Total Loans and Advances net of provisions and unearned revenue. Assets Loans And Receivables Net Amount Net Loans and Receivables balances categorised in accordance with AASB 139 and compliant with the prerequisite for netting outlined in Australian accounting standards AASB 139, AASB 7, and AASB 132 Financial Instruments: Disclosure and Presentation and any relevant prudential standards. Assets Loans And Receivables Other Domestic Financial Institutions Gross Of Provisions Denominated in Foreign Currency Amount Include the gross value of loans that are denominated other than in Australian dollars to Financial corporations other than: Central borrowing authorities, Other insurance corps, Pension funds, Life insurance corps, Registered financial corps, Other ADIs, Banks, Foreign central banks, RBA. Assets Loans And Receivables Other Loans And Advances Consolidated Gross General Reserve For Credit Losses Amount The general reserve for credit losses applying to the total loans and advances other than: Total Gross Lease financing, Total Gross Term loan - fixed rate, Total Gross Term loan - variable rate, Total Gross Housing - fixed rate, Total Gross Housing - variable rate, Total Gross Credit cards, Total Gross Revolving credit. Assets Loans And Receivables Other Loans And Advances Consolidated Gross Specific Provisions Amount The specific provisions for impairment applying to the total loans and advances other than: Total Gross Lease financing, Total Gross Term loan - fixed rate, Total Gross Term loan - variable rate, Total Gross Housing - fixed rate, Total Gross Housing - variable rate, Total Gross Credit cards, Total Gross Revolving credit. Assets Loans And Receivables Other Loans And Advances Consolidated Gross Total Amount This is the balancing item of the total loans and advances other than: Total Gross Lease financing, Total Gross Term loan - fixed rate, Total Gross Term loan - variable rate, Total Gross Housing - fixed rate, Total Gross Housing - variable rate, Total Gross Credit cards, Total Gross Revolving credit Assets Loans And Receivables Other Loans And Advances Loans Held For Sale Gross General Reserve For Credit Losses Amount The general reserve for credit losses applying to the gross value of loans held for sale. Assets Loans And Receivables Other Loans And Advances Loans Held For Sale Gross of Provisions Denominated In AUD Amount Total gross loans and advances representing loans held for sale that are denominated in Australian dollars is reported gross of provisions. Assets Loans And Receivables Other Loans And Advances Loans Held For Sale Gross of Provisions Denominated In Foreign Currency Amount Total gross loans and advances representing loans held for sale that are denominated other than in Australian dollars is reported gross of provisions. Assets Loans And Receivables Other Loans And Advances Loans Held For Sale Gross Specific Provisions Amount The specific provisions for impairment applying to the gross value of loans held for sale. Assets Loans And Receivables Other Loans And Advances Loans Held For Sale Gross Total Amount Total gross loans and advances representing loans held for sale gross of provisions. Loans held for sale are loans (e.g. mortgages) acquired and held by the reporting party with the intention of resale in the short-term (i.e. within 12 months of acquisition) in accordance with AASB 5. Assets Loans And Receivables Other Loans And Advances Margin Lending Gross General Reserve For Credit Losses Amount The general reserve for credit losses applying to the gross value of margin lending. Assets Loans And Receivables Other Loans And Advances Margin Lending Gross of Provisions Denominated In AUD Amount Total gross loans and advances representing margin lending that are denominated in Australian dollars is reported gross of provisions. Assets Loans And Receivables Other Loans And Advances Margin Lending Gross of Provisions Denominated In Foreign Currency Amount Total gross loans and advances representing margin lending that are denominated other than in Australian dollars is reported gross of provisions. Assets Loans And Receivables Other Loans And Advances Margin Lending Gross Specific Provisions Amount The specific provisions for impairment applying to the gross value of margin lending. Assets Loans And Receivables Other Loans And Advances Margin Lending Gross Total Amount Total gross loans and advances representing margin lending gross of provisions. Lending for the purpose of purchasing equities, where the underlying security is equities. Report all loans of the loan portfolio meeting these criteria. Assets Loans And Receivables Other Loans And Advances Other Gross General Reserve For Credit Losses Amount The general reserve for credit losses applying to the total loans and advances other than: Total Gross Lease financing, Total Gross Term loan - fixed rate, Total Gross Term loan - variable rate, Total Gross Housing - fixed rate, Total Gross Housing - variable rate, Total Gross Credit cards, Total Gross Revolving credit Total Margin lending Total Loans held for sale Assets Loans And Receivables Other Loans And Advances Other Gross of Provisions Denominated In AUD Amount Total gross loans and advances denominated in Australian dollars (Gross of specific provisions and General Reserve for Credit Losses) other than: Total Gross Lease financing, Total Gross Term loan - fixed rate, Total Gross Term loan - variable rate, Total Gross Housing - fixed rate, Total Gross Housing - variable rate, Total Gross Credit cards, Total Gross Revolving credit. Total Margin lending Total Loans held for sale Assets Loans And Receivables Other Loans And Advances Other Gross of Provisions Denominated In Foreign Currency Amount Total gross loans and advances denominated other than in Australian dollars (Gross of specific provisions and General Reserve for Credit Losses) other than: Total Gross Lease financing, Total Gross Term loan - fixed rate, Total Gross Term loan - variable rate, Total Gross Housing - fixed rate, Total Gross Housing - variable rate, Total Gross Credit cards, Total Gross Revolving credit. Total Margin lending Total Loans held for sale Assets Loans And Receivables Other Loans And Advances Other Gross Specific Provisions Amount The specific provisions for impairment applying to the total loans and advances other than: Total Gross Lease financing, Total Gross Term loan - fixed rate, Total Gross Term loan - variable rate, Total Gross Housing - fixed rate, Total Gross Housing - variable rate, Total Gross Credit cards, Total Gross Revolving credit Total Margin lending Total Loans held for sale Assets Loans And Receivables Other Loans And Advances Other Gross Total Amount This is the balancing item of the total loans and advances other than: Total Gross Lease financing, Total Gross Term loan - fixed rate, Total Gross Term loan - variable rate, Total Gross Housing - fixed rate, Total Gross Housing - variable rate, Total Gross Credit cards, Total Gross Revolving credit Total Margin lending Total Loans held for sale Assets Loans And Receivables Revolving Credit Gross General Reserve for Credit Losses Amount The general reserve for credit losses applying to the gross value of loans of a revolving credit nature, for a purpose other than housing. Assets Loans And Receivables Revolving Credit Gross Of Provisions Denominated In AUD Amount Total gross loans and advances denominated in Australian dollars (Gross of specific provisions and General Reserve for Credit Losses) applying to the gross value of loans of a revolving credit nature, for a purpose other than housing. Assets Loans And Receivables Revolving Credit Gross Of Provisions Denominated In Foreign Currency Amount Total gross loans and advances denominated other than in Australian dollars (Gross of specific provisions and General Reserve for Credit Losses) applying to the gross value of loans of a revolving credit nature, for a purpose other than housing. Assets Loans And Receivables Revolving Credit Gross Specific Provisions Amount The specific provisions for impairment applying to the gross value of loans of a revolving credit nature, for a purpose other than housing. Assets Loans And Receivables Revolving Credit Gross Total Amount The gross value of loans of a revolving credit nature, for a purpose other than housing, gross of any specific provisions and General Reserve for Credit Losses. ARF 320/321 A revolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit. Assets Loans And Receivables Revolving Credit Margin Lending Collective Provisions Amount Identify the component that is revolving credit facilities for the purpose of purchasing equities, where the underlying security is equities. Report the collective provision for this reporting line if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Revolving Credit Margin Lending Gross Total Amount Of the total reported for revolving credit, identify the component that is revolving credit facilities for the purpose of purchasing equities, where the underlying security is equities. This reporting item should be reported gross of any specific provisions and collective provision. Assets Loans And Receivables Revolving Credit Margin Lending Specific Provisions Amount Identify the component that is revolving credit facilities for the purpose of purchasing equities, where the underlying security is equities. Report the specific provisions applied to this loan item if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Rural Producers Gross Amount Record loans to rural producers. Use the following Australian and New Zealand Standard Industrial Classification (ANZSIC) categories: ANZSIC Types of Industry 011 Horticulture and Fruit Growing 012 Grain, Sheep and Beef Cattle Farming 013 Dairy Cattle Farming 014 Poultry Farming 015 Other Livestock Farming 016 Other Crop Growing 021 Services to Agriculture Assets Loans And Receivables Term Loan Fixed Rate Gross General Reserve For Credit Losses Amount The general reserve for credit losses applying to the gross value of fixed interest rate term loans. Assets Loans And Receivables Term Loan Fixed Rate Gross Of Provisions Denominated In AUD Amount Total gross loans and advances denominated in Australian dollars (Gross of specific provisions and General Reserve for Credit Losses) applying to the gross value of fixed interest rate term loans. Assets Loans And Receivables Term Loan Fixed Rate Gross Of Provisions Denominated In Foreign Currency Amount Total gross loans and advances denominated other than in Australian dollars (Gross of specific provisions and General Reserve for Credit Losses) applying to the gross value of fixed interest rate term loans. Assets Loans And Receivables Term Loan Fixed Rate Gross Specific Provisions Amount The specific provisions for impairment applying to the gross value of fixed interest rate term loans. Assets Loans And Receivables Term Loan Fixed Rate Gross Total Amount The gross value of fixed interest rate term loans gross of any specific provisions and General Reserve for Credit Losses. Assets Loans And Receivables Term Loan Variable Rate Gross General Reserve For Credit Losses Amount The general reserve for credit losses applying to the gross value of variable interest rate term loans. Assets Loans And Receivables Term Loan Variable Rate Gross Specific Provisions Amount The specific provisions for impairment applying to the gross value of variable interest rate term loans. Assets Loans And Receivables Term Loan Variable Rate Gross Of Provisions Denominated in AUD Amount Total gross loans and advances denominated in Australian dollars (Gross of specific provisions and General Reserve for Credit Losses) applying to the gross value of variable interest rate term loans. Assets Loans And Receivables Term Loan Variable Rate Gross Of Provisions Denominated in Foreign Currency Amount Total gross loans and advances denominated other than in Australian dollars (Gross of specific provisions and General Reserve for Credit Losses) applying to the gross value of variable interest rate term loans. Assets Loans And Receivables Term Loan Variable Rate Gross Total Amount The gross value of variable interest rate term loans gross of any specific provisions and General Reserve for Credit Losses. Assets Loans And Receivables Commercial ADIs And Other Financial Institutions General Reserve For Credit Losses Amount Report the General Reserve for Credit Losses applied to other commercial lending Assets Loans And Receivables Commercial ADIs And Other Financial Institutions Specific Provisions Amount Report the specific provisions applied to other commercial lending. Where an ADI adopts a standardised approach under APS 220 (paragraph 11), as described in AGN 220.3, the value of the prescribed provision should also be included here. Assets Loans And Receivables Commercial ADIs And Other Financial Institutions Total Amount This reporting item should be brought to account at the gross value of the outstanding balance of the following loans: * treasury related short-term lending to other banks; * corporate banking customer relationship lending to other financial institutions; * loans and advances to other banks; * loans with banks and non-bank financial institutions; and * loans and advances to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity that are financial institutions. Report the balances applicable to the following counterparties * RBA - a public financial corporation and has responsibility for monetary policy, issuing banknotes, holding Australia's international reserves and providing banking services to the Commonwealth. * Other central bank institutions including APRA * Banks - refers to corporations, in relation to which an authority under subsection 9(3) is in force and which holds a consent under section 66 of the Banking Act 1959 to use the word bank; it includes development banks and foreign banks licensed to operate in Australia under the Banking Act 1959; but does not include merchant banks (record as non-bank financial intermediaries) and non-resident banks (report as non-resident counterparties). * Other ADIs - refers to corporations, in relation to which an authority under subsection 9(3) is in force, but which do not hold a consent under section 66 under the Banking Act 1959 to use the word bank. * RFCs - refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and other and cash management trusts and includes money market corporations (also referred to as "merchant banks") (D); pastoral finance companies, finance companies and general financiers (Other); and cash management trusts. RFCs exclude intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations). A list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification is available on request. * Central borrowing authorities (CBAs) - corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds and includes New South Wales Treasury Corporation (NSW TCorp); Treasury Corporation of Victoria (TCV); Queensland Treasury Corporation (QTC); South Australian Government Financing Authority (SAFA); Western Australian Treasury Corporation (WATC); Tasmanian Public Finance Corporation (Tas Corp); Northern Territory Treasury Corporation (NT TCorp); and ACT Treasury. * Financial auxiliaries - corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role including fund managers as principal;stockbrokers; and insurance brokers. * Securitisers - financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors. * Unit trusts - includes mortgage, fixed interest and equity unit trusts but excludes property and trading trusts. * Other financial intermediaries - all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts. This includes economic development corporations owned by governments; co-operative housing societies; investment companies; and common funds including cash common funds. Assets Loans And Receivables Commercial Banks Collective Provisions Amount Report the collective provision for loans to resident Australian banks if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Banks Gross Of Provisions Denominated in AUD Amount Include the gross value of loans to banks that are denominated in Australian dollars. Assets Loans And Receivables Commercial Banks Gross Of Provisions Denominated in Foreign Currency Amount Include the gross value of loans to banks that are denominated other than in Australian dollars. Assets Loans And Receivables Commercial Banks Specific Provisions Amount Report the specific provisions for impairment applied to Australian and offshore banks. Assets Loans And Receivables Commercial Banks Total Amount Include the gross value of loans to Australian and offshore banks. This reporting item should be reported gross of any specific provisions. Assets Loans And Receivables Commercial Central Borrowing Authorities Gross Of Provisions Denominated in AUD Amount Include the gross value of loans to Australian central borrowing authorities that are denominated in Australian dollars. Assets Loans And Receivables Commercial Central Borrowing Authorities Gross Of Provisions Denominated in Foreign Currency Amount Include settlement account balances due to Australian resident banks. An Australian resident bank is a bank domiciled in Australia. Australian branches and Australian subsidiaries of foreign banks are regarded as resident banks. Assets Loans And Receivables Commercial Central Borrowing Authorities Total Amount The gross value of loans to central borrowing authorities. Central Borrowing Authorities (CBAs) - corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds and includes New South Wales Treasury Corporation (NSW TCorp); Treasury Corporation of Victoria (TCV); Queensland Treasury Corporation (QTC); South Australian Government Financing Authority (SAFA); Western Australian Treasury Corporation (WATC); Tasmanian Public Finance Corporation (Tas Corp); Northern Territory Treasury Corporation (NT TCorp); and ACT Treasury. Assets Loans And Receivables Commercial Collective Provisions Total Amount Report the aggregate collective provision for all commercial lending to residents. Assets Loans And Receivables Commercial Commonwealth Government Non Financial Corporations Gross Of Provisions Denominated in AUD Amount Include the gross value of loans to Australian Commonwealth government non-financial corporations that are denominated in Australian dollars. Assets Loans And Receivables Commercial Commonwealth Government Non Financial Corporations Gross Of Provisions Denominated in Foreign Currency Amount Include the gross value of loans to Australian Commonwealth government non-financial corporations that are denominated in other than Australian dollars. Assets Loans And Receivables Commercial Commonwealth Government Non Financial Corporations Amount Include the gross value of loans to Australian Commonwealth government and foreign government non-financial corporations. Assets Loans And Receivables Commercial Community Service Organisations Non Profit Institutions Serving Households General Reserve For Credit Losses Amount Report the General Reserve for Credit Losses applied to the total gross value of loans to Community Service Organisations. Assets Loans And Receivables Commercial Community Service Organisations Non Profit Institutions Serving Households Gross Of Provisions Denominated in AUD Amount Include: * the total gross value of loans to community service organisations that are denominated in Australian dollars. This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses. Assets Loans And Receivables Commercial Community Service Organisations Non Profit Institutions Serving Households Gross Of Provisions Denominated In Foreign Currency Amount The total amount of accumulated amortisation and impairment losses of intangible assets other than Information Technology (e.g. software) with a finite life. Assets Loans And Receivables Commercial Community Service Organisations Non Profit Institutions Serving Households Specific Provisions Amount Report the specific provisions applied to total gross value of loans to Community Service Organisations. Assets Loans And Receivables Commercial Community Service Organisations Non Profit Institutions Serving Households Total Amount Include the total gross value of loans to Australian and offshore community service organisations. This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses. Community Service Organisations (CSOs) include: * institutions financed mostly by members' contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and * charities and aid organisations financed by voluntary transfers. Exclude: * CSOs and non-profit institutions controlled and mainly financed by government (include in general government). Assets Loans And Receivables Commercial Credit Cards General Reserve For Credit Losses Amount The general reserve for credit losses applying to the gross value of credit cards to other than households. Assets Loans And Receivables Commercial Credit Cards Specific Provisions Amount The specific provisions for impairment applying to the gross value of credit cards to other than households. Assets Loans And Receivables Commercial Credit Cards Amount The gross value of credit cards to other than households gross of any specific provisions and General Reserve for Credit Losses. Assets Loans And Receivables Commercial Financial Corporations General Reserve For Credit Losses Amount Report the General Reserve for Credit Losses applying to loans to Australian non-financial corporations. Assets Loans And Receivables Commercial Financial Corporations Gross Of Provisions Denominated in AUD Amount Sum the gross value of Australian dollar denominated loans to Australian financial corporations. Assets Loans And Receivables Commercial Financial Corporations Gross Of Provisions Denominated in Foreign Currency Amount Sum the gross value of loans to Australian financial corporations denominated in other than Australian dollars. Assets Loans And Receivables Commercial Financial Corporations Specific Provisions Amount The specific provisions for impairment applying to loans to Australian non-financial corporations. Assets Loans And Receivables Commercial Foreign Central Banks Specific Provisions Amount The specific provisions for impairment applying to loans to Foreign central banks. Assets Loans And Receivables Commercial Foreign Central Banks Total Amount Include the gross value of loans to central banks other than the Reserve Bank of Australia. This reporting item should be reported gross of any specific provisions. Assets Loans And Receivables Commercial General Reserve For Credit Losses Total Amount The general reserve for credit losses applying to the gross value of total loans to other than households. Assets Loans And Receivables Commercial Government Collective Provisions Amount Report the collective provision for Commonwealth general government and State, Territory and local general government if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Government Non Financial Corporations Credit Cards Collective Provisions Amount Report the collective provision for resident public non-financial corporations for credit cards if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Government Non Financial Corporations Credit Cards Specific Provisions Amount Report the specific provisions applied to resident public non-financial corporations for credit cards if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Government Non Financial Corporations Credit Cards Amount Include the gross value of credit card liabilities by resident public non-financial corporations Assets Loans And Receivables Commercial Government Non Financial Corporations Gross Collective Provisions Amount Report the collective provision for loans to resident public non-financial corporations. if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Government Non Financial Corporations Gross Specific Provisions Amount Report the specific provisions applied to loans to resident public non-financial corporations. if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Government Non Financial Corporations Gross Amount Include the gross value of loans to resident public non-financial corporations. Assets Loans And Receivables Commercial Government Non Financial Corporations Leasing Collective Provisions Amount Report the collective provision for resident public non-financial corporations for leasing if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Government Non Financial Corporations Leasing Specific Provisions Amount Report the specific provisions applied to resident public non-financial corporations for leasing if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Government Non Financial Corporations Leasing Amount Include the gross value of lease financing to resident public non-financial corporations. This reporting item should be reported net of unearned revenue and gross of specific provisions. Assets Loans And Receivables Commercial Government Non Financial Corporations Revolving Credit Collective Provisions Amount Report the collective provision for resident public non-financial corporations for Revolving Credit loans if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Government Non Financial Corporations Revolving Credit Specific Provisions Amount Report the specific provisions applied to resident public non-financial corporations for Revolving Credit loans if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Government Non Financial Corporations Revolving Credit Amount Include the gross value of loans of a revolving credit nature for resident public non-financial corporations. Exclude loans to Australian householders for the purpose of housing. A revolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit. This reporting item should be reported gross of any specific provisions and collective provision. Assets Loans And Receivables Commercial Government Non Financial Corporations Term Loans Collective Provisions Amount Report the collective provision for resident public non-financial corporations for term loans if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Government Non Financial Corporations Term Loans Specific Provisions Amount Report the specific provisions applied to resident public non-financial corporations for term loans if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Government Non Financial Corporations Term Loans Amount Include the gross value of term loans to resident public non-financial corporations. Exclude loans to householders for the purpose of housing. Assets Loans And Receivables Commercial Leasing General Reserve For Credit Losses Amount The general reserve for credit losses applying to the gross value of leasing to other than households. Assets Loans And Receivables Commercial Leasing Specific Provisions Amount The specific provision for impairment applying to the gross value of leasing to other than households. Assets Loans And Receivables Commercial Leasing Amount Total gross loans to counterparties other than households representing lease financing is reported net of unearned revenue and gross of provisions. Assets Loans And Receivables Commercial Life Insurance Corporations Gross Of Provisions Denominated in AUD Amount Include the gross value of loans to life insurance corporations that are denominated in Australian dollars. Assets Loans And Receivables Commercial Life Insurance Corporations Gross Of Provisions Denominated in Foreign Currency Amount Include the gross value of loans to life insurance corporations that are denominated in other than Australian dollars. Assets Loans And Receivables Commercial Life Insurance Corporations Specific Provisions Amount Report the specific provisions for impairment applied to Life insurance corps. Assets Loans And Receivables Commercial Life Insurance Corporations Total Amount Sum the Australian dollar and foreign currency denominated loans to life insurance corporations. Assets Loans And Receivables Commercial Loans To Financial Corporations Amount Sum the gross value of loans to Australian and offshore financial corporations, including * treasury related short term lending to other banks; * corporate banking customer relationship lending to other financial institutions; * placements with other banks; * loans and advances to other banks; * loans with banks and non-bank financial institutions; * nostro balances with banks and non-bank financial institutions; and * loans and advances to controlled entities and associates. Exclude: * certificates of deposit (should be reported as Investment or Trading securities). This reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned. Assets Loans And Receivables Commercial Loans To Government Australian Commonwealth Gross Of Provisions Denominated in AUD Amount Include: * the gross value of loans to Australian Commonwealth Government that are denominated in Australian dollars. This reporting item should be reported gross of any specific provisions. Assets Loans And Receivables Commercial Loans To Government Australian Commonwealth Gross Of Provisions Denominated in Foreign Currency Amount Include: * the gross value of loans to Australian Commonwealth Government that are denominated in foreign currency. Report the Australian dollar equivalent of the foreign currency at the rate applicable on reporting. This reporting item should be reported gross of any specific provisions. Assets Loans And Receivables Commercial Loans To Government Australian Commonwealth Amount Include the gross value of loans to the Australian Commonwealth. This reporting item should be reported gross of any specific provisions. Assets Loans And Receivables Commercial Loans To Government Australian Gross Of Provisions Denominated in AUD Amount Include: * the total gross value of loans to Australian government bodies that are denominated in Australian dollars. This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses. Assets Loans And Receivables Commercial Loans To Government Australian Gross Of Provisions Denominated in Foreign Currency Amount Include: * the total gross value of loans to Australian government bodies that are denominated other than in Australian dollars. This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses. Assets Loans And Receivables Commercial Loans To Government Australian Specific Provisions Amount Sum the specific provisions applying to loans to Australian government bodies. Where an ADI adopts a standardised approach under APS 220 (paragraph 11), as described in AGN 220.3, the value of the prescribed provision should also be included here. Assets Loans And Receivables Commercial Loans To Government Australian State Territory And Local Gross Of Provisions Denominated in AUD Amount Include: * the gross value of loans to Australian State, Territory and local government that are denominated in Australian dollars. This reporting item should be reported gross of any specific provisions. Assets Loans And Receivables Commercial Loans To Government Australian State Territory And Local Gross Of Provisions Denominated in Foreign Currency Amount Include the gross value of loans to Australian State, Territory and local government that are denominated in other than in Australian dollars. Report the Australian dollar equivalent of the foreign currency at the rate applicable on reporting. This reporting item should be reported gross of any specific provisions. Assets Loans And Receivables Commercial Loans To Government Australian State Territory And Local Amount Include the gross value of loans to the Australian State, Territory and local government. This reporting item should be reported gross of any specific provisions. Assets Loans And Receivables Commercial Loans To Government Australian Amount Include: * overdrafts; * secured and unsecured borrowings; * financial lease agreements; * account balances which do not qualify as deposits; * credit card outstanding balances; and * term loans. Exclude: * bills of exchange, commercial paper and promissory notes (report as Investment or Trading securities); * bills of exchange both discounted and held; and * bonds, debentures, MTNs, TCDs, FRNs (show as Investment or Trading securities). Loans and advances for all levels of Australian government are recognized at amortised cost, after assessing required provisions for impairment. Assets Loans And Receivables Commercial Loans To Government General Reserve For Credit Losses Amount Report the General Reserve for Credit Losses applied to all governments (foreign and domestic). Assets Loans And Receivables Commercial Loans To Government Specific Provisions Amount Report the specific provisions applied to total gross value of loans to all governments (foreign and domestic). Assets Loans And Receivables Commercial Loans To Government Total Amount Include * overdrafts; * secured and unsecured borrowings; * financial lease agreements; * account balances which do not qualify as deposits; * credit card outstanding balances; and * term loans. Exclude: * bills of exchange, commercial paper and promissory notes (there are separate categories for short-term debt securities); * bills of exchange both discounted and held; and * bonds, debentures, MTNs, TCDs, FRNs (show as long-term debt securities). Loans and advances are recognized at amortised cost, after assessing required provisions for impairment for all governments (foreign and domestic). Assets Loans And Receivables Commercial Loans To Governments Foreign Amount Include: * the gross value of loans to foreign governments. This reporting item should be reported gross of any specific provisions. Assets Loans And Receivables Commercial Loans To Non Financial Corporations General Reserve For Credit Losses Amount The general reserve for credit losses applying to the gross value of loans to non-financial corporations that are private and public non-financial corporations. Assets Loans And Receivables Commercial Loans To Non Financial Corporations Gross of Provisions Denominated In AUD Amount Total gross loans and advances representing total loans made to non-financial corporations that are private and public non-financial corporations and that are denominated in Australian dollars is reported gross of provisions. Assets Loans And Receivables Commercial Loans To Non Financial Corporations Gross Of Provisions Denominated In Foreign Currency Amount Total gross loans and advances representing total loans made to non-financial corporations that are private and public non-financial corporations and that are denominated in other than Australian dollars is reported gross of provisions. Assets Loans And Receivables Commercial Loans To Non Financial Corporations Specific Provisions Amount The specific provision for impairment applying to the gross value of loans to non-financial corporations that are private and public non-financial corporations. Assets Loans And Receivables Commercial Loans To Non Financial Corporations Total Amount Total gross loans and advances representing total loans made to non-financial corporations that are private and public non-financial corporations is reported gross of provisions. Assets Loans And Receivables Commercial Other ADIs Collective Provisions Amount Report the collective provision for other resident Australian Approved Deposit-taking Institutions, if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Other ADIs Gross Of Provisions Denominated in AUD Amount Include the gross value of loans to ADIs other than the RBA, foreign central banks and banks that are denominated in Australian dollars. Assets Loans And Receivables Commercial Other ADIs Gross Of Provisions Denominated in Foreign Currency Amount Include the gross value of loans to ADIs other than the RBA, foreign central banks and banks that are denominated other than in Australian dollars. Assets Loans And Receivables Commercial Other ADIs Specific Provisions Amount Report the specific provisions for impairment applied to ADIs other than the RBA, foreign central banks and banks. Assets Loans And Receivables Commercial Other ADIs Total Amount Include the gross value of loans to ADIs other than the RBA, foreign central banks and banks. This reporting item should be reported gross of any specific provisions. Assets Loans And Receivables Commercial Other Domestic Financial Institutions Gross Of Provisions Denominated in AUD Amount Include the gross value of loans that are denominated in Australian dollars to Financial corporations other than: Central borrowing authorities, Other insurance corps, Pension funds, Life insurance corps, Registered financial corps, Other ADIs, Banks, Foreign central banks, RBA. Assets Loans And Receivables Commercial Other Domestic Financial Institutions Specific Provisions Amount Report the specific provisions for impairment applied to Loans to Financial corporations other than: Central borrowing authorities, Other insurance corps, Pension funds, Life insurance corps, Registered financial corps, Other ADIs, Banks, Foreign central banks, RBA. Assets Loans And Receivables Commercial Other Domestic Financial Institutions Total Amount This is a balancing item in the list in which it is used. Assets Loans And Receivables Commercial Other Financial Corporations Collective Provisions Amount Report the collective provision for all other resident Australian financial corporations that are not banks or Approved Deposit-taking Institutions (this includes life insurance corporations, pension funds, other insurance corporations, central borrowing authorities and other financial institutions) if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Other Financial Institutions Including Reserve Bank Of Australia And Central Borrowing Authorities Total Amount Include the gross value of loans to Australian and offshore financial institutions including the Reserve Bank of Australia and Central borrowing authorities. This reporting item should be reported gross of any specific provisions. Assets Loans And Receivables Commercial Other Financial Institutions Specific Provisions Amount Report the specific provisions for impairment applied to the gross value of loans to Australian and offshore financial institutions other than the RBA, foreign central banks and banks. Assets Loans And Receivables Commercial Other Financial Institutions Total Amount Include the gross value of loans to Australian and offshore financial institutions other than the RBA, foreign central banks and banks. This reporting item should be reported gross of any specific provisions. Assets Loans And Receivables Commercial Other Insurance Corporations Gross Of Provisions Denominated in AUD Amount Include the gross value of loans to insurance corporations other than life insurance corporations that are denominated in Australian dollars. Assets Loans And Receivables Commercial Other Insurance Corporations Gross Of Provisions Denominated in Foreign Currency Amount Include the gross value of loans to insurance corporations other than life insurance corporations that are denominated in other than Australian dollars. Assets Loans And Receivables Commercial Other Insurance Corporations Specific Provisions Amount Report the specific provisions for impairment applied to insurance corporations other than life insurance corporations. Assets Loans And Receivables Commercial Other Insurance Corporations Total Amount Sum the Australian dollar and foreign currency denominated loans to insurance corporations other than life insurance corporations. Assets Loans And Receivables Commercial Other Loans General Reserve For Credit Losses Amount The general reserve for credit losses applying to the gross value of loans to counterparties other than revolving credit loans; credit cards; housing loans; term loans; and leasing finance. Assets Loans And Receivables Commercial Other Loans Specific Provisions Amount The specific provisions for impairment applying to the gross value of loans to counterparties other than revolving credit loans; credit cards; housing loans; term loans; and leasing finance. Assets Loans And Receivables Commercial Other Loans Amount Include the gross value of loans to counterparties other than revolving credit loans; credit cards; housing loans; term loans; and leasing finance. Assets Loans And Receivables Commercial Pension Funds Gross Of Provisions Denominated in AUD Amount Total gross loans to pension funds, other than Retirement Savings Accounts, that are denominated in Australian dollars is reported gross of provisions. Assets Loans And Receivables Commercial Pension Funds Gross Of Provisions Denominated in Foreign Currency Amount Total gross loans to pension funds, other than Retirement Savings Accounts, that are denominated in other than Australian dollars is reported gross of provisions. Assets Loans And Receivables Commercial Pension Funds Specific Provisions Amount The specific provision for impairment applying to Pension funds other than Retirement Savings Accounts. Assets Loans And Receivables Commercial Pension Funds Total Amount Include the gross value of loans to Pension funds other than Retirement Savings Accounts. This reporting item should be reported gross of provisions. Assets Loans And Receivables Commercial Private And Public Trading Corporations Specific Provisions Amount The specific provisions for impairment applying to sum of loans to Private and Public Trading Corporations. Where an ADI adopts a standardised approach under APS 220 (paragraph 11), as described in AGN 220.3, the value of the prescribed provision should also be included here. Assets Loans And Receivables Commercial Private And Public Trading Corporations Amount Report the gross value of loans to Private trading corporations which include: * all resident private corporate trading enterprises; * intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies; * privately owned schools and hospitals; * any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and * any unincorporated business owned and operated by trading corporations (e.g. joint ventures). Exclude: * unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and * non-resident enterprises. In addition report the gross value of loans to Public non-financial corporation which include all trading enterprises, 50% or more owned by the Commonwealth, State, Territory and local government or controlled by the Commonwealth, State, Territory and local government, through legislation, decree or regulation (e.g. Australia Post, and Australian Government Solicitor, state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities). Exclude: * government departments (show as Commonwealth general government); * government-owned financial institutions (these are classified as financial institutions); * state government owned financial institutions and entities in the general government; and * state and territory central borrowing authorities. Private trading corporations are those owned and controlled by the private sector. Public non-financial corporations are trading enterprises owned by the Commonwealth, State, Territory or local government are those businesses, which are owned and controlled by the Australian Commonwealth Government, State, Territory and local government and which produce goods or non-financial services for sale at market prices. Assets Loans And Receivables Commercial Private And Public Trading General Reserve For Credit Losses Amount The General Reserve for Credit Losses applying to sum of loans to Private and Public Trading Corporations. Assets Loans And Receivables Commercial Private Trading Corporations Collective Provisions Amount Report the collective provision for resident private trading corporations if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Private Trading Corporations Credit Cards Collective Provisions Amount Report the collective provision for resident private trading corporations for credit cards if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Private Trading Corporations Credit Cards Specific Provisions Amount Report the specific provisions applied to resident private trading corporations for credit cards if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Private Trading Corporations Credit Cards Amount Include the gross value of credit card liabilities by resident private trading corporations Assets Loans And Receivables Commercial Private Trading Corporations General Reserve For Credit Losses Amount The General Reserve for Credit Losses applying to sum of loans to Private Trading Corporations. Assets Loans And Receivables Commercial Private Trading Corporations Gross of Provisions Denominated in AUD Amount The sum of loans to Private Trading Corporation, and Private unincorporated businesses, gross of provisions denominated in Australian dollars. Assets Loans And Receivables Commercial Private Trading Corporations Gross of Provisions Denominated in Foreign Currency Amount The sum of loans to Private Trading Corporation, and Private unincorporated businesses, gross of provisions denominated other than in Australian dollars. Assets Loans And Receivables Commercial Private Trading Corporations Leasing Collective Provisions Amount Report the collective provision for resident private trading corporations for Leasing if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Private Trading Corporations Leasing Specific Provisions Amount Report the specific provisions applied to resident private trading corporations for Leasing if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Private Trading Corporations Leasing Amount Include the gross value of lease financing to resident private trading corporations. This reporting item should be reported net of unearned revenue and gross of specific provisions. Assets Loans And Receivables Commercial Private Trading Corporations Revolving Credit Collective Provisions Amount Report the collective provision for resident private trading corporations for Revolving Credit loans if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Private Trading Corporations Revolving Credit Specific Provisions Amount Report the specific provisions applied to resident private trading corporations for Revolving Credit loans if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Private Trading Corporations Revolving Credit Amount Include the gross value of loans of a revolving credit nature for resident private trading corporations. Exclude loans to Australian householders, for the purpose of housing. A revolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit. This reporting item should be reported gross of any specific provisions and collective provision. Assets Loans And Receivables Commercial Private Trading Corporations Specific Provisions Amount The specific provisions for impairment applying to sum of loans to Private Trading Corporations. Where an ADI adopts a standardised approach under APS 220 (paragraph 11), as described in AGN 220.3, the value of the prescribed provision should also be included here. Assets Loans And Receivables Commercial Private Trading Corporations Term Loans Collective Provisions Amount Report the collective provision for resident private trading corporations for Term Loans if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Private Trading Corporations Term Loans Specific Provisions Amount Report the specific provisions applied to resident private trading corporations for Term Loans if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Private Trading Corporations Term Loans Amount Include the gross value of term loans to resident private trading corporations. Exclude loans to householders for the purpose of housing. Assets Loans And Receivables Commercial Private Trading Corporations Amount Report the gross value of loans to Private trading corporations which include: * all resident private corporate trading enterprises; * intra-group financiers (Financial Sector (Collection of Data) Act 2001 Category I) and parent companies with significant holdings of shares in private trading companies; * privately owned schools and hospitals; * any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and * any unincorporated business owned and operated by trading corporations (e.g. joint ventures). Exclude: * unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; and * non-resident enterprises. Private trading corporations are those owned and controlled by the private sector. Assets Loans And Receivables Commercial Private Unincorporated Business And Community Service Organisations Collective Provisions Amount Report the collective provision for loans to resident unincorporated businesses and community service organisations. if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Private Unincorporated Business And Community Service Organisations Credit Cards Collective Provisions Amount Report the collective provision for resident unincorporated businesses and community service organisations for Credit Cards if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Private Unincorporated Business And Community Service Organisations Credit Cards Specific Provisions Amount Report the specific provisions applied to resident unincorporated businesses and community service organisations for Credit Cards if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Private Unincorporated Business And Community Service Organisations Credit Cards Amount Include the gross value of credit card liabilities by resident unincorporated businesses and community service organisations Assets Loans And Receivables Commercial Private Unincorporated Business And Community Service Organisations General Reserve For Credit Losses Amount Report the General Reserve for Credit Losses applied to the total gross value of loans to Australian Community Service Organisations and unincorporated businesses Assets Loans And Receivables Commercial Private Unincorporated Business And Community Service Organisations Leasing Collective Provisions Amount Report the collective provision for resident unincorporated businesses and community service organisations for Leasing if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Private Unincorporated Business And Community Service Organisations Leasing Specific Provisions Amount Report the specific provisions applied to resident unincorporated businesses and community service organisations for Leasing if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Private Unincorporated Business And Community Service Organisations Leasing Amount Include the gross value of lease financing to resident public non-financial corporations. This reporting item should be reported net of unearned revenue and gross of specific provisions. Assets Loans And Receivables Commercial Private Unincorporated Business And Community Service Organisations Revolving Credit Collective Provisions Amount Report the collective provision for resident unincorporated businesses and community service organisations for Revolving Credit loans if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Private Unincorporated Business And Community Service Organisations Revolving Credit Specific Provisions Amount Report the specific provisions applied to resident unincorporated businesses and community service organisations for Revolving Credit loans if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Private Unincorporated Business And Community Service Organisations Revolving Credit Amount Include the gross value of loans of a revolving credit nature for resident unincorporated businesses and community service organisations. Exclude loans to Australian householders for the purpose of housing. A revolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit. This reporting item should be reported gross of any specific provisions and collective provision. Assets Loans And Receivables Commercial Private Unincorporated Business And Community Service Organisations Specific Provisions Amount Report the specific provisions applied to total gross value of loans to Australian Community Service Organisations and unincorporated businesses. Where an ADI adopts a standardised approach under APS 220 (paragraph 11), as described in AGN 220.3, the value of the prescribed provision should also be included here. Assets Loans And Receivables Commercial Private Unincorporated Business And Community Service Organisations Term Loans Collective Provisions Amount Report the collective provision for resident unincorporated businesses and community service organisations for Term Loans if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Private Unincorporated Business And Community Service Organisations Term Loans Specific Provisions Amount Report the specific provisions applied to resident unincorporated businesses and community service organisations for Term Loans if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Private Unincorporated Business And Community Service Organisations Term Loans Amount Include the gross value of term loans to resident unincorporated businesses and community service organisations. Exclude loans to householders for the purpose of housing. Assets Loans And Receivables Commercial Private Unincorporated Business And Community Service Organisations Total Amount Include the total gross value of loans to Australian CSOs and unincorporated businesses. This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses. Private unincorporated businesses comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc. Community Service Organisations (CSOs) include: * institutions financed mostly by members' contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; and * charities and aid organisations financed by voluntary transfers. Exclude: * CSOs and non-profit institutions controlled and mainly financed by government (include in general government). Assets Loans And Receivables Commercial Private Unincorporated Businesses General Reserve For Credit Losses Amount Report the General Reserve for Credit Losses applied to the total gross value of loans to private unincorporated businesses. Assets Loans And Receivables Commercial Private Unincorporated Businesses Gross Of Provisions Denominated in AUD Amount Include: * the total gross value of loans to private unincorporated businesses that are denominated in Australian dollars. This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses. Assets Loans And Receivables Commercial Private Unincorporated Businesses Gross Of Provisions Denominated in Foreign Currency Amount Include: * the total gross value of loans to private unincorporated businesses that are denominated other than in Australian dollars. This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses. Assets Loans And Receivables Commercial Private Unincorporated Businesses Specific Provisions Amount Report the specific provisions applied to total gross value of loans to private unincorporated businesses. Assets Loans And Receivables Commercial Private Unincorporated Businesses Total Amount Include the gross value of loans to Australian and offshore private unincorporated businesses. Private unincorporated businesses: This comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc. Assets Loans And Receivables Commercial Registered Financial Corporations Gross Of Provisions Denominated in AUD Amount Include the gross value of loans to RFCs that are denominated in Australian dollars. Assets Loans And Receivables Commercial Registered Financial Corporations Gross Of Provisions Denominated in Foreign Currency Amount Include the gross value of loans to RFCs that are denominated in other than Australian dollars. Assets Loans And Receivables Commercial Registered Financial Corporations Collective Provisions Amount Report the collective provision for resident Registered Financial Corporations if this is recorded or allocated by the institution on this basis. Assets Loans And Receivables Commercial Registered Financial Corporations Specific Provisions Amount Report the specific provisions for impairment applied to RFCs. Assets Loans And Receivables Commercial Registered Financial Corporations Total Amount Include the gross value of loans to RFCs. This reporting item should be reported gross of any specific provisions. RFCs - refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D and other and cash management trusts and includes money market corporations (also referred to as "merchant banks") (D); pastoral finance companies, finance companies and general financiers (Other); and cash management trusts. RFCs exclude intra group financiers registered under the Financial Sector (Collection of Data) Act 2001 Category I (record as private trading corporations). A list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification is available on request. Assets Loans And Receivables Commercial Reserve Bank of Australia Gross Of Provisions Denominated in AUD Amount Sum the gross value of Australian dollar denominated loans to the Reserve Bank of Australia. Assets Loans And Receivables Commercial Reserve Bank of Australia Gross Of Provisions Denominated in Foreign Currency Amount Sum the gross value of loans to the Reserve Bank of Australia denominated in other than Australian dollars. Assets Loans And Receivables Commercial Reserve Bank of Australia Total Amount Include the gross value of loans to the Reserve Bank of Australia. This reporting item should be reported gross of any specific provisions. Assets Loans And Receivables Commercial Revolving Credit General Reserve For Credit Losses Amount The general reserve for credit losses applying to the gross value of loans of a revolving credit nature to other than households. Assets Loans And Receivables Commercial Revolving Credit Specific Provisions Amount The specific provisions for impairment applying to the gross value of loans of a revolving credit nature to other than households. Assets Loans And Receivables Commercial Revolving Credit Amount The gross value of loans of a revolving credit nature to other than households gross of any specific provisions and General Reserve for Credit Losses. A revolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit. This reporting item should be reported gross of any specific provisions. Assets Loans And Receivables Commercial Specific Provisions Total Amount The specific provisions for impairment applying to the gross value of total loans to other than households. Assets Loans And Receivables Commercial State Territory And Local Government Non Financial Corporations Gross Of Provisions Denominated In AUD Amount Include the gross value of loans to Australian State, Territory and local government non-financial corporations that are denominated in Australian dollars. Assets Loans And Receivables Commercial State Territory And Local Government Non Financial Corporations Gross Of Provisions Denominated In Foreign Currency Amount Include the gross value of loans to Australian State, Territory and local government non-financial corporations that are denominated in other than Australian dollars. Assets Loans And Receivables Commercial State Territory And Local Government Non Financial Corporations Amount Include the gross value of loans to Australian State, Territory and local government and foreign regional government non-financial corporations. Assets Loans And Receivables Commercial Term Loans Fixed Rate General Reserve For Credit Losses Amount The general reserve for credit losses applying to the gross value of fixed rate term loans to other than households. Assets Loans And Receivables Commercial Term Loans Fixed Rate Specific Provisions Amount The specific provisions for impairment applying to the gross value of fixed rate term loans to other than households. Assets Loans And Receivables Commercial Term Loans Fixed Rate Amount The gross value of fixed rate term loans to other than households gross of any specific provisions and General Reserve for Credit Losses. Assets Loans And Receivables Commercial Term Loans Variable Rate General Reserve For Credit Losses Amount The general reserve for credit losses applying to the gross value of variable rate term loans to other than households. Assets Loans And Receivables Commercial Term Loans Variable Rate Specific Provisions Amount The specific provisions for impairment applying to the gross value of variable rate term loans to other than households. Assets Loans And Receivables Commercial Term Loans Variable Rate Amount The gross value of variable rate term loans to other than households gross of any specific provisions and General Reserve for Credit Losses. Assets Loans And Receivables Commercial Total Amount The gross value of total loans to other than households gross of any specific provisions and General Reserve for Credit Losses. Assets Loans And Receivables Households General Reserve For Credit Losses On Housing Total Amount Report the General Reserve for Credit Losses applied to all housing loans. Assets Loans And Receivables Households General Reserve For Credit Losses Total Amount The general reserve for credit losses applying to the gross value of total loans to household. Assets Loans And Receivables Households Housing Fixed Interest Rate Gross Total Amount Of the total reported for housing loans identify the component that has a fixed interest rate. This reporting item should be reported gross of any specific provisions and collective provision. Assets Loans And Receivables Households Housing Investment General Reserve For Credit Losses Amount Report the General Reserve for Credit Losses applied to investment housing loans to households. Assets Loans And Receivables Households Housing Investment Revolving Credit Secured By Residential Mortgage Specific Provisions Amount Report the specific provisions for impairment applied to investment housing revolving credit facilities. Assets Loans And Receivables Households Housing Investment Revolving Credit Secured By Residential Mortgage Amount Of the total reported for "Housing: Investment" identify the component that is revolving credit facilities secured by residential mortgage. This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses. Assets Loans And Receivables Households Housing Investment Specific Provisions Amount Report the specific provisions for impairment applied to investment housing loans to households. Where an ADI adopts a standardised approach under APS 220 (paragraph 11), as described in AGN 220.3, the value of the prescribed provision should also be included here. Assets Loans And Receivables Households Housing Investment Total Amount Include: * the value of investment housing loans to households, for the construction or purchase of dwellings for non-owner occupation; and * revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing. This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses. Assets Loans And Receivables Households Housing Owner Occupied General Reserve For Credit Losses Amount Report the General Reserve for Credit Losses applied to owner-occupied housing loans. Assets Loans And Receivables Households Housing Owner Occupied Revolving Credit Secured By Residential Mortgage Specific Provisions Amount Report the specific provision for doubtful debts applied to owner-occupied revolving credit housing loans. Assets Loans And Receivables Households Housing Owner Occupied Revolving Credit Secured By Residential Mortgage Amount Of the total reported for "Housing owner-occupied" identify the component that is revolving credit secured by residential mortgage. This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses. Assets Loans And Receivables Households Housing Owner Occupied Specific Provisions Amount Report the specific provision for doubtful debts applied to owner-occupied housing loans. Where an ADI adopts a standardised approach under APS 220 (paragraph 11), as described in AGN 220.3 Prescribed Provisioning (AGN 220.3), the value of the prescribed provision should also be included here. Assets Loans And Receivables Households Housing Owner Occupied Amount Include: * the value of housing loans to Australian households, for the construction or purchase of dwellings for owner occupation; and * revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing. This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses. Assets Loans And Receivables Households Housing Total Amount Gross total of any specific provisions and General Reserve for Credit Losses for : Owner-occupied: * the value of housing loans to Australian households, for the construction or purchase of dwellings for owner occupation; and * revolving credit or redraw facilities originally approved for a purpose of predominantly owner-occupied housing. Investment: * the value of investment housing loans to households, for the construction or purchase of dwellings for non-owner occupation; and * revolving credit or redraw facilities originally approved for a purpose of predominantly non-owner occupied housing. Assets Loans And Receivables Households Housing Variable Interest Rate Total Amount Of the total reported for housing loans identify the component that has a variable interest rate. This reporting item should be reported gross of any specific provisions and collective provision. Assets Loans And Receivables Households Loans Denominated In AUD Gross Of Provisions Amount Total gross loans and advances denominated in Australian dollars (Gross of specific provisions and General Reserve for Credit Losses) applying to the gross value of total loans to household. Assets Loans And Receivables Households Loans Denominated in Foreign Currency Gross Of Provisions Amount Total gross loans and advances denominated other than in Australian dollars (Gross of specific provisions and General Reserve for Credit Losses) applying to the gross value of total loans to household. Assets Loans And Receivables Households Other Term Loans Fixed Interest Rate General Reserve For Credit Losses Amount Report the General Reserve for Credit Losses applied to total loans and advances to households that have a fixed interest rate other than: Personal - Leasing, Personal - Credit cards, Personal - Revolving credit, Housing - Investment, Housing - Owner-occupied Assets Loans And Receivables Households Other Term Loans Fixed Interest Rate Specific Provisions Amount Report the specific provision for doubtful debts applied to total loans and advances to households that have a fixed interest rate other than: Personal - Leasing, Personal - Credit cards, Personal - Revolving credit, Housing - Investment, Housing - Owner-occupied Where an ADI adopts a standardised approach under APS 220 (paragraph 11), as described in AGN 220.3, the value of the prescribed provision should also be included here. Assets Loans And Receivables Households Other Term Loans Fixed Interest Rate Amount Of the total reported for "other personal term loans" identify the component that has a fixed interest rate. This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses. Assets Loans And Receivables Households Other Term Loans General Reserve For Credit Losses Amount Report the general reserve for credit losses applied to the total loans and advances to households other than: Personal - Leasing, Personal - Credit cards, Personal - Revolving credit, Housing - Investment, Housing - Owner-occupied Where an ADI adopts a standardised approach under APS 220 (paragraph 11), as described in AGN 220.3, the value of the prescribed provision should also be included here. Assets Loans And Receivables Households Other Term Loans Specific Provisions Amount Report the specific provisions for impairment applied to the total loans and advances to households other than: Personal - Leasing, Personal - Credit cards, Personal - Revolving credit, Housing - Investment, Housing - Owner-occupied Where an ADI adopts a standardised approach under APS 220 (paragraph 11), as described in AGN 220.3, the value of the prescribed provision should also be included here. Assets Loans And Receivables Households Other Term Loans Variable Interest Rate General Reserve For Credit Losses Amount Report the General Reserve for Credit Losses applied to total loans and advances to households that have a variable interest rate other than: Personal - Leasing, Personal - Credit cards, Personal - Revolving credit, Housing - Investment, Housing - Owner-occupied Assets Loans And Receivables Households Other Term Loans Variable Interest Rate Specific Provisions Amount Report the specific provision for doubtful debts applied to total loans and advances to households that have a variable interest rate other than: Personal - Leasing, Personal - Credit cards, Personal - Revolving credit, Housing - Investment, Housing - Owner-occupied Where an ADI adopts a standardised approach under APS 220 (paragraph 11), as described in AGN 220.3, the value of the prescribed provision should also be included here. Assets Loans And Receivables Households Other Term Loans Variable Interest Rate Amount Of the total reported for "other personal term loans" identify the component that has a variable interest rate. This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses. Assets Loans And Receivables Households Other Term Loans Amount This is the balancing item of the total loans and advances to households other than: Personal - Leasing, Personal - Credit cards, Personal - Revolving credit, Housing - Investment, Housing - Owner-occupied Assets Loans And Receivables Households Personal Credit Cards General Reserve For Credit Losses Amount Report the General Reserve for Credit Losses applied to credit cards. Assets Loans And Receivables Households Personal Credit Cards Specific Provisions Amount Report the specific provisions for impairment applied to credit cards. Where an ADI adopts a standardised approach under APS 220 (paragraph 11), as described in AGN 220.3, the value of the prescribed provision should also be included here. Assets Loans And Receivables Households Personal Credit Cards Total Amount Include the gross value of credit card liabilities by householders. This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses. Assets Loans And Receivables Households Personal Leasing General Reserve For Credit Losses Amount Report the General Reserve for Credit Losses applied to lease financing to households. Assets Loans And Receivables Households Personal Leasing Specific Provisions Amount Report the specific provisions for impairment applied to lease financing to households. Where an ADI adopts a standardised approach under APS 220 (paragraph 11), as described in AGN 220.3, the value of the prescribed provision should also be included here. Assets Loans And Receivables Households Personal Leasing Total Amount Total gross loans to households representing lease financing is reported net of unearned revenue and gross of provisions. Assets Loans And Receivables Households Personal Revolving Credit General Reserve For Credit Losses Amount Report the General Reserve for Credit Losses applied to revolving credit to households other than credit cards or loans originally approved for housing. Assets Loans And Receivables Households Personal Revolving Credit Secured By Residential Mortgage Specific Provisions Amount Report the specific provisions for impairment applied to loans secured by residential mortgage of a revolving credit nature to householders, other than credit cards, or loans originally approved for a purpose other than housing. Assets Loans And Receivables Households Personal Revolving Credit Secured By Residential Mortgage Amount Of the total reported for loans of a revolving credit nature to householders, other than credit cards, or loans originally approved for a purpose other than housing, identify the component that is revolving credit secured by residential mortgage. This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses. Assets Loans And Receivables Households Personal Revolving Credit Specific Provisions Amount Report the specific provisions for impairment applied to revolving credit to households other than credit cards or loans originally approved for housing. Where an ADI adopts a standardised approach under APS 220 (paragraph 11), as described in AGN 220.3, the value of the prescribed provision should also be included here. Assets Loans And Receivables Households Personal Revolving Credit Total Amount Include the gross value of loans of a revolving credit nature to householders, other than credit cards, or loans originally approved for a purpose other than housing. This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses. Revolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit. Assets Loans And Receivables Households Specific Provisions Against Housing Total Amount Report the specific provision for impairment applied to all housing loans. Where the reporting party adopts a standardised approach under APS 220 (paragraph 11), as described in AGN 220.3 Prescribed Provisioning (AGN 220.3), the value of the prescribed provision should also be included here. Assets Loans And Receivables Households Specific Provisions Total Amount The specific provisions for impairment applying to the gross value of total loans to household. Provisions assessed on an individual facility basis in accordance with the Australian equivalents to International Financial Reporting Standards (IFRS) are to be treated as specific provisions in the reporting forms for regulatory reporting purposes (Prudential Standard APS 220 Credit Quality (APS 220)). Specific provisions also include that portion of provisions assessed on a collective basis that are not eligible for regulatory purposes to be included in General Reserve for Credit Losses as defined by APS 220. Assets Loans And Receivables Households Total Amount The gross value of total loans to household gross of any specific provisions and General Reserve for Credit Losses. Households comprises individuals, or groups of individuals, whose dealings with other sectors are for personal or household purposes. Excludes family trusts, sole proprietors, partnerships and any other unincorporated enterprises owned by households.