PET - Plain English Taxonomy

ARF_320_0: Statement of Financial Position (Domestic Books)
Effective date : 1 July 2006
Australian Business Number Institution Name
   
Reporting Period Scale Factor  
Monthly Millions to one decimal place for banks
Whole dollars   no decimal place for other ADIs
Reporting Consolidation
Domestic Books
Section A: Assets
1. Cash and Liquid Assets  
1.1. Notes and coins
1.2. Deposits at call  
1.2.1. Banks
1.2.2. Other ADIs
1.2.3. Registered financial corporations
1.2.4. Other financial institutions
1.3. Gold bullion
1.4. Due from clearing houses
1.5. Securities purchased under agreements to resell
1.6. Securities sold not delivered/security settlements
1.7. Due from financial institutions  
1.7.1. RBA
1.7.2. Banks
1.7.3. Other ADIs
1.7.4. Registered financial corporations
1.7.5. Other financial institutions
1.8. Total cash and liquid assets
1.8.1. of which: Denominated in foreign currency (AUD equivalent)
2. Trading Securities  
2.1. Debt securities
2.2. Equity securities
2.3. Total trading securities
2.3.1. of which: Denominated in foreign currency (AUD equivalent)
3. Investment Securities  
3.1. Debt securities
3.2. Equity securities  
3.2.1. Banks and other ADIs
3.2.2. Insurance corporations
3.2.3. Other
3.3. Total investment securities
3.3.1. of which: Denominated in foreign currency (AUD equivalent)
4. Acceptances of Customers  
4.1. Total acceptances of customers
4.1.1. of which: Denominated in foreign currency (AUD equivalent)
5. Loans and Advances          
Gross of Provisions Specific   Provision General Reserve for Credit Losses
AUD FX Total
(1) (2) (3) (4) (5)
5.1. Loans to households
5.1.1. Housing      
5.1.1.1. Owner-occupied  
5.1.1.1.1.    of which: Revolving credit secured by residential mortgage    
5.1.1.2. Investment  
5.1.1.2.1.    of which: Revolving credit secured by residential mortgage    
5.1.2. Total housing  
5.1.3. Revolving credit  
5.1.3.1. of which: Revolving credit secured by residential mortgage    
5.1.4. Credit cards  
5.1.5. Leasing  
5.1.6. Other personal term loans  
5.1.6.1. of which: Fixed interest rate loans  
5.1.6.2. of which: Variable interest rate loans    
5.1.7. Total loans to households
         
5.2. Loans to community service organisations/non-profit institutions serving households
5.3. Loans to non-financial corporations      
5.3.1. Private trading corporations
5.3.2. Private unincorporated businesses
5.3.3. Commonwealth government non-financial corporations
5.3.4. State, territory and local government non-financial corporations    
5.3.5. Total loans to non-financial corporations
5.4. Loans to general government      
5.4.1. Commonwealth government
5.4.2. State, territory and   local government  
5.4.3. Total loans to general government
5.5. Loans to financial corporations      
5.5.1. RBA  
5.5.2. Banks
5.5.3. Other ADIs
5.5.4. Registered financial corporations
5.5.5. Life insurance corporations
5.5.6. Pension funds
5.5.7. Other insurance corporations
5.5.8. Central borrowing authorities  
5.5.9. Other financial institutions  
5.5.10. Total loans to financial corporations
         
5.6. Total gross loans and advances
5.6.1. of which: Margin lending
5.6.2. of which: Loans held for sale
5.6.3. of which: Revolving credit
5.6.4. of which: Credit cards
5.6.5. of which: Housing - fixed rate
5.6.6. of which: Housing - variable rate
5.6.7. of which: Term loans - fixed rate
5.6.8. of which: Term loans - variable rate
5.6.9. of which: Lease financing
5.6.10. of which: Other loans
5.7. Less: Deferred fee income
5.8. Loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)
5.8.1. of which: Denominated in foreign currency (AUD equivalent)
   
5.9. Intra-group loans and advances   Specific Provision General Reserve for Credit Losses
5.9.1. Total intra-group loans and advances
5.9.2. Total (net of specific provisions and general reserve for credit losses)
6. Other Investments  
6.1. Parent entity
6.2. Controlled entities
6.3. Associates
6.4. Joint ventures
6.5. Other
6.6. Total other investments
7. Fixed Assets  
7.1. Property
7.2. Plant and equipment
7.3. Less:   Accumulated depreciation/impairment- property, plant and equipment
7.4. Property, plant and equipment net of accumulated depreciation and impairment
7.5. Information technology
7.5.1. Work in progress (WIP)  
7.5.1.1. Hardware and software application costs
7.5.1.2. Development and other on costs
7.5.1.3. Total WIP
7.5.2. In use  
7.5.2.1. Hardware and software application costs
7.5.2.2. Development and other on costs
7.5.2.3. Total in use
7.5.3. Other information technology
7.5.4. Total information technology (WIP plus In use plus Other information technology)
7.6. Less:   Accumulated depreciation/impairment - Information technology
7.7. Total information technology net of accumulated depreciation/impairment
7.8. Other
7.9. Less:   Accumulated depreciation/impairment - Other
7.10. Total other net of accumulated depreciation/impairment
7.11. Net fixed assets
8. Intangible Assets  
8.1. Intangible assets with a finite life
8.2. Less:   Accumulated amortisation
8.3. Net intangible assets with a finite life
8.4. Intangible assets with an infinite life
8.5. Less:   Impairment
8.6. Net intangible assets with an infinite life
8.7. Goodwill
8.8. Less:   Impairment
8.9. Net goodwill
8.10. Net intangible assets
9. Other Assets  
9.1. Interest receivable
9.2. Capitalised debt raising/funding costs
9.3. Capitalised costs associated with establishing/setting up securitisation vehicles/programs
9.4. Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers
9.5. Other capitalised expenses of a general nature
9.6. Derivative financial instruments  
9.6.1. Trading book derivatives
9.6.2. Banking book derivatives
9.7. Amounts receivable from clients - outstanding security settlements
9.8. Deferred tax asset  
9.8.1. From tax losses
9.8.2. From specific provision and general reserve for credit losses
9.8.3. Other
9.9. Loan/credit card servicing rights
9.10. Defined benefit assets
9.11. Non-current assets and disposal groups classified as held for sale
9.12. Items in suspense
9.13. Other
9.14. Total other assets
9.14.1. of which: Denominated in foreign currency (AUD equivalent)
 
10. Total assets
10.1. of which: Denominated in foreign currency (AUD equivalent)
10.2. of which: Deposits, debt securities and loans to controlled entities and associates  
10.2.1. subordinated
10.2.2. secured
10.2.3. other
10.3. of which: Deposits, debt securities and loans to the parent entity  
10.3.1. subordinated
10.3.2. secured  
10.3.3. other
11. Memo Items  
11.1. Outstanding principal balance of securitised assets
11.1.1. of which: Owner-occupied housing loans
11.1.2. of which: Investment housing loans
11.1.3. of which: Other personal loans
11.1.4. of which: Loans to selected commercial borrowers
11.2. Australian ADI operations: Total amount due from non-residents (excluding intra-company transactions)
11.2.1. of which: Denominated in foreign currency (AUD equivalent)
11.2.2. of which: Loan assets due from non-residents (excluding intra-company transactions)
11.3. Australian ADI operations: Total amount due from overseas operations of the ADI
11.3.1. of which: Denominated in foreign currency (AUD equivalent)
11.3.2. of which: Loan assets due from overseas operations of the ADI
11.4. Overseas operations: Total assets (excluding intra-company transactions)
 
12. Total resident and non resident assets
Section B: Liabilities
1. Due to clearing houses
2. Due to Financial Institutions  
2.1. RBA
2.2. Banks
2.3. Other ADIs
2.4. Registered financial corporations
2.5. Other financial institutions
2.6. Total due to financial institutions
2.6.1. of which: Denominated in foreign currency (AUD equivalent)
3. Acceptances  
3.1. Total acceptances
3.1.1. of which: Denominated in foreign currency (AUD equivalent)
4. Deposits
4.1. Transaction and non-transaction deposit accounts            
AUD FX (AUD equivalent)
Transaction Non-transaction Total Total
Cheque Other payment methods NOW, savings and other accounts Term deposits
4.1.1. Non-financial corporations            
4.1.1.1. Private trading corporations
4.1.1.2. Private unincorporated businesses
4.1.1.3. Commonwealth government non-financial corporations
4.1.1.4. State, territory and local government non-financial corporations
4.1.1.5. Total non-financial corporations
4.1.2. Financial corporations            
4.1.2.1. Banks
4.1.2.2. Other ADIs
4.1.2.3. Registered financial corporations
4.1.2.4. Life insurance corporations
4.1.2.5. Pension funds
4.1.2.6. Other insurance corporations
4.1.2.7. Central borrowing authorities
4.1.2.8. Financial auxiliaries
4.1.2.9. Other financial institutions
4.1.2.10. Total financial corporations
4.1.3. General government            
4.1.3.1. Commonwealth government
4.1.3.2. State, territory and local government
4.1.3.3. Total general government
4.1.4. Households            
4.1.4.1. Total households
4.1.4.1.1.    of which: Retirement savings accounts
4.1.5. Community service organisations/non-profit institutions serving households            
4.1.5.1. Total
4.1.6. Other            
4.1.6.1. Total
           
4.1.7. Total transaction and non-transaction deposit accounts
4.1.7.1. of which: Non-interest bearing
4.2. Intra-group deposits  
4.2.1. Total
4.3. Certificates of deposit  
4.3.1. Short-term denominated certificates of deposit
4.3.2. Long-term denominated certificates of deposit
4.3.3. Total certificates of deposit
4.3.3.1. of which: Denominated in foreign currency (AUD equivalent)
5. Other Borrowings  
5.1. Securities sold under agreements to repurchase
5.2. Promissory notes/commercial paper
5.3. Other short-term debt securities
5.4. Short-term loans from ADIs  
5.4.1. Variable rate
5.4.2. Fixed rate
5.5. Short-term loans - Other  
5.5.1. Variable rate
5.5.2. Fixed rate
5.6. Total other borrowings
5.6.1. of which: Denominated in foreign currency (AUD equivalent)
6. Income Tax Liability  
6.1. Current tax liability
6.2. Deferred tax liability
6.3. Total income tax liability
7. Provisions  
7.1. Dividends
7.2. Employee entitlements
7.3. Non-lending losses
7.4. Restructuring costs
7.5. Other provisions
7.6. Total provisions
8. Bonds, Notes and Long-Term Borrowings  
8.1. Debt securities
8.2. Loans  
8.2.1. Variable rate
8.2.2. Fixed rate
8.3. Total bonds, notes and long-term borrowings
8.3.1. of which: Denominated in foreign currency (AUD equivalent)
9. Creditors and Other Liabilities  
9.1. Defined benefit liabilities - current
9.2. Defined benefit liabilities - non current
9.3. Interest payable
9.4. Unearned interest
9.5. Amounts payable to client - outstanding security settlements
9.6. Derivative financial instruments
9.6.1. Trading book derivatives
9.6.2. Banking book derivatives
9.7. Securities purchased not delivered/security settlements
9.8. Liabilities included in disposal groups classified as held for sale
9.9. Share capital repayable on demand
9.10. Items in suspense
9.11. Other
9.12. Total creditors and other liabilities
9.12.1. of which: Denominated in foreign currency (AUD equivalent)
10. Loan Capital and Hybrid Securities  
10.1. Loan capital
10.2. Hybrid securities
10.3. Total loan capital and hybrid securities
10.3.1. of which: Denominated in foreign currency (AUD equivalent)
 
11. Total liabilities
11.1. of which: Denominated in foreign currency (AUD equivalent)
11.2. of which: Deposits, debt securities and loans from controlled entities an d associates  
11.2.1. subordinated
11.2.2. secured
11.2.3. other
11.3. of which: Deposits, debt securities and loans from the parent entity  
11.3.1. subordinated
11.3.2. secured
11.3.3. other
11.4. of which: Other secured deposits, debt securities and loans
12. Memo items  
12.1. Australian ADI operations: Total amount due to non-residents (excluding intra-company transactions)
12.1.1. of which: Denominated in foreign currency (AUD equivalent)
12.1.2. of which: Deposit liabilities due to non-residents (excluding intra-company transactions)
12.2. Australian ADI operations: Total amount due to overseas operations
12.2.1. of which: Denominated in foreign currency (AUD equivalent)
12.2.2. of which: Deposit liabilities due to overseas operations
12.3. Overseas operations: Total liabilities (excluding intra-company transactions)
 
13. Total resident and non resident liabilities
Section C: Shareholders' Equity
1. Share Capital  
1.1. Ordinary shares
1.2. Preference shares
1.3. Other
1.4. Total share capital
2. Reserves  
2.1. General reserve
2.2. Capital profits reserve
2.3. Asset revaluation reserve  
2.3.1. Owner-occupied property
2.3.2. Plant and equipment
2.3.3. Intangibles revaluation surplus
2.3.4. Investment in subsidiaries
2.3.5. Investments in associates/share of associates
2.3.6. Relating to non-current assets or disposal groups held for sale
2.3.7. Other
2.3.8. Total asset revaluation reserve
2.4. Foreign currency translation reserve
2.5. Available for sale reserve  
2.5.1. Marketable securities
2.5.2. Other
2.6. Cash flow hedge reserve
2.7. Share based payments reserve
2.8. Other reserves
2.9. Total reserves
 
3. Retained profits or accumulated losses at the end of the period
 
4. Total shareholders' equity