PET - Plain English Taxonomy

ARF_322_0: Statement of Financial Position (C)
Australian Business Number Institution Name
   
Reporting Period Scale Factor  
Quarterly Millions to one decimal place for banks
Whole dollars   no decimal place for other ADIs
Reporting Consolidation
Group Book
Section A: Assets
1. Cash and Liquid Assets  
1.1. Notes and coins
1.2. Deposits at call
1.3. Gold bullion
1.4. Due from clearing houses
1.5. Securities purchased under agreements to resell
1.6. Due from financial institutions
1.7. Total cash and liquid assets
2. Trading Securities  
2.1.   Australian Commonwealth government securities
2.2. Other Australian government securities
2.3. Foreign government securities
2.4. Bank securities
2.5. Other ADI securities
2.6. Corporate paper
2.7. Asset backed securities
2.8. Other debt securities
2.9. Equity securities
2.10. Total trading securities
3. Investment Securities  
3.1. Australian Commonwealth government securities
3.2. Other Australian government securities
3.3. Foreign government securities
3.4. Bank debt securities
3.5. Other ADI debt securities
3.6. Corporate debt paper
3.7. Asset backed securities
3.8. Other debt securities
3.9. Bank and other ADI equity securities
3.10. Insurance corporations equity securities
3.11. Other equity securities
3.12. Total investment securities
4. Other Deposits  
4.1. Banks and other ADI's (applicable for non-bank ADIs only)
4.2. Other (applicable for non-bank ADIs only)
4.3. Total other deposits
 
5. Net Acceptances of Customers
6. Loans and Advances
Balance Outstanding Specific Provision General Reserve for Credit Losses
(1) (2) (3)
6.1. Revolving credit facilities
6.2. Credit cards
6.3. Housing - variable rate
6.4. Housing - fixed rate
6.5. Term loans - variable rate
6.6. Term loans - fixed rate
6.7. Lease financing
6.8. Other loans and advances
6.9. Total loans and advances
6.10. Less: Deferred fee income  
6.11. Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)  
6.11.1. of which: Loans to associates/joint ventures
6.11.2. of which: Loans held available for sale
7. Investments relating to Life Insurance Business  
7.1. Total investments relating to life insurance business
7.1.1. of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary
8. Other Investments  
8.1. Investment in parent entity (where not part of consolidated group)
8.2. Investment in associates
8.3. Interest in joint ventures
8.4. Equity investments in former SSPs
8.5. Other
8.6. Total other investments
9. Fixed Assets  
9.1. Property
9.2. Plant and equipment
9.3. Less:   Accumulated depreciation/impairment- Property, plant and equipment
9.4. Property, plant and equipment net of accumulated depreciation/impairment
9.5. Information technology
9.5.1. Work in progress (WIP)  
9.5.1.1. Hardware and software application costs
9.5.1.2. Development and other on costs
9.5.1.3. Total WIP
9.5.2. In use  
9.5.2.1. Hardware and software application costs
9.5.2.2. Development and other on costs
9.5.2.3. Total in use
9.5.3. Other information technology
9.5.4. Total information technology (WIP plus In use plus Other information technology)
9.6. Less:   Accumulated depreciation/impairment - Information technology
9.7. Total information technology net of accumulated depreciation/impairment
9.8. Other
9.9. Less:   Accumulated depreciation
9.10. Total other net of accumulated depreciation/impairment
9.11. Net fixed assets
10. Intangible Assets  
10.1. Intangible assets with a finite life
10.2. Less:   Accumulated amortisation
10.3. Net Intangible assets with a finite life
10.4. Intangible assets with an infinite life
10.5. Less:   Impairment
10.6. Net intangible assets with an infinite life
10.7. Goodwill
10.8. Less:   Impairment
10.9. Net goodwill
10.10. Net intangible assets
11. Other Assets  
11.1. Interest receivable
11.2. General insurance premiums and other receivables
11.3. Deferred acquisition costs - general insurance policies
11.4. Capitalised debt raising/funding costs
11.5. Capitalised costs associated with establishing/setting up securitisation vehicles/programs
11.6. Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers
11.7. Other capitalised expenses of a general nature
11.8. Derivative financial instruments  
11.8.1. Trading book derivatives
11.8.2. Banking book derivatives
11.9. Amounts receivable from clients - outstanding security settlements
11.10. Deferred tax asset  
11.10.1. From tax losses
11.10.2. From specific provision and general reserve for credit losses
11.10.3. Other
11.11. Loan/credit card servicing rights
11.12. Defined benefit asset
11.13. Non-current assets and disposal groups classified as held for sale
11.14. Items in suspense
11.15. Other
11.16. Total other assets
 
12. Total   Assets
12.1.   of which: Due from associated entities/joint ventures
Section B: Liabilities
1. Due to Clearing Houses
2. Due to Financial Institutions  
2.1. Total due to financial institutions
 
3. Acceptances
4. Deposits  
4.1. Call/on demand
4.2. Term deposits
4.3. Certificates of deposit
4.4. Other
4.5. Total deposits
5. Other Borrowings  
5.1. Securities sold under agreements to repurchase
5.2. Promissory notes/commercial paper
5.3. Short-term loans  
5.3.1. Variable
5.3.2. Fixed
5.4. Total other borrowings
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. Mortgage insurance claims and unearned premiums  
7.5. Restructuring costs
7.6. Other provisions
7.7. Total provisions
 
8. General Insurance Outstanding Claims and Unearned Premium Liability
 
9. Life Insurance Policy Liabilities
 
10. Unvested Policy Holder Benefits
11. Bonds, Notes and Long-term Borrowings  
11.1. Debt securities
11.2. Loans  
11.2.1. Variable rate
11.2.2. Fixed rate
11.3. Total bonds, notes and long-term borrowings
12. Creditors and Other Liabilities  
12.1. Defined benefit liability - current  
12.2. Defined benefit liability - non current  
12.3. Interest payable
12.4. Unearned interest
12.5. Amounts payable to clients - outstanding security settlements
12.6. Derivative financial instruments
12.6.1. Trading book derivatives
12.6.2. Banking book derivatives
12.7. Items in suspense
12.8. Due to merchants
12.9. Liabilities included in disposal groups classified as held for sale
12.10. Share capital repayable on demand
12.11. Other
12.12. Total creditors and other liabilities
13. Loan Capital and Hybrid Securities  
13.1. Members withdrawable shares (applicable for non-bank ADIs only)
13.2. Loan capital
13.3. Hybrid securities
13.4. Total loan capital and hybrid securities
 
14. Total Liabilities
14.1. of which: Due to associated entities/joint ventures
 
15. Net Assets
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. Investment in associates/share of associates
2.3.4. Intangibles revaluation surplus
2.3.5. Relating to non-current assets or disposal groups held for sale
2.3.6. Other
2.3.7. 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
 
4. Shareholders' Equity attributable to Shareholders of the Company
 
5. Minority Interests
 
6. Total Shareholders' Equity
Section D: Additional information required by APRA
1. Financial Assets Available for Sale  
1.1. Debt securities
1.2. Equity securities
1.3. Loans and advances (including tainted held-to-maturity investments)
1.4. Other
1.5. Total Available-for Sale
 
2. Loans and Receivables   - net
3. Financial Assets at Fair Value through Profit and Loss  
3.1. Derivatives at fair value (Banking)
3.2. Derivatives at fair value (Trading)
3.3. Debt securities at fair value
3.4. Equity securities at fair value
3.5. Other financial assets at fair value
3.6. Financial assets at fair value through profit and loss
4. Financial Liabilities at Fair Value through Profit and Loss  
4.1. Derivatives at fair value (Banking)
4.2. Derivatives at fair value (Trading)
4.3. Other
4.4. Financial liabilities at fair value through profit and loss
5. Financial Assets held to maturity at amortised cost  
5.1. Debt securities
5.2. Other
5.3. Held to maturity at amortised cost
General Reserve for Credit Losses Specific Provision Total
6. Reconciliation of Loan Loss Provisions (1) (2) (3)
6.1. IFRS specific provisions  
6.2. Collective provisions
6.3. General reserve for credit losses established for prudential purposes (not including the general reserve for credit losses that is included in "Collective Provisions" above)  
6.4. Total