ARF_220_5: Movements In Provisions For Impairment

Australian Business Number


Institution Name


Reporting Period


Scale Factor	Millions to one decimal place for banks
	Whole dollars no decimal place for other ADIs

Reporting Consolidation	Licensed ADI/Consolidated Group


	Australia	Offshore
1. Collective Provision
1.1. Opening balance	R01201	R01202
1.2. Provisions created	R01203	R01204
1.3. Charge for doubtful debts (P and L)
1.3.1. New funding	R01205	R01206
1.3.2. Writeback of provision not required	R01207	R01208
1.4. Transfer to specific provision	R01209	R01210
1.5. Transfer from specific provision	R01211	R01212
1.6. Bad debts written-off	R01213	R01214
1.7. Bad debts recovered	R01215	R01216
1.8. Foreign currency translation adjustments	R01217	R01218
1.9. Closing balance	R01500	R01501


2. Specific Provision on an individual basis
2.1. Opening balance	R01219	R01220
2.2. Provisions created	R01221	R01222
2.3. Charge for doubtful debts (P and L)
2.3.1. New funding	R01223	R01224
2.3.2 Writeback of provision not required	R01225	R01226
2.4. Transfer to collective provision	R01227	R01228
2.5. Transfer from collective provision	R01229	R01230
2.6. Bad debts written-off	R01231	R01232
2.7. Bad debts recovered	R01233	R01234
2.8. Foreign currency translation adjustments	R01235	R01236
2.9. Closing balance	R01502	R01503
2.10. Portion of collective provision treated as specific provision for regulatory purposes	R12556	R12557
2.11. Closing balance specific provision for regulatory purposes	R12558	R12559

3. General Reserve for Credit Losses
3.1. Opening balance	R12550	R12551
3.2. Net transfers from/to collective provision	R12552	R12553
3.3. Net transfers from/to retained earnings	R12554	R12555
3.4. Closing balance	R12560	R12561

4. Direct to Profit and Loss
4.1. Bad debts written-off	R01237	R01238
4.2. Bad debts recovered	R01239	R01240