| ARF_220_5: Movements In Provisions For Impairment | ||
| Effective date: 1 July 2006 | ||
| 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 | ||
| 1.2. Provisions created | ||
| 1.3. Charge for doubtful debts (P and L) | ||
| 1.3.1. New funding | ||
| 1.3.2. Writeback of provision not required | ||
| 1.4. Transfer to specific provision | ||
| 1.5. Transfer from specific provision | ||
| 1.6. Bad debts written-off | ||
| 1.7. Bad debts recovered | ||
| 1.8. Foreign currency translation adjustments | ||
| 1.9. Closing balance | ||
| 2. Specific Provision on an individual basis | ||
| 2.1. Opening balance | ||
| 2.2. Provisions created | ||
| 2.3. Charge for doubtful debts (P and L) | ||
| 2.3.1. New funding | ||
| 2.3.2. Writeback of provision not required | ||
| 2.4. Transfer to collective provision | ||
| 2.5. Transfer from collective provision | ||
| 2.6. Bad debts written-off | ||
| 2.7. Bad debts recovered | ||
| 2.8. Foreign currency translation adjustments | ||
| 2.9. Closing balance | ||
| 2.10. Portion of collective provision treated as specific provision for regulatory purposes | ||
| 2.11. Closing balance specific provision for regulatory purposes | ||
| 3. General Reserve for Credit Losses | ||
| 3.1. Opening balance | ||
| 3.2. Net transfers from / to collective provision | ||
| 3.3. Net transfers from / to retained earnings | ||
| 3.4. Closing balance | ||
| 4. Direct to Profit and Loss | ||
| 4.1. Bad debts written-off | ||
| 4.2. Bad debts recovered | ||
