ARF_220_5: Movements In Provisions For Impairment
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Effective date: 1 July 2006
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Australian Business Number
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Institution Name
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Reporting Period
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Scale Factor
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Millions to one decimal place for banks
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Whole dollars
no decimal place
for other ADIs
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Reporting Consolidation
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Licensed ADI / Consolidated Group
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Australia
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Offshore
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1. Collective Provision
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1.1. Opening balance
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1.2. Provisions created
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1.3. Charge for doubtful debts (P and L)
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1.3.1. New funding
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1.3.2. Writeback of provision not required
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1.4. Transfer to specific provision
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1.5. Transfer from specific provision
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1.6. Bad debts written-off
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1.7. Bad debts recovered
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1.8. Foreign currency translation adjustments
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1.9. Closing balance
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2. Specific Provision on an individual basis
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2.1. Opening balance
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2.2. Provisions created
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2.3. Charge for doubtful debts (P and L)
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2.3.1. New funding
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2.3.2. Writeback of provision not required
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2.4. Transfer to collective provision
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2.5. Transfer from collective provision
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2.6. Bad debts written-off
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2.7. Bad debts recovered
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2.8. Foreign currency translation adjustments
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2.9. Closing balance
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2.10. Portion of collective provision treated as specific provision
for regulatory purposes
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2.11. Closing balance specific provision for regulatory purposes
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3. General Reserve for Credit Losses
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3.1. Opening balance
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3.2. Net transfers from / to collective provision
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3.3. Net transfers from / to retained earnings
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3.4. Closing balance
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4. Direct to Profit and Loss
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4.1. Bad debts written-off
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4.2. Bad debts recovered
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