ARF_321_0: Statement of Financial Position (Offshore Operations)

Australian Business Number	Institution Name

Reporting Period	Scale Factor
Quarterly	Millions to one decimal place for banks
Quarterly	Whole dollars no decimal place for other ADIs
Reporting Consolidation
Overseas Book

Section A: Assets

1. Cash and Liquid Assets
1.1. Notes and coins	BSAO11010
1.2. Deposits at call	BSAO11011
1.3. Gold bullion	BSAO11012
1.4. Due from clearing houses	BSAO11013
1.5. Securities purchased under agreements to resell	BSAO11014
1.6. Due from financial institutions	BSAO12300
1.7. Total cash and liquid assets	BSAO11018

2. Trading Securities
2.1. Australian Commonwealth government securities	BSAS10800
2.2. Other Australian government securities	BSAS10801
2.3. Foreign government securities	BSAS12000
2.4. Other securities	BSAS12001
2.5. Total trading securities	BSAS10809

3. Investment Securities
3.1. Commonwealth government securities	BSAS10810
3.2. Other Australian government securities	BSAS10811
3.3. Foreign government securities	BSAS12002
3.4. Other securities	BSAS12003
3.5. Total investment securities	BSAS10821

4. Acceptances of Customers
4.1. Total acceptances of customers	BSAO11019

5. 5. Loans and Advances
	Balance outstanding	Specific provision	General reserve for credit losses
	(1)	(2)	(3)
5.1. Loans to households
5.1.1. Housing
5.1.1.1. Owner-occupied	BSAO11084	BSAO11085	BSAO11086
5.1.1.2. Investment	BSAO11087	BSAO11088	BSAO11089
5.1.2. Total housing	BSAO11090	BSAO11091	BSAO11092
5.1.3. Revolving credit	BSAO11093	BSAO11094	BSAO11095
5.1.4. Credit cards	BSAO11096	BSAO11097	BSAO11098
5.1.5. Leasing	BSAO11099	BSAO11100	BSAO11101
5.1.6. Other personal term loans	BSAO11102	BSAO11103	BSAO11104
5.1.7. Total loans to households	BSAO11111	BSAO11112	BSAO11113

5.2. Loans to community service organisations/non-profit institutions serving households	BSAO11117	BSAO11118	BSAO11119

5.3. Loans to non-financial corporations
5.3.1. Private trading corporations	BSAO11122	BSAO11201	BSAO11202
5.3.2. Private unincorporated businesses	BSAO11125	BSAO11203	BSAO11204
5.3.3. Commonwealth government non-financial corporations/foreign government owned non-financial corporations	BSAO11128
5.3.4. State, territory and local government and foreign regional non-financial corporations	BSAO11131
5.3.5. Total loans to non-financial corporations	BSAO11132	BSAO11133	BSAO11134

5.4. Loans to government
5.4.1. Commonwealth government	BSAO11137
5.4.2. Foreign governments	BSAO11206
5.4.3. State, territory and local government	BSAO11140
5.4.4. Total loans to government	BSAO11141	BSAO11208	BSAO11209

5.5. Loans to financial corporations
5.5.1. RBA	BSAO11144
5.5.2. Foreign central banks	BSAO11211	BSAO11212
5.5.3. Banks	BSAO11147	BSAO11148
5.5.4. Other financial institutions	BSAO11173	BSAO11174
5.5.5. Total loans to financial corporations	BSAO11177	BSAO11178	BSAO11179

5.6. Total gross loans and advances	BSAO11182	BSAO11183	BSAO11184
5.6.1. of which: Margin lending	BSAO11187	BSAO11188	BSAO11189
5.6.2. of which: Loans held for sale	BSAO11192	BSAO11213	BSAO11214
5.6.3. of which: Revolving credit	BSAO11195	BSAO11196	BSAO11197
5.6.4. of which: Credit cards	BSAO11231	BSAO11232	BSAO11233
5.6.5. of which: Housing - fixed rate	BSAO11236	BSAO11237	BSAO11238
5.6.6. of which: Housing - variable rate	BSAO11241	BSAO11242	BSAO11243
5.6.7. of which: Term loans - fixed rate	BSAO11246	BSAO11247	BSAO11248
5.6.8. of which: Term loans - variable rate	BSAO11251	BSAO11252	BSAO11253
5.6.9. of which: Lease financing	BSAO11256	BSAO11257	BSAO11258
5.6.10. of which: Other loans	BSAO11261	BSAO11262	BSAO11263
5.7. Less: Deferred fee income	BSAO17700
5.8. Net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)	BSAO11264

5.9. Intra-company advances
5.9.1. Total	BSAO11216

6. Other Investments
6.1. Parent entity	BSAO11266
6.2. Controlled entities	BSAO11267
6.3. Associates	BSAO11052
6.4. Joint ventures	BSAO11053
6.5. Other	BSAO11054
6.6. Total	BSAO11055

7. Fixed Assets
7.1. Property	BSAO17600
7.2. Plant and equipment	BSAO17602
7.3. Information technology	BSAO11057
7.4. Other	BSAO11058
7.5. Less: Accumulated depreciation/impairment	BSAO11059
7.6. Net fixed assets	BSAO11060

8. Intangible Assets
8.1. Intangible assets with a finite life	BSAO17603
8.2. Less: Accumulated amortisation	BSAO17604
8.3. Net intangible assets with a finite life	BSAO17605
8.4. Intangible assets with an infinite life	BSAO17606
8.5. Less: Impairment	BSAO17607
8.6. Net intangible assets with an infinite life	BSAO17608
8.7. Goodwill	BSAO17609
8.8. Less: Impairment	BSAO17610
8.9. Net goodwill	BSAO17611
8.10. Net intangible assets	BSAO11063

9. Other Assets
9.1. Interest receivable	BSAO11064
9.2. Derivative financial instruments
9.2.1. Trading book derivatives	BSAO17612
9.2.2. Banking book derivatives	BSAO17613
9.3. Amounts receivable from clients - outstanding security settlements	BSAO11067
9.4. Deferred tax asset
9.4.1. From tax losses	BSAO11068
9.4.2. From specific provision and general reserve for credit losses	BSAO17616
9.4.3. Other	BSAO11069
9.5. Loan/credit card servicing rights	BSAO11074
9.6. Defined benefit assets	BSAO17617
9.7. Non-current assets and disposal groups classified as held for sale	BSAO17618
9.8. Items in suspense	BSAO11070
9.9. Other	BSAO11071
9.10. Total other assets	BSAO10635

10. Total assets	BSAO11072
10.1. of which: Deposits, debt securities and loans to controlled entities and associates
10.1.1. subordinated	BSAO11272
10.1.2. secured	BSAO11273
10.1.3. other	BSAO11274
10.2. of which: Deposits, debt securities and loans to the parent entity
10.2.1. subordinated	BSAO11275
10.2.2. secured	BSAO11276
10.2.3. other	BSAO11277

Section B: Liabilities

1. Due to clearing houses	BSL10900

2. Due to Financial Institutions
2.1. Total due to financial institutions	BSL10902

3. Acceptances
3.1. Total acceptances	BSL00750

4. Deposits
4.1. Call/on demand	BSL10903
4.2. Term deposits	BSL10906
4.3. Certificates of deposit	BSL10909
4.4. Other	BSL10910
4.5. Total deposits	BSL10911

5. Other Borrowings
5.1. Securities sold under agreements to repurchase	BSL10460
5.2. Promissory notes/commercial paper	BSL10250
5.3. Short-term loans
5.3.1. Variable	BSL13000
5.3.2. Fixed	BSL13001
5.4. Total other borrowings	BSL10917

6. Income Tax Liability
6.1. Current tax liability	BSL10918
6.2. Deferred tax liability	BSL10919
6.3. Total income tax liability	BSL10920

7. Provisions
7.1. Dividends	BSL10013
7.2. Employee entitlements	BSL10014
7.3. Non-lending losses	BSL10320
7.4. Restructuring costs	BSL10925
7.5. Other provisions	BSL10325
7.6. Total provisions	BSL10330

8. Bonds, Notes and Long-Term Borrowings
8.1. Debt securities	BSL10928
8.2. Loans: Variable	BSL10929
8.3. Loans: Fixed	BSL10930
8.4. Total bonds, notes and long-term borrowings	BSL10931

9. Intra-Company Borrowings
9.1. Total	BSL00012

10. Creditors and Other Liabilities
10.1. Defined benefit liability - current	BSL16401
10.2. Defined benefit liability - non current	BSL16402
10.3. Interest payable	BSL10932
10.4. Unearned interest	BSL10933
10.5. Derivative financial instruments	BSL16400
10.5.1. Trading book derivatives	BSL16403
10.5.2. Banking book derivatives	BSL16404
10.6. Amounts payable to client - outstanding security settlements	BSL10935
10.7. Items in suspense	BSL10936
10.8. Liabilities included in disposal groups classified as held for sale	BSL16406
10.9. Share capital repayable on demand	BSL16407
10.10. Other	BSL10937
10.11. Total creditors and other liabilities	BSL10938

11. Loan Capital and Hybrid Securities
11.1. Loan capital	BSL10939
11.2. Hybrid securities	BSL10940
11.3. Total loan capital and hybrid securities	BSL10941

12. Total liabilities	BSL10016
12.1. of which: deposits, debt securities and loans from controlled entities a nd associates
12.1.1. subordinated	BSL11066
12.1.2. secured	BSL11067
12.1.3. other	BSL11068
12.2. of which: Deposits, debt securities and loans from the parent entity
12.2.1. subordinated	BSL11069
12.2.2. secured	BSL11070
12.2.3. other	BSL11071
12.3. of which: Other secured deposits, debt securities and loans	BSL11072

13. Net Assets	BSAO11075

Section C: Shareholders' Equity

1. Share Capital
1.1. Ordinary shares	BSE10009
1.2. Preference shares	BSE10010
1.3. Other	BSE10017
1.4. Total share capital	BSE00061

2. Reserves
2.1. General reserves	BSE10006
2.2. Capital profits reserve	BSE10012
2.3. Asset Revaluation Reserve
2.3.1. Owner-occupied property	BSE10900
2.3.2. Plant and equipment	BSE10901
2.3.3. Intangibles revaluation surplus	BSE10020
2.3.4. Investments in subsidiaries	BSE10023
2.3.5. Investments in associates/share of associates	BSE10019
2.3.6. Relating to non-current assets or disposal groups held for sale	BSE10902
2.3.7. Other	BSE10021
2.3.8. Total asset revaluation reserve	BSE10022
2.4. Foreign currency translation reserve	BSE10015
2.5. Available for sale reserve
2.5.1. Marketable securities	BSE10903
2.5.2. Other	BSE10906
2.6. Cash flow hedge reserve	BSE10907
2.7. Share based payments reserve	BSE10908
2.8. Other reserves	BSE10011
2.9. Total reserves	BSE00062

3. Retained profits or accumulated losses at the end of the period	PL10260

4. Total shareholders' equity	BSE00400