PET - Plain English Taxonomy

ARF_322_0: Statement of Financial Position (C)
Effective date: 1 July 2019

Australian Business Number	Institution Name

Reporting Period	Scale Factor
Quarterly	Whole dollars no decimal place
Reporting Consolidation
Group 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. Securities held for trading
2.1. Australian Commonwealth government securities			BSAS10800
2.2. Other Australian government securities			BSAS10801
2.3. Foreign government securities			BSAS12000
2.4. ADI debt securities			BSAS15627
2.5. Corporate debt paper			BSAS15102
2.6. Asset backed debt securities			BSAS15103
2.7. Other debt securities			BSAS15104
2.8. Equity securities			BSAS15105
2.9. Total securities held for trading			BSAS10809

3. Securities not held for trading
3.1. Australian Commonwealth government securities			BSAS10810
3.2. Other Australian government securities			BSAS10811
3.3. Foreign government securities			BSAS12002
3.4. ADI debt securities			BSAS15628
3.5. Corporate debt paper			BSAS15108
3.6. Asset backed debt securities			BSAS15109
3.7. Other debt securities			BSAS15110
3.8. ADI equity securities			BSAS15111
3.9. Insurance corporations equity securities			BSAS15112
3.10. Other equity securities			BSAS15113
3.11. Total securities not held for trading			BSAS10821

4. Other Deposits
4.1. ADIs			BSAO11363
4.2. Other			BSAO11360
4.3. Total other deposits			BSAO11361

5. Net Acceptances of Customers			BSAO11019

6. Loans and Advances
	Balance Outstanding	Specific Provision	General Reserve for Credit Losses
	(1)	(2)	(3)
6.1. Revolving credit facilities	BSAO11020	BSAO11021	BSAO11022
6.2. Credit cards	BSAO11023	BSAO11024	BSAO11025
6.3. Housing - variable rate	BSAO11026	BSAO11027	BSAO11028
6.4. Housing - fixed rate	BSAO11029	BSAO11030	BSAO11031
6.5. Term loans - variable rate	BSAO11032	BSAO11033	BSAO11034
6.6. Term loans - fixed rate	BSAO11035	BSAO11036	BSAO11037
6.7. Lease financing	BSAO11038	BSAO11039	BSAO11040
6.8. Other loans and advances	BSAO11041	BSAO11042	BSAO11043
6.9. Total loans and advances	BSAO11044	BSAO11045	BSAO11046
6.10. Less: Deferred fee income	BSAO17700
6.11. Total net loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)			BSAO11264
6.11.1. of which: Loans to associates/joint ventures			BSAO11048
6.11.2. of which: Loans held at fair value			BSAO11049

7. Investments relating to Life Insurance Business
7.1. Total investments relating to life insurance business			BSAO11050
7.1.1. of which: Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary			BSAO11051

8. Other Investments
8.1. Investment in parent entity (where not part of consolidated group)			BSAO17000
8.2. Investment in associates			BSAO11052
8.3. Interest in joint ventures			BSAO11053
8.4. Equity investments in former SSPs			BSAO11000
8.5. Other			BSAO11054
8.6. Total other investments			BSAO11055

9. Fixed Assets
9.1. Property			BSAO17600
9.2. Plant and equipment			BSAO17602
9.3. Less: Accumulated depreciation/impairment- Property, plant and equipment			BSAO17462
9.4. Property, plant and equipment net of accumulated depreciation/impairment			BSAO17463
9.5. Information technology
9.5.1. Work in progress (WIP)
9.5.1.1. Hardware and software application costs			BSAO17464
9.5.1.2. Development and other on costs			BSAO17465
9.5.1.3. Total WIP			BSAO17466
9.5.2. In use
9.5.2.1. Hardware and software application costs			BSAO17467
9.5.2.2. Development and other on costs			BSAO17468
9.5.2.3. Total in use			BSAO17469
9.5.3. Other information technology			BSAO17470
9.5.4. Total information technology (WIP plus In use plus Other information technology)			BSAO11057
9.6. Less: Accumulated depreciation/impairment - Information technology			BSAO17471
9.7. Total information technology net of accumulated depreciation/impairment			BSAO17472
9.8. Other			BSAO11058
9.9. Less: Accumulated depreciation			BSAO17473
9.10. Total other net of accumulated depreciation/impairment			BSAO17474
9.11. Net fixed assets			BSAO11060

10. Intangible Assets
10.1. Intangible assets with a finite life			BSAO17603
10.2. Less: Accumulated amortisation			BSAO17604
10.3. Net Intangible assets with a finite life			BSAO17605
10.4. Intangible assets with an infinite life			BSAO17606
10.5. Less: Impairment			BSAO17607
10.6. Net intangible assets with an infinite life			BSAO17608
10.7. Goodwill			BSAO17609
10.8. Less: Impairment			BSAO17610
10.9. Net goodwill			BSAO17611
10.10. Net intangible assets			BSAO11063

11. Other Assets
11.1. Interest receivable			BSAO11064
11.2. General insurance premiums and other receivables			BSAO11065
11.3. Deferred acquisition costs - general insurance policies			BSAO11287
11.4. Capitalised debt raising/funding costs			CS02064
11.5. Capitalised costs associated with establishing/setting up securitisation vehicles/programs			CS02063
11.6. Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers			BSAO17300
11.7. Other capitalised expenses of a general nature			CS02065
11.8. Derivative financial instruments
11.8.1. Trading book derivatives			BSAO17612
11.8.2. Banking book derivatives			BSAO17613
11.9. Amounts receivable from clients - outstanding security settlements			BSAO11067
11.10. Deferred tax assets
11.10.1. From tax losses			BSAO11068
11.10.2. From specific provision and general reserve for credit losses			BSAO17616
11.10.3. Other			BSAO11069
11.11. Loan/credit card servicing rights			BSAO11074
11.12. Defined benefit assets			BSAO17617
11.13. Non-current assets and disposal groups classified as held for sale			BSAO17618
11.14. Items in suspense			BSAO11070
11.15. Other			BSAO11071
11.16. Total other assets			BSAO10635

12. Total Assets			BSAO11072
12.1. of which: Due from associated entities/joint ventures			BSAO11073

Section B: Liabilities

1. Due to Clearing Houses	BSL10900

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

3. 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. Mortgage insurance claims and unearned premiums	BSL10923
7.5. Restructuring costs	BSL10925
7.6. Other provisions	BSL10325
7.7. Total provisions	BSL10330

8. General Insurance Outstanding Claims and Unearned Premium Liability	BSL11083

9. Life Insurance Policy Liabilities	BSL10926

10. Unvested Policy Holder Benefits	BSL10927

11. Bonds, Notes and Long-term Borrowings
11.1. Debt securities	BSL10928
11.2. Loans
11.2.1. Variable rate	BSL10929
11.2.2. Fixed rate	BSL10930
11.3. Total bonds, notes and long-term borrowings	BSL10931

12. Creditors and Other Liabilities
12.1. Defined benefit liability - current	BSL16401
12.2. Defined benefit liability - non current	BSL16402
12.3. Interest payable	BSL10932
12.4. Unearned interest	BSL10933
12.5. Amounts payable to clients - outstanding security settlements	BSL10935
12.6. Derivative financial instruments	BSL16400
12.6.1. Trading book derivatives	BSL16403
12.6.2. Banking book derivatives	BSL16404
12.7. Items in suspense	BSL10936
12.8. Due to merchants	BSL16080
12.9. Liabilities included in disposal groups classified as held for sale	BSL16406
12.10. Share capital repayable on demand	BSL16407
12.11. Other	BSL10937
12.12. Total creditors and other liabilities	BSL10938

13. Loan Capital and Hybrid Securities
13.1. Members withdrawable shares	BSL14004
13.2. Loan capital	BSL10939
13.3. Hybrid securities	BSL10940
13.4. Total loan capital and hybrid securities	BSL10941

14. Total Liabilities	BSL10016
14.1. of which: Due to associated entities/joint ventures	BSL10942

15. 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 reserve	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. Investment in associates/share of associates	BSE10019
2.3.4. Intangibles revaluation surplus	BSE10020
2.3.5. Relating to non-current assets or disposal groups held for sale	BSE10902
2.3.6. Other	BSE10021
2.3.7. Total asset revaluation reserve	BSE10022
2.4. Foreign currency translation reserve	BSE10015
2.5. Fair value through OCI 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	PL10260

4. Shareholders' Equity attributable to Shareholders of the Company	BSE10016

5. Minority Interests	BSE10008

6. Total Shareholders' Equity	BSE00400