PET - Plain English Taxonomy

ARF_323_0: Statement of Financial Position (L)
Effective date: 1 July 2019

Australian Business Number	Institution Name

Reporting Period	Scale Factor
Quarterly	Whole dollars no decimal place
Reporting Consolidation
Solo Book

Section A: Assets

1. Cash and Liquid Assets
1.1. Notes and coins	BSAO11010
1.2. Deposits at call
1.2.1. ADIs	BSAO25613
1.2.2. Registered financial corporations	BSAO10010
1.2.3. Other financial institutions	BSAO11076
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
1.6.1. RBA or central banks	BSAO11015
1.6.2. ADIs	BSAO25607
1.6.3. Registered financial corporations	BSAO11080
1.6.4. Other financial institutions	BSAO11017
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. ADI debt securities	BSAS15627
2.4. Corporate paper	BSAS10804
2.5. Asset backed debt securities	BSAS10806
2.6. Other debt securities	BSAS10807
2.7. Equity securities	BSAS10808
2.8. 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. ADI debt securities	BSAS15628
3.4. Corporate paper	BSAS10814
3.5. Asset backed debt securities	BSAS10816
3.6. Other debt securities	BSAS10817
3.7. ADI equity securities	BSAS10818
3.8. Insurance corporations equity securities	BSAS10819
3.9. Other equity securities	BSAS10820
3.10. 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. Acceptances of customers	BSAO11019

6. Loans and Advances
	Balance Outstanding	Specific Provision	General Reserve for Credit Losses
	(1)	(2)	(3)
6.1. Loans to Households
6.1.1. Housing Loans
6.1.1.1. Owner-occupied	BSAO11084	BSAO11085	BSAO11086
6.1.1.1.1. of which: Revolving credit secured by residential mortgage	BSAO11330
6.1.1.2. Investment	BSAO11087	BSAO11088	BSAO11089
6.1.1.2.1. of which: Revolving credit secured by residential mortgage	BSAO11331
6.1.1.3. Total housing	BSAO11090	BSAO11091	BSAO11092
6.1.1.3.1. of which: Fixed interest rate loans	BSAO11029	BSAO11030	BSAO11031
6.1.1.3.2. of which: Variable interest rate loans	BSAO11026	BSAO11027	BSAO11028
6.1.2. Revolving credit	BSAO11093	BSAO11094	BSAO11095
6.1.2.1. of which: Revolving credit secured by residential mortgage	BSAO11342
6.1.3. Credit cards	BSAO11096	BSAO11097	BSAO11098
6.1.4. Leasing	BSAO11099	BSAO11100	BSAO11101
6.1.5. Other personal term loans	BSAO11102	BSAO11103	BSAO11104
6.1.5.1. of which: Fixed interest rate loans	BSAO11105	BSAO11106	BSAO11107
6.1.5.2. of which: Variable interest rate loans	BSAO11108	BSAO11109	BSAO11110
6.1.6. Total loans to households	BSAO11111	BSAO11112	BSAO11113

6.2. Commercial Lending
6.2.1. Private and public trading corporations	BSAO11292	BSAO11293	BSAO11294
6.2.2. Private unincorporated businesses and CSOs	BSAO11295	BSAO11296	BSAO11297
6.2.3. ADIs and other financial institutions	BSAO11325	BSAO11326	BSAO11327
6.2.4. Government	BSAO11328	BSAO11329
6.2.5. Total commercial lending	BSAO11298	BSAO11299	BSAO11300
6.2.5.1. of which: Revolving credit	BSAO11301	BSAO11302	BSAO11303
6.2.5.2. of which: Credit cards	BSAO11304	BSAO11305	BSAO11306
6.2.5.3. of which: Term loans - fixed rate	BSAO11307	BSAO11308	BSAO11309
6.2.5.4. of which: Term loans - variable rate	BSAO11310	BSAO11311	BSAO11312
6.2.5.5. of which: Leasing	BSAO11313	BSAO11314	BSAO11315
6.2.5.6. of which: Other loans	BSAO11316	BSAO11317	BSAO11318

6.3. Total gross loans and advances	BSAO11182	BSAO11183	BSAO11184
6.3.1. of which: Margin Lending	BSAO11187	BSAO11188	BSAO11189
6.3.2. of which: Loans held at fair value	BSAO11192

6.4. Less: Deferred fee income	BSAO17700

6.5. Loans and advances (net of specific provision, general reserve for credit losses and deferred fee income)	BSAO11264

7. Other Investments
7.1. Parent entity	BSAO11266
7.2. Controlled entities	BSAO11267
7.3. Associates	BSAO11052
7.4. Equity investments in former SSPs	BSAO11000
7.5. Joint ventures	BSAO11053
7.6. Other	BSAO11054
7.7. Total other investments	BSAO11055

8. Fixed Assets
8.1. Property	BSAO17600
8.2. Plant and equipment	BSAO17602
8.3. Less: Accumulated depreciation/impairment - Property, plant and equipment	BSAO17462
8.4. Property, plant and equipment net of accumulated depreciation/impairment	BSAO17463
8.5. Information technology
8.5.1. Work in progress (WIP)
8.5.1.1. Hardware and software application costs	BSAO17464
8.5.1.2. Development and other on costs	BSAO17465
8.5.1.3. Total WIP	BSAO17466
8.5.2. In use
8.5.2.1. Hardware and software application costs	BSAO17467
8.5.2.2. Development and other on costs	BSAO17468
8.5.2.3. Total in use	BSAO17469
8.5.3. Other information technology	BSAO17470
8.5.4. Total information technology (WIP plus In use plus Other information technology)	BSAO11057
8.6. Less: Accumulated depreciation/impairment - Information technology	BSAO17471
8.7. Total information technology net of accumulated depreciation/impairment	BSAO17472
8.8. Other	BSAO11058
8.9. Less: Accumulated depreciation/impairment - Other	BSAO17473
8.10. Total other net of accumulated depreciation/impairment	BSAO17474
8.11. Net fixed assets	BSAO11060

9. Intangible Assets
9.1. Intangible assets with a finite life	BSAO17603
9.2. Less: Accumulated amortisation	BSAO17604
9.3. Net intangible assets with a finite life	BSAO17605
9.4. Intangible assets with an infinite life	BSAO17606
9.5. Less: Impairment	BSAO17607
9.6. Net intangible assets with an infinite life	BSAO17608
9.7. Goodwill	BSAO17609
9.8. Less: Impairment	BSAO17610
9.9. Net goodwill	BSAO17611
9.10. Net intangible assets	BSAO11063

10. Other Assets
10.1. Interest receivable	BSAO11064
10.2. Capitalised debt raising/funding costs	CS02064
10.3. Capitalised costs associated with establishing/setting up securitisation vehicles/programs	CS02063
10.4. Capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers	BSAO17300
10.5. Other capitalised expenses of a general nature	CS02065
10.6. Derivative financial instruments
10.6.1. Trading book derivatives	BSAO17612
10.6.2. Banking book derivatives	BSAO17613
10.7. Deferred tax asset
10.7.1. From tax losses	BSAO11068
10.7.2. From specific provision and general reserve for credit losses	BSAO17616
10.7.3. Other	BSAO11069
10.8. Loan/credit card servicing rights	BSAO11074
10.9. Defined benefit assets	BSAO17617
10.10. Non-current assets and disposal groups classified as held for sale	BSAO17618
10.11. Items in suspense	BSAO11070
10.12. Other	BSAO11071
10.13. Total other assets	BSAO10635

11. Total assets	BSAO11072
11.1. of which: Deposits, Debt Securities and Loans to Controlled Entities and Associates
11.1.1. Subordinated	BSAO11272
11.1.2. Secured	BSAO11273
11.1.3. Other	BSAO11274
11.2. of which: Deposits, Debt Securities and Loans to the Parent Entity
11.2.1. Subordinated	BSAO11275
11.2.2. Secured	BSAO11276
11.2.3. Other	BSAO11277

12. Memo Items
12.1. Outstanding principal balance of securitised assets	BSAO17698
12.1.1. of which: Owner-occupied housing loans	BSAO17619
12.1.2. of which: Investment housing loans	BSAO17620
12.1.3. of which: Other personal loans	BSAO17621
12.1.4. of which: Loans to selected commercial borrowers	BSAO17622
12.2. Credit card chargebacks paid to card issuers during the reporting period	BSAO17255

Section B: Liabilities

1. Due to clearing houses	BSL10900

2. Due to Financial Institutions
2.1. RBA or central banks	BSL10017
2.2. ADIs	BSL22757
2.3. Registered financial corporations	BSL10030
2.4. Other financial institutions	BSL10901
2.5. Total due to financial institutions	BSL10902

3. Acceptances	BSL00750

4. Deposits
4.1. Call/On Demand
4.1.1. Transaction
4.1.1.1. Households/retail	BSL11079
4.1.1.2. Other	BSL11080
4.1.2. Non-Transaction
4.1.2.1. Households/retail	BSL11081
4.1.2.2. Other	BSL11082
4.2. Term Deposits
4.2.1. Households/retail	BSL10907
4.2.2. Other	BSL10908
4.3. Certificates of deposit	BSL10909
4.4. Retirement saving accounts	BSL16070
4.5. Other	BSL10910
4.6. Total deposits	BSL10911

5. Other Borrowings
5.1. Securities sold under agreements to repurchase	BSL10460
5.2. Promissory notes/commercial paper	BSL10250
5.3. Other short-term debt securities	BSL10912
5.4. Short-Term Loans from ADIs
5.4.1. Variable rate	BSL10913
5.4.2. Fixed rate	BSL10914
5.5. Short-Term Loans: Other
5.5.1. Variable rate	BSL10915
5.5.2. Fixed rate	BSL10916
5.6. 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
8.2.1. Variable rate	BSL10929
8.2.2. Fixed rate	BSL10930
8.3. Total bonds, notes and long-term borrowings	BSL10931

9. Creditors and Other Liabilities
9.1. Defined benefit liabilities - current	BSL16401
9.2. Defined benefit liabilities - non current	BSL16402
9.3. Interest payable	BSL10932
9.4. Unearned interest	BSL10933
9.5. Derivative financial Instruments	BSL16400
9.5.1. Trading book derivatives	BSL16403
9.5.2. Banking book derivatives	BSL16404
9.6. Items in suspense	BSL10936
9.7. Due to merchants	BSL16071
9.8. Liabilities included in disposal groups classified as held for sale	BSL16406
9.9. Share capital repayable on demand	BSL16407
9.10. Other	BSL10937
9.11. Total creditors and other liabilities	BSL10938

10. Loan Capital and Hybrid Securities
10.1. Members withdrawable shares	BSL14004
10.2. Loan capital	BSL10939
10.3. Hybrid securities	BSL10940
10.4. Total loan capital and hybrid securities	BSL10941

11. Total liabilities	BSL10016
11.1. of which: Deposits, Debt Securities and Loans from Controlled Entities and Associates
11.1.1. Subordinated	BSL11066
11.1.2. Secured	BSL11067
11.1.3. Other	BSL11068
11.2. of which: Deposits, Debt Securities and Loans from the Parent Entity
11.2.1. Subordinated	BSL11069
11.2.2. Secured	BSL11070
11.2.3. Other	BSL11071
11.3. of which: Other secured deposits, debt securities and loans	BSL11072

12. 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. Investment 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. 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 or accumulated losses at the end of the period	PL10260

4. Total shareholders' equity	BSE00400