PET - Plain English Taxonomy

ARF_720_0A: ABS / RBA Statement of Financial Position (Standard)
Effective date: 1 September 2021

Australian Business Number	Institution Name

Reporting Period	Scale Factor
Monthly
Reporting Consolidation
Domestic

Section A: Assets

	Total	of which: Denominated in FX (AUD equivalent)
	(1)	(2)
1. Total currency and unallocated gold	BSAO27413	BSAO27414
1.1. Notes and coins	BSAO27415	BSAO27416
1.2. Unallocated gold	BSAO27417	BSAO27418

	At call	of which: Denominated in FX (AUD equivalent)	Not at call	of which: Denominated in FX (AUD equivalent)	Total
	(1)	(2)	(3)	(4)	(5)
2. Total funds on deposit at other financial institutions	BSAO27419	BSAO27420	BSAO27421	BSAO27422	BSAO27423
2.1. Residents	BSAO27424	BSAO27425	BSAO27426	BSAO27427	BSAO27428
2.1.1. RBA	BSAO27429	BSAO27430	BSAO27431	BSAO27432	BSAO27433
2.1.2. ADIs	BSAO27434	BSAO27435	BSAO27436	BSAO27437	BSAO27438
2.1.3. Registered financial corporations	BSAO27444	BSAO27445	BSAO27446	BSAO27447	BSAO27448
2.1.4. Clearing houses and central counterparties	BSAO27449	BSAO27450	BSAO27451	BSAO27452	BSAO27453
2.1.5. Other financial institutions	BSAO27454	BSAO27455	BSAO27456	BSAO27457	BSAO27458
2.2. Non-residents	BSAO27459	BSAO27460	BSAO27461	BSAO27462	BSAO27463
2.2.1. of which: Clearing houses and central counterparties	BSAO27464	BSAO27465	BSAO27466	BSAO27467	BSAO27468

	Total	of which: Denominated in FX (AUD equivalent)
	(1)	(2)
3. Total securities held for trading	BSAO27469	BSAO27470
3.1. of which: Short-sold positions	BSL22456	BSL22457
3.2. of which: Securities lent or sold under repurchase agreements	BSAO27473	BSAO27474
3.3. Debt securities	BSAO27475	BSAO27476
3.4. Equity securities	BSAO27477	BSAO27478

4. Total securities not held for trading	BSAO27479	BSAO27480
4.1. Debt securities	BSAO27481	BSAO27482
4.2. Equity securities	BSAO27483	BSAO27484

5. Net acceptances of customers	BSAO27485	BSAO27486

	Total gross of provisions	Individual provisions	Collective provision
	(1)	(2)	(3)
6. Total loans and finance leases	BSAO27487	BSL22024	BSL22025
6.1. of which: Assets in a covered bond collateral pool	BSAO27490

	Total
	(1)
7. Deferred fees and commissions relating to loans and finance leases	BSL22026
7.1. of which: Resident households	BSL22027
7.2. of which: Resident non-financial businesses	BSL22028
7.3. of which: Resident financial institutions	BSL22029

	Total gross of accumulated depreciation / impairment	Accumulated depreciation / impairment	Total net of accumulated depreciation / impairment
	(1)	(2)	(3)
8. Total property, plant and equipment	BSAO27495	BSL22030	BSAO27497
8.1. Information technology equipment	BSAO27498
8.1.1. Work in progress	BSAO27499
8.1.1.1. Hardware and software application costs	BSAO27500
8.1.1.2. Development and other on-going costs	BSAO27501
8.1.2. In use	BSAO27502
8.1.2.1. Hardware and software application costs	BSAO27503
8.1.2.2. Development and other on-going costs	BSAO27504
8.1.3. Other information technology equipment	BSAO27505
8.2. Other property, plant and equipment	BSAO27506
8.2.1. Property	BSAO27507
8.2.2. Plant and equipment other than information technology equipment	BSAO27508

	Total gross of accumulated amortisation / impairment	Accumulated amortisation / impairment	Total net of accumulated amortisation / impairment
	(1)	(2)	(3)
9. Total intangible assets and goodwill	BSAO27509	BSL22031	BSAO27511
9.1. Intangible assets with a finite life	BSAO27512
9.2. Intangible assets with an infinite life	BSAO27513
9.3. Goodwill	BSAO27514

	Total	of which: Denominated in FX (AUD equivalent)
	(1)	(2)
10. Total other assets	BSAO27515	BSAO27516
10.1. Interest receivable	BSAO27517
10.1.1. Loans and finance leases	BSAO27518
10.1.2. Securities and other interest-earning assets	BSAO27519
10.2. Capitalised expenses	BSAO27520
10.3. Derivative financial instruments	BSAO27521
10.3.1. Trading book derivatives	BSAO27522
10.3.2. Banking book derivatives	BSAO27523
10.4. Receivables related to securities borrowed under securities lending arrangements or purchased under repurchase agreements	BSAO27524
10.5. Receivables related to securities sold not delivered / outstanding security settlements	BSAO27525
10.6. Current and deferred tax assets	BSAO27526
10.7. Loan and finance lease servicing rights	BSAO27527
10.8. Defined benefit assets	BSAO27528
10.9. Non-current assets and disposal groups classified as held for sale	BSAO27529
10.10. Items in suspense	BSAO27530
10.11. Fees and commissions receivable	BSAO27531
10.11.1. of which: Resident households	BSAO27532
10.11.2. of which: Resident non-financial businesses	BSAO27533
10.11.3. of which: Resident financial institutions	BSAO27534
10.12. Other assets	BSAO27535
10.12.1. of which: Non-financial assets - right-of-use assets arising from operating leases	BSAO30204
10.12.2. of which: Non-financial assets - excluding right-of-use assets arising from operating leases	BSAO30205

11. Total assets excluding intra-group assets	BSAO27537	BSAO27538
11.1. of which: Due from non-residents	BSAO27539	BSAO27540

12. Total intra-group assets	BSAO27541	BSAO27542
12.1. of which: Due from non-residents	BSAO27543	BSAO27544

13. Total assets including intra-group assets	BSAO27545	BSAO27546
13.1. of which: Assets that have been securitised	BSAO27547
13.1.1. Loans and finance leases	BSAO27548
13.1.2. Other	BSAO27549
13.1.2.1. of which: Assets that have been self-securitised	BSAO27550

Section B: Liabilities

	Total
	(1)
14. Total deposits	BSL21944

	Total	of which: Denominated in FX (AUD equivalent)
	(1)	(2)
15. Total acceptances	BSL21945	BSL21946

	Short-term	Long-term	Long-term: of which: Matures in 12 months or less
	(1)	(2)	(3)
16. Total borrowings	BSL21947	BSL21948	BSL21949
16.1. of which: Denominated in FX (AUD equivalent)	BSL21950	BSL21951	BSL21952
16.2. Debt securities	BSL21953	BSL21954	BSL21955
16.3. Loans and finance leases	BSL21956	BSL21957	BSL21958
16.3.1. Residents	BSL21959	BSL21960	BSL21961
16.3.1.1. ADIs	BSL21962	BSL21963	BSL21964
16.3.1.1.1. Fixed interest rate	BSL21965	BSL21966	BSL21967
16.3.1.1.2. Variable interest rate	BSL21968	BSL21969	BSL21970
16.3.1.2. Other residents	BSL21971	BSL21972	BSL21973
16.3.1.2.1. Fixed interest rate	BSL21974	BSL21975	BSL21976
16.3.1.2.2. Variable interest rate	BSL21977	BSL21978	BSL21979
16.3.2. Non-residents	BSL21980	BSL21981	BSL21982

	Total
	(1)
17. Total provisions	BSL21983
17.1. Dividends	BSL21984
17.2. Employee entitlements	BSL21985
17.3. Non-lending losses	BSL21986
17.4. Restructuring costs	BSL21987
17.5. Other provisions	BSL21988

	Total	of which: Denominated in FX (AUD equivalent)
	(1)	(2)
18. Total creditors and other liabilities	BSL21989	BSL21990
18.1. Current and deferred tax liabilities	BSL21991
18.2. Defined benefit liabilities - current	BSL21992
18.3. Defined benefit liabilities - non-current	BSL21993
18.4. Interest payable	BSL21994
18.4.1. Interest payable on debt securities	BSL21995
18.4.2. Interest payable on deposits	BSL21996
18.4.3. Interest payable on loans and finance leases	BSL21997
18.4.4. Interest payable on other liabilities	BSL21998
18.5. Unearned interest	BSL21999
18.6. Payables related to securities lent under securities lending arrangements or sold under repurchase agreements	BSL22000
18.7. Payables related to securities purchased not delivered / outstanding security settlements	BSL22001
18.8. Derivative financial instruments	BSL22002
18.8.1. Trading book derivatives	BSL22003
18.8.2. Banking book derivatives	BSL22004
18.9. Liabilities included in disposal groups classified as held for sale	BSL22005
18.10. Items in suspense	BSL22006
18.11. Other	BSL22007
18.11.1. of which: Deferred fees and commissions relating to assets other than loans and finance leases received from resident households	BSL22008
18.11.2. of which: Deferred fees and commissions relating to assets other than loans and finance leases received from resident non-financial businesses	BSL22009
18.11.3. of which: Deferred fees and commissions relating to assets other than loans and finance leases received from resident financial institutions	BSL22010
18.11.4. of which: Trade credit due to resident non-financial businesses	BSL22011
18.11.5. of which: Trade credit due to resident financial institutions	BSL22012
18.11.6. of which: Liabilities arising from operating leases	BSL23076

19. Total liabilities excluding intra-group liabilities	BSL22013	BSL22014
19.1. of which: Due to non-residents	BSL22015	BSL22016

20. Total intra-group liabilities	BSL22017	BSL22018
20.1. of which: Liabilities to SPVs representing the value of assets transferred for securitisation	BSL22019
20.2. of which: Due to non-residents	BSL22020	BSL22021

21. Total liabilities including intra-group liabilities	BSL22022	BSL22023

Section C: Shareholders' Equity

	Total
	(1)
22. Total share capital	BSE11762
22.1. Ordinary shares	BSE11763
22.2. Preference shares	BSE11764
22.3. Other	BSE11765

23. Total reserves	BSE11766
23.1. General reserve	BSE11767
23.2. Capital profits reserve	BSE11768
23.3. Asset revaluation reserve	BSE11769
23.4. Foreign currency translation reserve	BSE11770
23.5. Cash flow hedge reserve	BSE11771
23.6. Share-based payments reserve	BSE11772
23.7. Other reserves	BSE11773

24. Retained profits	BSE11774

25. Total shareholders' equity	BSE11775