BANKING (STATISTICS) REGULATIONS 1989 NO. 357 BANKING (STATISTICS) REGULATIONS 1989 NO. 357 - TABLE OF PROVISIONS 1. Citation 2. Interpretation 3. Accounting day 4. Balance sheets 5. Statements of profit and loss 6. Statements of assets and liabilities 7. Reserve Bank may give directions relating to forms 8. Verification of balance sheets and statements 9. Reserve Bank to publish balance sheets etc. 10. Repeal of former Banking (Statistics) Regulations SCHEDULE 1 SCHEDULE 2 SCHEDULE 3 1989 No. 357 BANKING (STATISTICS) REGULATIONS - REG 1 Citation 1. These Regulations may be cited as the Banking (Statistics) Regulations. 1989 No. 357 BANKING (STATISTICS) REGULATIONS - REG 2 Interpretation 2. In these Regulations, unless the contrary intention appears: "accounting day" in relation to a bank, means the day specified by the Reserve Bank under regulation 3 for that bank; "the Act" means the Banking Act 1959. 1989 No. 357 BANKING (STATISTICS) REGULATIONS - REG 3 Accounting day 3. The Reserve Bank: (a) may fix the day that is to be the accounting day for a bank for a year or for all years; and (b) must tell the bank. 1989 No. 357 BANKING (STATISTICS) REGULATIONS - REG 4 Balance sheets 4. (1) For the purposes of paragraph 51 (1) (a) of the Act, a bank must prepare a balance sheet in accordance with the form in Schedule 1 for each year. (2) The balance sheet: (a) is to be prepared as at the close of business on the bank's accounting day for that year; and (b) is to be given to the Reserve Bank no later than 6 months after that accounting day. 1989 No. 357 BANKING (STATISTICS) REGULATIONS - REG 5 Statements of profit and loss 5. (1) For the purposes of paragraph 51 (1) (a) of the Act, a bank must prepare a statement of profit and loss in accordance with the form in Schedule 2 in respect of each year. (2) The statement of profit and loss: (a) is to be prepared for the period ending at the close of business on the bank's accounting day for that year; and (b) is to be given to the Reserve Bank no later than 6 months after that accounting day. 1989 No. 357 BANKING (STATISTICS) REGULATIONS - REG 6 Statements of assets and liabilities 6. (1) For the purposes of paragraph 51 (1) (a) of the Act, a bank must prepare a statement of assets and liabilities on its Australian books in accordance with the form in Schedule 3. (2) The statement of assets and liabilities: (a) is to be prepared as at the close of business on Wednesday in each week; and (b) is to be given to the Reserve Bank no later than 14 days after that Wednesday; and (c) is not to contain contingent assets or liabilities. (3) An account between the head office of a bank and a branch of the bank, or between different branches of the bank, is not to be regarded as an asset or a liability. 1989 No. 357 BANKING (STATISTICS) REGULATIONS - REG 7 Reserve Bank may give directions relating to forms 7. (1) The Reserve Bank may specify in writing the manner in which a form referred to in regulation 4, 5 or 6 is to be completed. (2) Anything specified by the Reserve Bank under subregulation (1) is not to be inconsistent with these Regulations. 1989 No. 357 BANKING (STATISTICS) REGULATIONS - REG 8 Verification of balance sheets and statements 8. A balance sheet or statement prepared under regulation 4, 5 or 6 is to be verified by a statutory declaration made by a senior officer of the bank. 1989 No. 357 BANKING (STATISTICS) REGULATIONS - REG 9 Reserve Bank to publish balance sheets etc. 9. (1) For the purposes of paragraph 51 (1) (f) of the Act, the Reserve Bank is to prepare and publish, for each bank: (a) an annual balance sheet; and (b) an annual profit and loss statement; and (c) a statement of assets and liabilities for each month. (2) In spite of subregulation (1), if the Reserve Bank is not given relevant accounts, financial statements or other information relating to the banking business of a bank, the Reserve Bank is not required to prepare and publish a balance sheet, profit and loss statement or statement of assets and liabilities for that bank. 1989 No. 357 BANKING (STATISTICS) REGULATIONS - REG 10 Repeal of former Banking (Statistics) Regulations 10. Statutory Rules 1962 No. 92, 1966 No. 159, 1968 No. 108, 1970 No. 136, 1971 No. 126, 1972 No. 72, 1974 No. 89, 1975 No. 218, 1980 No. 167, 1981 Nos. 210 and 371, 1982 Nos. 144 and 213, 1984 No. 282, 1986 No. 302, 1987 No. 184, 1988 No. 254 and 1989 Nos. 29 and 81 are repealed. 1989 No. 357 BANKING (STATISTICS) REGULATIONS - SCHEDULE 1 SCHEDULE 1 Subregulation 4 (1) BALANCE SHEET of the (name of bank) as at the close of business on Liabilities $ millions 1. Authorised capital(1): -------------- Total Authorised Capital -------------- 2. Issued capital(2): -------------- Total Issued Capital -------------- 3. Paid-up capital 4. Reserves: 5. Retained earnings -------------- 6. Total shareholders' funds 7. Other capital funds(3): (a) Eligible (b) Ineligible 8. Depositors' balances 9. Balances due to other banks 10. Bills payable 11. All other liabilities(4) -------------- 12. Total liabilities -------------- Assets 13. Coin, bullion and notes 14. Deposits with Reserve Bank of Australia: (a) Non-callable deposit account (b) Other 15. Cheques and bills of, and balances with and due from, other banks: (a) Australian banks (b) Other 16. Australian public sector securities(5): (a) Commonwealth Government (i) Treasury notes (ii) Other Commonwealth Government Securities (b) Other 17. Other public sector securities(6) 18. Loans to authorised dealers in the Australian short-term money market 19. Loans, advances and bills discounted(7) 20. Bank premises, furniture and sites(8) 21. Bills receivable 22. All other assets(9) -------------- 23. Total assets -------------- Notes (1) Insert details of shares, including number, denomination, class and total value. (2) Insert details of shares issued, including number and amount, denomination and class, and amount paid-up per share. Set out details of reserved liability (if any). (3) Include all subordinated debt (term or perpetual) and any other debt instruments accepted as capital by the Reserve Bank of Australia. (4) Include provision accounts, except those for bad or doubtful debts. (5) State basis of valuation. (6) State basis of valuation. (7) Deduct both specific and general provisions for bad or doubtful debts. (8) State basis of valuation. (9) Include remittances in transit. 1989 No. 357 BANKING (STATISTICS) REGULATIONS - SCHEDULE 2 SCHEDULE 2 Subregulation 5 (1) STATEMENT OF PROFIT AND LOSS of the (name of bank) for the period ended $ millions 1. Interest income 2. Less interest expenses -------------- 3. Net interest income 4. Other operating income(1) 5. Less Other operating expenses(2) 6. Less Provisions for bad and doubtful debts -------------- 7. Operating profit 8. Less Income tax attributable to operating profit -------------- 9. Operating profit after income tax 10. Extraordinary items (net of tax)(3) 11. Retained profits at the beginning of the financial year -------------- 12. Total available for appropriation 13. Less Transfers to reserves 14. Less Dividends: (a) Interim paid (b) Final -------------- 15. Retained profits at the end of the financial year -------------- Notes (1) Include all non-interest income attributable to the normal operations of the bank. Exclude income associated with extraordinary items. (2) Include all non-interest expenses attributable to the normal operations of the bank. Exclude expenses associated with extraordinary items. (3) Itemise significant amounts included in this item. 1989 No. 357 BANKING (STATISTICS) REGULATIONS - SCHEDULE 3 SCHEDULE 3 Subregulation 6 (1) ------------------------------------------------------------------------------ -- STATEMENT OF LIABILITIES AND ASSETS ON THE AUSTRALIAN BOOKS of the as at the close of business on ------------------------------------------------------------------------------ -- PART I-LIABILITIES ------------------------------------------------------------------------------ -- ITEM AUD MILLIONS ------------- Australian resident Non-resident Total ------------------------------------------------------------------------------ -- 1. Deposits repayable in Australia 1 (a) Current deposits bearing interest (i) Other banks 2 (ii) Commonwealth and State Governments (iii) Non-bank financial intermediaries (iv) Other (b) Current deposits not bearing interest (i) Other banks 2 (ii) Commonwealth and State Governments (iii) Non-bank financial intermediaries (iv) Other (c) Term deposits and deposits at call (excludes Certificates of Deposit) (i) Other banks 2 (ii) Commonwealth and State Governments (iii) Non-bank financial intermediaries (iv) Other (d) Certificates of Deposit (i) Issued to Commonwealth and State Governments (ii) Other (e) Other Deposits (i) Other banks 2 (ii) Commonwealth and State Governments (iii) Non-bank financial intermediaries (iv) Other (f) Total deposits 2. Other borrowings (a) Banks 2 (b) Other 3. Liabilities arising from the acceptance of bills of exchange 4. All other liabilities 5. Total AUD liabilities 6. Foreign currency liabilities (AUD millions equivalent) (a) Deposits (b) Other 7. Total liabilities (excluding shareholders' funds 3) ------------------------------------------------------------------------------ -- PART II-ASSETS ------------------------------------------------------------------------------ -- ITEM AUD MILLIONS --------------- Australian resident Non-resident Total ------------------------------------------------------------------------------ -- 8. Australian notes and coin 9. Deposits with Reserve Bank of Australia (a) Non-Callable deposits (b) Other 10. Public sector securities (a) Commonwealth Government (i) Treasury notes (ii) Other Commonwealth Government securities (b) Other 11. Deposits and placements with, and loans to, financial intermediaries (a) Banks 2 (i) Certificates of Deposit (ii) Other (b) Authorised dealers in the short-term money market (i) Secured by Commonwealth Government securities (ii) Other (c) Other 12. Other Lending 13. Clients' commitments arising from the acceptance by the bank of bills of exchange 14. All other assets 15. Total AUD assets 16. Foreign currency assets (AUD millions equivalent) 17. Total assets ------------------------------------------------------------------------------ -- ------------------------------------------------------------------------------ -- PART III DEPOSITS AND LOANS CLASSIFIED BY STATE AND TERRITORY IN AUD MILLIONS ------------------------------------------------------------------------------ -- DEPOSITS ------------------------------------------------------------------------------ -- STATE/ TERRITORY Current deposits bearing interest Current deposits not bearing interest Term deposits including Certificates of Deposit Investment savings Statement savings Passbook/ school savings Other ------------------------------------------------------------------------------ -- New South Wales* Victoria Queensland South Australia Western Australia Tasmania Northern Territory Australian Capital Territory Other TOTAL ------------------------------------------------------------------------------ -- LOANS ------------------------------------------------------------------------------ -- STATE/ TERRITORY Lending referred to in item 12 of Part II ------------------------------------------------------------------------------ -- New South Wales* Victoria Queensland South Australia Western Australia Tasmania Northern Territory Australian Capital Territory Other TOTAL ------------------------------------------------------------------------------ -- * Includes Norfolk Island NOTE: in this statement, "AUD" means Australian dollars. Notes 1 Insert only amounts which are Australian deposits for the purpose of Section 16 of the Banking Act 1959. 2 This item applies with respect to all banks within the definition of "bank" in subsection 5 (1) of the Banking Act 1959, as well as banks owned by State Governments. 3 When the statement is prepared by the Commonwealth Bank of Australia or the Commonwealth Development Bank of Australia for "shareholders' funds" substitute "capital and reserve funds". - NOTES 1989 No. 357*1* BANKING (STATISTICS) REGULATIONS *1* Notified in the Commonwealth of Australia Gazette on 7 December 1989.