Banks – Liabilities

These data are derived from returns submitted to the Australian Prudential Regulation Authority (APRA) by banks authorised under the Banking Act 1959. APRA assumed responsibility for the supervision and regulation of banks on 1 July 1998. Data prior to that date were submitted to the RBA.\r\n\r\nUp to and including June 2000, data are averages of weekly (Wednesday) figures. From July 2000, data are for the last business day of every month. Up to and including March 2002, banks submitted Form D (Statement of Liabilities and Assets on the Australian Books). In March 2002, APRA implemented new reporting forms for banks. The data, dating from April 2002, are derived from ARF 320.0 Statement of Financial Position (Domestic Books).\r\n\r\nARF 320.0 covers the domestic books of the licensed bank and is an unconsolidated report of the Australian bank’s operations/transactions that are booked or recorded inside Australia (with Australian residents and non-residents). ARF 320.0 does not consolidate Australian and offshore-controlled entities (thus offshore branches of the Australian bank are excluded). ARF 320.0 includes transactions of Australian-based offshore banking units of the licensed ADI but excludes transactions of overseas-based offshore banking units.\r\n\r\nAn Australian ‘resident’ is any individual, business or other organisation domiciled in Australia. Australian branches and subsidiaries of foreign businesses are regarded as Australian residents. A ‘non-resident’ is any individual, business or other organisation domiciled overseas. Foreign branches and subsidiaries of Australian businesses are regarded as non-residents.\r\n\r\n‘Resident liabilities – deposits’ include: transaction and non-transaction deposit accounts; and certificates of deposit. From April 2002, this item includes both Australian dollar- and foreign currency-denominated (AUD equivalent) deposits. Prior to that date foreign currency-denominated (AUD equivalent) deposits are included in ‘resident liabilities – other liabilities’. Certificates of deposit relate to both residents and non-residents.\r\n\r\n‘Resident liabilities – bill acceptances’ refers to liabilities arising from undertakings by banks to pay bills of exchange drawn on customers. From April 2002, this item includes both Australian dollar- and foreign currency-denominated (AUD equivalent) bill acceptances. Prior to that date foreign currency-denominated (AUD equivalent) bill acceptances are included in ‘resident liabilities – other liabilities’.\r\n\r\nPrior to April 2002, ‘resident liabilities – other borrowings’ refers to Australian dollar-denominated items only and includes: balances (other than deposits) to overseas banks not authorised in Australia; issues of term subordinated debt; and loan capital and similar instruments. From April 2002, this item includes: Australian dollar- and foreign currency-denominated (AUD equivalent) other borrowings; securities sold under agreements to repurchase; promissory notes and commercial paper; other short-term debt securities; bonds; notes; and long-term borrowings.\r\n\r\n‘Resident liabilities – other liabilities’ refers to all other resident liabilities not included in the above items. Prior to April 2002, this item includes: all provision accounts other than those relating to bad and doubtful debts; accounts payable and prepayments received; gold bullion borrowings that are repayable in physical gold; credit balances resulting from netting of all deferred tax liabilities and tax benefit accounts; cheques drawn by a bank on itself but not yet presented; and all other resident liabilities on banks’ Australian books other than retained earnings and shareholders’ funds, accrued interest not yet payable and inter-branch accounts. From April 2002, this item includes: liabilities due to clearing houses and due to financial institutions in relation to the payments system; income tax liabilities; provisions for dividends, employee entitlements, non-lending losses, restructuring costs and other; creditor and related liabilities; and loan capital and hybrid securities. Note that, from April 2002, this item also includes: accrued interest not yet payable; inter-branch transfers; and unrealised losses on trading derivatives – prior to that date, these were excluded.\r\n\r\n‘Resident liabilities – total’ refers to total liabilities on the Australian books of banks that are due to residents, and is the sum of the above items. ‘Resident liabilities – of which: denominated in foreign currency’ refers to the Australian dollar equivalent of ‘resident liabilities – total’ on the Australian books of banks that are denominated in foreign currency.\r\n\r\n‘Non-resident liabilities – total’ refers to total liabilities on the Australian books of banks that are due to non-residents, though from April 2002, this series excludes the total amount due to banks’ overseas operations, which have been separately identified on the new reporting form. ’Non-resident liabilities – of which: denominated in foreign currency’ refers to the Australian dollar equivalent of ‘non-resident liabilities – total’ on the Australian books of banks that are denominated in foreign currency.\r\n\r\n‘Total liabilities’ is the sum of ‘resident liabilities – total’ and ‘non-resident liabilities – total’. From April 2002, this item also includes the ‘amount due to overseas operations’, which is identified separately from ‘resident liabilities – total’ and ‘non-resident liabilities – total’. The ‘amount due to overseas operations’ refers to domestic book on-balance sheet liabilities due to the overseas operations of banks that have not been included in the above items\r\n

本数据集源自依据《1959年银行法》获得授权的银行向澳大利亚审慎监管局（Australian Prudential Regulation Authority, APRA）提交的报送报表。澳大利亚审慎监管局于1998年7月1日起承接银行监管职责，此前的相关数据均报送至澳大利亚储备银行（Reserve Bank of Australia, RBA）。

2000年6月及之前的数据集为每周（周三）数据的平均值；2000年7月起，数据集采用每月最后一个营业日的数据。2002年3月及之前，银行报送Form D（澳大利亚账簿资产负债表）；2002年3月，澳大利亚审慎监管局启用全新的银行报送表单。2002年4月起的数据集源自ARF 320.0《财务状况表（境内账簿）》。

ARF 320.0覆盖持牌授权存款机构（Authorised Deposit-taking Institution, ADI）的境内账簿，是对澳大利亚银行在澳大利亚境内（与澳大利亚居民及非居民开展）的业务/交易进行记录的非合并报表。ARF 320.0未合并澳大利亚本土及境外控股实体的相关数据（因此澳大利亚银行的境外分支机构数据未被纳入）。该报表包含持牌授权存款机构设在澳大利亚的境外银行业务单元的交易，但不包含设在境外的境外银行业务单元的交易。

澳大利亚“居民”指在澳大利亚境内定居的个人、企业或其他组织；外国企业在澳大利亚的分支机构及子公司亦被视为澳大利亚居民。“非居民”指在境外定居的个人、企业或其他组织；澳大利亚企业在境外的分支机构及子公司则被视为非居民。

“居民负债——存款”包含交易存款账户与非交易存款账户，以及大额可转让定期存单。2002年4月起，该项目涵盖以澳元及外币计价（以澳元等值折算）的存款；此前外币计价（以澳元等值折算）的存款被纳入“居民负债——其他负债”。大额可转让定期存单的相关交易涉及居民与非居民两类主体。

“居民负债——银行承兑汇票”指银行基于向客户签发的汇票作出兑付承诺而产生的负债。2002年4月起，该项目涵盖以澳元及外币计价（以澳元等值折算）的银行承兑汇票；此前外币计价（以澳元等值折算）的银行承兑汇票被纳入“居民负债——其他负债”。

2002年4月之前，“居民负债——其他借款”仅涵盖澳元计价项目，包含：未在澳大利亚获得授权的海外银行的往来余额（存款除外）、定期次级债务发行项，以及贷款资本及类似工具。2002年4月起，该项目涵盖：以澳元及外币计价（以澳元等值折算）的其他借款、回购协议下卖出的证券、本票与商业票据、其他短期债务证券、债券、票据，以及长期借款。

“居民负债——其他负债”指未纳入上述项目的所有其他居民负债。2002年4月之前，该项目包含：除坏账及呆账准备外的所有准备金账户、应付账款及预收款项、以实物黄金兑付的黄金借贷业务、所有递延所得税负债与税收收益账户净额形成的贷方余额、银行签发但尚未兑付的自身支票，以及银行澳大利亚账簿上除留存收益、股东权益、应付未计利息及分支机构间往来账户之外的所有其他居民负债。2002年4月起，该项目包含：清算所及支付系统相关金融机构的应付款项、所得税负债、股息准备、员工应享权益准备、非信贷损失准备、重组成本准备及其他准备、债权人及关联方应付款项，以及贷款资本与混合证券。需注意，2002年4月起，该项目还涵盖应付未计利息、分支机构间转账，以及交易性衍生工具未实现损失——此前此类项目均未被纳入。

“居民负债——总计”指银行澳大利亚账簿上对居民的总负债，为上述各项目之和。“居民负债——其中：外币计价”指银行澳大利亚账簿上以外币计价的“居民负债——总计”项目折算为澳元等值后的金额。

“非居民负债——总计”指银行澳大利亚账簿上对非居民的总负债，但2002年4月起，该序列不再包含银行境外业务的应付款项总额——此类款项已在新报送表单中单独列示。“非居民负债——其中：外币计价”指银行澳大利亚账簿上以外币计价的“非居民负债——总计”项目折算为澳元等值后的金额。

“总负债”为“居民负债——总计”与“非居民负债——总计”之和。2002年4月起，该项目还包含“境外业务应付款项”——此类款项已与“居民负债——总计”及“非居民负债——总计”分开列示。“境外业务应付款项”指未纳入上述项目的、银行境外业务对应的境内账簿表内负债。