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 a...Show full description

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.

Up 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).

ARF 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.

An 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.

‘Resident assets – notes and coins, and deposits due from RBA’ includes: Australian and foreign currency notes and coins; settlement account balances with the RBA and any other central bank; and any other funds held at the RBA.

‘Resident assets – bills receivables’ refers to assets arising from undertakings by customers to pay bills of exchange drawn by the banks. From April 2002, this item includes Australian dollar- and foreign currency-denominated (AUD equivalent) bill receivables. Prior to that date, foreign currency-denominated (AUD equivalent) bill receivables are included in ‘resident assets – other assets’.

‘Resident assets – loans and advances – residential’ include: owner-occupied and investment housing loans. ‘Resident assets – loans and advances – personal’ include: revolving credit; credit cards; personal lease financing; and other personal term loans. ‘Resident assets – loans and advances – commercial’ include: loans to community service organisations and non-profit institutions; loans to non-financial corporations; loans to general government; and loans to financial corporations. The loans and advances data are net of specific provisions for bad and doubtful debts, but gross of general provisions for bad and doubtful debts. Loans and advances exclude: bills of exchange, commercial paper, promissory notes, certificates of deposit, and some other debt securities. From April 2002, loans and advances refer to Australian dollar- and foreign currency-denominated (AUD equivalent) loans and advances. Prior to that date, foreign currency-denominated (AUD equivalent) loans and advances are included in ‘resident assets – other assets’.

‘Resident assets – other assets’ refers to all other resident assets not included in the above items. Prior to April 2002, this item includes: shares; bullion; past-due bills; accounts receivable; prepayments made; public sector securities; and all other resident assets other than accrued interest not yet receivable and intangible assets. From April 2002, this item includes: cash and liquid assets other than notes and coins and deposits due from RBA; trading and investment securities; fixed assets; intangible assets; other investments and all other assets not reported above. Note that, from April 2002, this item also includes unrealised gains on trading derivatives – prior to that date, these were excluded.

‘Resident assets – total’ refers to total assets on the Australian books of banks that are due from residents, and is the sum of the above items. ‘Resident assets – of which: denominated in foreign currency’ refers to the Australian dollar equivalent of ‘resident assets – total’ on the Australian books of banks that are denominated in foreign currency.

‘Non-resident assets – total’ refers to total assets on the Australian books of banks that are due from non-residents, though from April 2002, this series excludes the total amount due from banks’ overseas operations, which have been separately identified on the new reporting form. ‘Non-resident assets – of which: denominated in foreign currency’ refers to the Australian dollar equivalent of ‘non-resident assets – total’ on the Australian books of banks that are denominated in foreign currency.

‘Total assets’ is the sum of ‘resident assets – total’ and ‘non-resident assets – total’. From April 2002, this item also includes the ‘amount due from overseas operations’, which is identified separately from ‘resident assets – total’ and ‘non-resident assets – total’. The ‘amount due from overseas operations’ refers to domestic book on-balance sheet assets due from overseas operations of banks which have not been included in the above items.

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 …Show full descriptionThese 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. Up 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). ARF 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. An 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. ‘Resident assets – notes and coins, and deposits due from RBA’ includes: Australian and foreign currency notes and coins; settlement account balances with the RBA and any other central bank; and any other funds held at the RBA. ‘Resident assets – bills receivables’ refers to assets arising from undertakings by customers to pay bills of exchange drawn by the banks. From April 2002, this item includes Australian dollar- and foreign currency-denominated (AUD equivalent) bill receivables. Prior to that date, foreign currency-denominated (AUD equivalent) bill receivables are included in ‘resident assets – other assets’. ‘Resident assets – loans and advances – residential’ include: owner-occupied and investment housing loans. ‘Resident assets – loans and advances – personal’ include: revolving credit; credit cards; personal lease financing; and other personal term loans. ‘Resident assets – loans and advances – commercial’ include: loans to community service organisations and non-profit institutions; loans to non-financial corporations; loans to general government; and loans to financial corporations. The loans and advances data are net of specific provisions for bad and doubtful debts, but gross of general provisions for bad and doubtful debts. Loans and advances exclude: bills of exchange, commercial paper, promissory notes, certificates of deposit, and some other debt securities. From April 2002, loans and advances refer to Australian dollar- and foreign currency-denominated (AUD equivalent) loans and advances. Prior to that date, foreign currency-denominated (AUD equivalent) loans and advances are included in ‘resident assets – other assets’. ‘Resident assets – other assets’ refers to all other resident assets not included in the above items. Prior to April 2002, this item includes: shares; bullion; past-due bills; accounts receivable; prepayments made; public sector securities; and all other resident assets other than accrued interest not yet receivable and intangible assets. From April 2002, this item includes: cash and liquid assets other than notes and coins and deposits due from RBA; trading and investment securities; fixed assets; intangible assets; other investments and all other assets not reported above. Note that, from April 2002, this item also includes unrealised gains on trading derivatives – prior to that date, these were excluded. ‘Resident assets – total’ refers to total assets on the Australian books of banks that are due from residents, and is the sum of the above items. ‘Resident assets – of which: denominated in foreign currency’ refers to the Australian dollar equivalent of ‘resident assets – total’ on the Australian books of banks that are denominated in foreign currency. ‘Non-resident assets – total’ refers to total assets on the Australian books of banks that are due from non-residents, though from April 2002, this series excludes the total amount due from banks’ overseas operations, which have been separately identified on the new reporting form. ‘Non-resident assets – of which: denominated in foreign currency’ refers to the Australian dollar equivalent of ‘non-resident assets – total’ on the Australian books of banks that are denominated in foreign currency. ‘Total assets’ is the sum of ‘resident assets – total’ and ‘non-resident assets – total’. From April 2002, this item also includes the ‘amount due from overseas operations’, which is identified separately from ‘resident assets – total’ and ‘non-resident assets – total’. The ‘amount due from overseas operations’ refers to domestic book on-balance sheet assets due from overseas operations of banks which have not been included in the above items.

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.

Up 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).

ARF 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.

An 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.

‘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.

‘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’.

Prior 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.

‘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.

‘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.

‘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.

‘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

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 …Show full descriptionThese 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. Up 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). ARF 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. An 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. ‘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. ‘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’. Prior 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. ‘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. ‘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. ‘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. ‘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

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 \r Up 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 \r ARF 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 \r An 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 \r ‘Resident assets – notes and coins, and deposits due from RBA’ includes: Australian and foreign currency notes and coins; settlement account balances with the RBA and any other central bank; and any other funds held at the RBA.\r \r ‘Resident assets – bills receivables’ refers to assets arising from undertakings by customers to pay bills of exchange drawn by the banks. From April 2002, this item includes Australian dollar- and foreign currency-denominated (AUD equivalent) bill receivables. Prior to that date, foreign currency-denominated (AUD equivalent) bill receivables are included in ‘resident assets – other assets’.\r \r ‘Resident assets – loans and advances – residential’ include: owner-occupied and investment housing loans. ‘Resident assets – loans and advances – personal’ include: revolving credit; credit cards; personal lease financing; and other personal term loans. ‘Resident assets – loans and advances – commercial’ include: loans to community service organisations and non-profit institutions; loans to non-financial corporations; loans to general government; and loans to financial corporations. The loans and advances data are net of specific provisions for bad and doubtful debts, but gross of general provisions for bad and doubtful debts. Loans and advances exclude: bills of exchange, commercial paper, promissory notes, certificates of deposit, and some other debt securities. From April 2002, loans and advances refer to Australian dollar- and foreign currency-denominated (AUD equivalent) loans and advances. Prior to that date, foreign currency-denominated (AUD equivalent) loans and advances are included in ‘resident assets – other assets’.\r \r ‘Resident assets – other assets’ refers to all other resident assets not included in the above items. Prior to April 2002, this item includes: shares; bullion; past-due bills; accounts receivable; prepayments made; public sector securities; and all other resident assets other than accrued interest not yet receivable and intangible assets. From April 2002, this item includes: cash and liquid assets other than notes and coins and deposits due from RBA; trading and investment securities; fixed assets; intangible assets; other investments and all other assets not reported above. Note that, from April 2002, this item also includes unrealised gains on trading derivatives – prior to that date, these were excluded.\r \r ‘Resident assets – total’ refers to total assets on the Australian books of banks that are due from residents, and is the sum of the above items. ‘Resident assets – of which: denominated in foreign currency’ refers to the Australian dollar equivalent of ‘resident assets – total’ on the Australian books of banks that are denominated in foreign currency.\r \r ‘Non-resident assets – total’ refers to total assets on the Australian books of banks that are due from non-residents, though from April 2002, this series excludes the total amount due from banks’ overseas operations, which have been separately identified on the new reporting form. ‘Non-resident assets – of which: denominated in foreign currency’ refers to the Australian dollar equivalent of ‘non-resident assets – total’ on the Australian books of banks that are denominated in foreign currency.\r \r ‘Total assets’ is the sum of ‘resident assets – total’ and ‘non-resident assets – total’. From April 2002, this item also includes the ‘amount due from overseas operations’, which is identified separately from ‘resident assets – total’ and ‘non-resident assets – total’. The ‘amount due from overseas operations’ refers to domestic book on-balance sheet assets due from overseas operations of banks which have not been included in the above items.\r

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 \r Up 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 \r ARF 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 \r An 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 \r ‘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 \r ‘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 \r Prior 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 \r ‘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 \r ‘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 \r ‘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 \r ‘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