Toy wholesaler Funtastic also said its earnings could be adversely affected by ABC going into voluntary administration and receivership.
Commonwealth Bank said its senior debt exposure to ABC, which was placed in receivership and administration yesterday, was around $240 million.
But the bank also also holds 4.456 million ABC hybrid notes, with a carrying value of about $220 million, following an $100 million write down of the value of the notes earlier this month.
ANZ said yesterday ABC owed it $182 million, Westpac said it had a credit exposure of about $200 million, and NAB confirmed a $140 million exposure.
Meanwhile, toy maker Funtastic said one of its subsidiaries, Judius, had a contract with ABC's subsidiary, ABC Developmental Learning Centres, for the supply of child care products to ABC centres.
The toy company, whose brands includes The Wiggles and Power Rangers, said the ABC's receivership could have an adverse impact on its earnings.
"The appointments of receivers and voluntary administrators to ABC Learning and certain of its subsidiaries could have an adverse effect on the earnings of Funtastic for the year ending December 31 and potentially future years' earnings,'' Funtastic said.
Funtastic said its board had decided to conduct a detailed review of its exposure to ABC, and expects to talk to ABC's receivers and administrators to continue contracts with ABC Development Learning Centres.
The receiver of ABC, Chris Honey of McGrathNicol, has assured parents that all of ABC's 1200 childcare centres in Australia and NZ will remain open.
The Federal Government is in talks with the company's creditors to keep the centres operating.
ABC Learning has 16,000 staff who care for more than 100,000 children across Australia.
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