Document ID: chunk:federal_register_of_legislation:F2017L00724:body:0:p8
Version: federal_register_of_legislation:F2017L00724
Segment Type: other
Provision Reference: 
Character Range: 21218–25552

by a non-resident which is domicile type Australia domicile in item 1.2.1. Report the portion of short-term debt securities issued by a non-resident which is domicile type international domicile in item 1.2.2.

                                                                     Report the portion of long-term debt securities issued by a non-resident which is domicile type Australia domicile in item 1.3.1. Report the portion of long-term debt securities issued by a non-resident which is domicile type international domicile in item 1.3.2.

                                                                     Report securities purchased under agreements to resell and stock borrowing, including the amount purchased using collateral received from the sale of securities sold under agreements to repurchase and stock lending, that are non-resident assets in item 1.4.

                                                                     Report derivatives with a gross positive market value with non-resident counterparties in item 1.5. Report the aggregate market value of all derivative contracts that have a positive market value at the reporting date. Do not offset against other derivative contracts that have a negative market value at the reporting date. Derivatives with a negative market value must be reported as derivatives with a gross negative market value.

                                                                     Report loans and placements with non-resident counterparties in item 1.6.

                                                                     Report deposits accepted by non-resident counterparties in item 1.7.

                                                                     Report other financial assets in item 1.8.

                                                                     Report the portion of other financial assets that are cash and non-cash collateral investment from the sale of securities sold under agreements to repurchase and stock lending to non-residents, excluding collateral used to purchase securities under agreements to resell and stock borrowing in item 1.8.1.

                                                                     Report the portion of cash and non-cash collateral excluding securities purchased under agreements to resell and stock borrowing that are deposits in item 1.8.1.1, debt securities in item 1.8.1.2 and shares in item 1.8.1.3.

                                                                     Report the value of non-resident assets that are land, dwellings and other building structures located overseas in item 1.9.

                                                                     Item 1.10 is a derived item. Report item 1.10 as total non-resident assets reported in item 1.11 minus the sum of items 1.1 through to item 1.9 inclusive.

Non-resident assets                                                  Represents financial claims of the RSE on all non-resident counterparties, whether purchased overseas or in Australia and irrespective of the currency in which they are denominated.

                                                                     Includes:

                                                                          * shares in non-resident companies even if traded on domestic stock exchanges (e.g. ASX and/or Chi-X; a list of the foreign companies quoted on the ASX is available from the ASX website www.asx.com.au);

                                                                          * shares in non-resident companies not available for purchase or sale through domestic or foreign stock exchanges;

                                                                          * tangible assets such as land and buildings located overseas;

                                                                          * debt securities issued by non-residents (including Kangaroo bonds which are bonds issued by a non-resident in the Australian market); and

                                                                          * accounts receivable from non-residents (including related companies).

                                                                     Excludes:

                                                                          * financial claims