Document ID: chunk:federal_register_of_legislation:F2024C01107:body:0:p14
Version: federal_register_of_legislation:F2024C01107
Segment Type: other
Provision Reference: 
Character Range: 37337–40284

accounting standards which are generally accepted in Australia or other accounting standards approved by ASIC under subrule S1A.2.7(3).

Financial Instrument means:

(a)        an Equity;

(b)       a Debt Instrument; and

(c)        a Derivative.

Foreign Exchange includes foreign currency and gold but does not include an instrument prescribed as an Equity, Debt Instrument or Commodity.

Foreign Exchange Derivative includes:

(a)        a forward contract over Foreign Exchange;

(b)       a Future over Foreign Exchange;

(c)        an Option over Foreign Exchange; and

(d)       an exchange traded CFD over Foreign Exchange,

but does not include an instrument that meets the definition of Equity Derivative, Debt Derivative or Commodity Derivative.
Foreign Exchange Equivalent means the value of a position calculated in accordance with Part A3.21 of Annexure 3 to Schedule 1A.
Forward Rate Agreement means an agreement in which two parties agree that:
(a)        one party will make payments to the other of an amount of interest based on an agreed interest rate for a specified period from a specified date applied to an agreed principal amount;
(b)       no commitment is made by either party to lend or borrow the principal amount; and
(c)        the exposure is limited to the interest difference between the agreed and actual market rates at settlement.
Free Delivery means a trade where delivery of the Financial Instrument is made to a client or Counterparty without receiving payment or where a payment is made without receiving a Financial Instrument, regardless of whether the client or Counterparty is issuer sponsored or participant sponsored.
Fund Manager means any licensed responsible entity, agent of a responsible entity, trustee or manager whose ordinary business it is to buy or sell Financial Instruments and make investment decisions on behalf of an independent third party.
Future means a contract which is traded on an exchange, subject to a Primary Margin Requirement and which is:
(a)        a contract to make an adjustment between the parties on an agreed future date as to the value on that date of an interest rate, a Foreign Exchange, an Equity, basket or index, Commodity, or some other agreed factor; or
(b)       a deliverable bond futures contract, deliverable share futures contract or deliverable Commodity futures contract.
Futures Market means any of the following Markets:
         1.         ASX 24 Market; and
         2.         FEX Market.
Futures Market Contract means a contract on the terms of a Futures Series.
Futures Series means a set of contractual terms on which futures contracts are authorised for trading by a Market operator.
Government Debt Instrument means any form of government financial instrument including a bond, treasury note or other short term instrument, and a Debt Derivative of any of those instruments where:
(a)        it is issued by, fully guaranteed by, or fully