Document ID: chunk:federal_register_of_legislation:F2021L01110:body:0:p5
Version: federal_register_of_legislation:F2021L01110
Segment Type: other
Provision Reference: 
Character Range: 11682–14825

ARF 720.6 may differ from the Australian Accounting Standards and Reporting Form ARF 720.0A ABS/RBA Financial Position (Standard) (ARF 720.0A) depending on the classification of these instruments in your institution's statutory accounts.

Report items on ARF 720.6 as whole dollars.

Standard Business Reporting (SBR)

Report items on ARF 720.6 with accounting type of credit (liabilities/equity). The accounting type (i.e. credit or debit) applies to all monetary items and represents the natural accounting treatment of the item collected.

Specific instructions

Terms highlighted in bold italics are defined in ARS 701.0.

All derived fields in the form are shaded in grey and are explained in words as a mathematical expression in these instructions.

Examples included under 'Include' and 'Exclude' must not be taken as an exhaustive list of items to be included or excluded.

     1. Total short-term debt securities excluding hybrids

Item 1 collects information on the value of short-term debt securities excluding hybrids issued by the ADI or RFC.

Short-term debt securities excluding hybrids are all debt securities excluding hybrids issued by the ADI or RFC with an original maturity of less than or equal to than 12 months.

Exclude:

     * hybrid securities treated as liabilities.  Report these under item 3; and
     * non-negotiable certificates of deposit.

Column 1   Report the market value of securities denominated in AUD.

Column 2   Report the market value of securities denominated in foreign currency.

Item 1                          Report short-term debt securities excluding hybrids issued.

                                Item 1 is a derived item.  Report the value of total short-term debt securities excluding hybrids issued in item 1 as the sum of item 1.1 and item 1.2.

Item 1.1                        Report short-term debt securities excluding hybrids issued in Australia.

Item 1.1.1                      Of the amount reported in item 1.1, report the value that is bills of exchange.

Item 1.1.2                      Of the amount reported in item 1.1, report the value that is negotiable certificates of deposit.

Item 1.2                        Report short-term debt securities excluding hybrids issued overseas.

Item 1.2.1                      Of the amount reported in item 1.2, report the value that is bills of exchange.

Item 1.2.2                      Of the amount reported in item 1.2, report the value that is negotiable certificates of deposit.

    2.             Total long-term debt securities excluding hybrids

Item 2 collects information on the value of long-term debt securities excluding hybrids issued by the ADI or RFC.

Long-term debt securities excluding hybrids are all debt securities excluding hybrids issued by the ADI or RFC with an original maturity of greater than 12 months.

Exclude:

     * hybrid securities treated as liabilities.  Report these under item 3; and
     * non-negotiable certificates of deposit.

Column 1   Report the market value of securities denominated in AUD.

Column 2   Of the amount reported in column 1, report the