Document ID: chunk:federal_register_of_legislation:F2021L01119:body:0:p8
Version: federal_register_of_legislation:F2021L01119
Segment Type: other
Provision Reference: 
Character Range: 22223–25564

total reported in item 1.1.7, report the value that is derivative financial instruments.

                                        Item 1.1.7.1 is a derived item. Report the value of derivative assets in item 1.1.7.1 as the sum of item 1.1.7.1.1 and item 1.1.7.1.2.

Item 1.1.6.1.1                          Report trading book derivative financial instruments.

Item 1.1.6.1.2                          Report banking book derivative financial instruments.

Item 1.1.6.2                            Of the total reported in item 1.1.6, report the value that comprises assets arising from operating leases as per AASB 16 Leases.

    2.             Intra-group assets – by related party type

Item 2 collects information on the value of assets due from related parties (intra-group assets) by related party type.

SBR: submit item 2 with accounting type of debit (assets).

Only include loans and finance leases that are held on balance sheets.

Report securities adjusted for the value of short-sold positions. That is, report the value of securities held less the value of securities sold short.

Column 1   Report the value.

Column 2   Of the amount reported in column 1, report the value that is subordinated.

Column 3   Of the amount reported in column 1, report the value that is secured.

                                Report total intra-group assets.

Item 2.1                        For column 1, item 2.1 is a derived item. Report the value of total intra-group assets as the value reported in item 1.1 (column 1).

Item 2.1.1                      Report assets due from the parent entity.

Item 2.1.2                      Report assets due from the ADI's overseas branches.

Item 2.1.3                      Report assets due from the ADI's overseas-based banking operations, other than assets due from the ADI's overseas branches reported in item 2.1.2.

Item 2.1.4                      Report assets due from SPVs.

Item 2.1.5                      Report assets due from any other related parties that are not included in items 2.1.1 to 2.1.4.

                                Item 2.1.5 is a derived item.  Report the value of assets in item 2.1.5 as item 2.1 less the sum of items 2.1.1 to 2.1.4 inclusive.

    3.             Intra-group liabilities – by liability type

Item 3 collects information on the value of liabilities due to related parties (intra-group liabilities) by type of liability, and by the counterparty of the depositor for deposits.

SBR: submit item 3 with accounting type of credit (liabilities).

Item 3.1                                Report the value of total intra-group liabilities.

Item 3.1.1                              Report the value of deposits.

                                        Item 3.1.1 is a derived item.  Report the value of deposits in item 3.1.1 as the sum of item 3.1.1.1 and item 3.1.1.2.

Item 3.1.1.1                            Report the value of deposits by residents.

                                        Item 3.1.1.1 is a derived item.  Report the value of deposits by residents in item 3.1.1.1 as the sum of items 3.1.1.1.1 to 3.1.1.1.3 inclusive.

Item 3.1.1.1.1                          Report the value of deposits by resident community service organisations.

Item 3.1.1.1.2                          Report the value of deposits by resident