Document ID: chunk:federal_register_of_legislation:F2019L00828:body:0:p15
Version: federal_register_of_legislation:F2019L00828
Segment Type: other
Provision Reference: 
Character Range: 41507–44508

Report 11am accounts and 24-hour money.
     * all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.
Exclude:
     * exchange settlement accounts.

1.3 Gold bullion
Include:
     * gold coin;
     * gold bullion held in Australia and elsewhere; and
     * gold certificates held as investments.
Exclude:
     * loans repayable in gold bullion.

1.4 Due from clearing houses
Include:
     * net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFXCH).

1.5 Securities purchased under agreements to resell
Treatment is to be consistent with AASB 9.
Where the transferee of the stock effectively receives a lender's rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged.  Under this method of accounting the bank's physical stock positions recorded on the balance sheet in either securities held for trading or securities not held for trading sections is not affected.

1.6 Due from financial institutions
Generally include:
     * settlement account balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with Australian ADIs and non-bank financial institutions;
     * amounts owing from Australian ADIs and other financial institutions in relation to the payments system;
     * items in the course of collection from Australian ADIs and other financial institutions in relation to the payments system; and
     * margin deposit accounts with brokers.
Exclude:
     * certificates of deposits. These items should be reported as short-term debt securities in either the Securities held for trading or Securities not held for trading category.
This reporting item should be brought to account at the gross value of the outstanding balance. Interest is taken to profit and loss when earned.

1.7 Total cash and liquid assets
Sum all cash and liquid assets reporting items above, due from residents.

2. Securities held for Trading
Securities held for trading are defined in accordance with AASB 9.
Securities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.
Interest earned on securities held for trading is reported as interest income in the ADI Statement of Financial Performance. ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).
All gains and losses, realised and unrealised