Document ID: chunk:federal_register_of_legislation:F2021L01109:body:0:p5
Version: federal_register_of_legislation:F2021L01109
Segment Type: other
Provision Reference: 
Character Range: 12880–15859

ARF 720.4 may be used by APRA for prudential and publication purposes.

Reporting level

ARF 720.4 must be completed by each ADI and RFC to which this Reporting Standard applies under paragraphs 4 or 5.

Reporting basis and unit of measurement

These instructions specify the reporting basis and unit of measurement that applies to each item.

Items on ARF 720.4 must be reported as at the end of the reporting period.

For reporting purposes, unless specified otherwise, enter data as a positive number.

Counterparties

Debt securities issued by residents and non-residents are separately identified. Note that this treatment differs from Reporting Form ARF 720.0A ABS/RBA Statement of Financial Position (Standard) (ARF 720.0A) where debt securities issued by non-residents are not separately identified.

Include debt securities issued by related parties and non-related parties.  Note that this treatment differs from the ARF 720.0A where debt securities issued by related parties are reported separately.

Values

Report closing balances at market prices effective at the reference date. Where denominated in foreign currency, convert market values in foreign currency to AUD at the spot rate effective as at the reference date. This valuation approach for debt securities on the ARF 720.4 may differ from the Australian Accounting Standards and ARF 720.0A depending on the classification of these assets in your institution's statutory accounts.

Report items on ARF 720.4 adjusted for the value of short-sold positions. That is, report the value of securities held less the value of securities short-sold.

Report items on ARF 720.4 as whole dollars.

Standard Business Reporting (SBR)

Report items on ARF 720.4 with accounting type of debit (assets).  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 held

Item 1 collects information on the value of short-term debt securities held by the ADI or RFC by the counterparty of the issuer.

Short-term debt securities are all securities held for trading and securities not held for trading with an original maturity less than or equal to 12 months.

Column 1   Report the market value of debt securities with an original maturity of 12 months or less.

Column 2   Of the amount reported in column 1, report the value that is denominated in foreign currency.

Item 1                                   Report short-term debt securities held.

                                         Item 1 is a derived item.  Report the