Document ID: chunk:federal_register_of_legislation:F2021L01104:body:0:p5
Version: federal_register_of_legislation:F2021L01104
Segment Type: other
Provision Reference: 
Character Range: 11824–15024

ARF 720.5 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 720.5 as whole dollars.

Standard Business Reporting (SBR)

Report items on ARF 720.5 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 equity securities listed on the ASX and issued by residents

Item 1 collects information about on the value of equity securities held by the ADI or RFC that were issued by resident entities and listed on the Australian Securities Exchange (ASX), by the counterparty of the issuer.

Report all equity securities, including securities held for trading and securities not held for trading, in resident entities listed on the ASX.

Exclude equity securities issued by non-residents.  Note that this treatment differs from ARF 720.0A where equity securities issued by non-residents are not separately identified.

Column 1   Report the market value.

Item 1                          Report equity securities held that are listed on the ASX and were issued by residents.

                                Item 1 is a derived item.  Report the value of total equity securities held in item 1 as the sum of item 1.3, item 1.4 and item 1.5.

Item 1.1                        Of the amount reported in item 1, report the value issued by residents that are related parties.

Item 1.2                        Of the amount reported in item 1, report the value of preference shares.

Item 1.3                        Report equity securities held that were issued by resident community service organisations.

Item 1.4                        Report equity securities held that were issued by resident non-financial businesses.

                                Item 1.4 is a derived item.  Report the value of equity securities held in item 1.4 as the sum of item 1.4.1 and item 1.4.2.

Item 1.4.1                      Report equity securities held that were issued by resident private non-financial investment funds.

Item 1.4.2                      Report equity securities held that were issued by resident other private non-financial corporations.

Item 1.5                        Report equity securities held that were issued by resident financial institutions.

Item 1.5.1                      Report equity securities held that were issued by resident ADIs.

Item 1.5.2                      Report equity securities held that were issued by resident registered financial corporations.

Item 1.5.3                      Report equity securities held that were issued by resident life insurance corporations.

Item 1.5.4                      Report equity securities held that were issued by resident other