Document ID: chunk:federal_register_of_legislation:F2023L00417:body:0:p58
Version: federal_register_of_legislation:F2023L00417
Segment Type: other
Provision Reference: 
Character Range: 164726–167955

from counterparties for which securities have been purchased under agreement to resell such as reverse repo transactions. Report in the maturity bucket based on the maturity of the secured loan.

                 Report the amount of offshore securities purchased under agreement to resell in item 5.1.

Item 6           Item 6 is a derived total of other earning assets by counterparty type calculated as the sum of items 6.1 and 6.2. Report assets without a contractual maturity date (e.g. credit cards) in column 14.

                 Report cash flows in the relevant contractual maturity bucket. Include the scheduled repayments only.

Item 6.1         Item 6.1 is a derived total calculated as the sum of items 6.1.1 to 6.1.5.

                 Report amounts due from domestic retail customers in item 6.1.1, SME customers in item 6.1.2, non-financial corporates or public sector entities (including public sector financial institutions such as State and Territory borrowing authorities) in item 6.1.3, ADI/bank counterparties in item 6.1.4 and other financial institution counterparties in item 6.1.5.

                 Report the amount of item 6.1 which is encumbered in item 6.1.6.

                 Include:
                     * net loans and advances;
                     * self-securitised assets;
                     * assets in covered bond SPVs;
                     * the outstanding amount of loans originated by the ADI into asset backed commercial paper (ABCP), other short-term securitisation programs and term securitisation SPVs;
                     * non-performing loans; and
                     * settlement funds due from clearing houses, ADI/bank counterparties and deposits related to correspondent banking activities and other interbank deposits.
Item 6.2         Item 6.2 is a derived total calculated as the sum of items 6.2.1 to 6.2.5.

                 Report amounts due from non-resident counterparties in item 6.2, in accordance with the instructions for item 6.1 above.

                 Report the amount of item 6.2 which is encumbered in item 6.2.6.

Item 7           Report any other material funded assets  not included in items 1 to 6 in item 7.

                 Report the amount of other material funded assets which is offshore in item 7.1.

Item 8           Item 8 collects information on all FX transaction inflows by currency.

                 Netting should not be applied. Report only the inflow leg of the FX transaction (principal and/or interest inflows) in item 8. The principal amount refers to the gross amount of an off-balance sheet transaction and not the on-balance sheet fair value.

                 For option trade, report the delta equivalent amount of FX call options (bought) and FX put options (sold).

                 Include both exchange traded and over the counter transactions.

                 Include both trading book and banking book transactions.

                 Report the total FX transaction inflows in item 8. Report the FX transaction inflows by currency exposures for AUD, NZD, USD, GBP, EUR, JPY and RMB in items 8.1 to 8.7 respectively.

                 Item 8.8 is a derived item calculated as item 8 less the sum of