Document ID: chunk:federal_register_of_legislation:F2017L00724:body:0:p4
Version: federal_register_of_legislation:F2017L00724
Segment Type: other
Provision Reference: 
Character Range: 8194–11968

paragraph 9;

    RSE means a registrable superannuation entity as defined in section 10(1) of the SIS Act that is not a defined benefit RSE, PST, ERF, small APRA fund or single member approved deposit fund[4];

    RSE auditor means an auditor appointed by the RSE licensee to perform functions under this Reporting Standard;

    RSE licensee has the meaning given in section 10(1) of the SIS Act;

    SIS Act means Superannuation Industry (Supervision) Act 1993; and

    year of income has the meaning given in section 10(1) of the SIS Act.

SRF 720.0: ABS Statement of Financial Position

Australian Business Number  Institution Name

Reporting Period            Scale Factor

Reporting Consolidation

Assets

                                                                                                             Value  of which: denominated in a foreign currency       of which: payment due in one year or less
                                                                                                             (1)    (2)                                               (3)
 1. Non-resident assets
  1.1.  Shares and units in trusts
  1.2.  Short-term debt securities
    1.2.1.  Australia domicile
    1.2.2.  International domicile
  1.3.  Long-term debt securities
    1.3.1.  Australia domicile
    1.3.2.  International domicile
  1.4.  Securities purchased under agreements to resell and stock borrowing
  1.5.  Derivatives with a gross positive market value
  1.6.  Loans and placements
  1.7.  Deposits
  1.8.  Other financial assets
    1.8.1.  of which: Cash and non-cash collateral
     1.8.1.1.  of which: Deposits
     1.8.1.2.  of which: Debt securities
     1.8.1.3.  of which: Shares
  1.9.  Land, dwellings and other building structures
  1.10.  Other non-financial assets
  1.11.  Total non-resident assets

Resident assets
2.  Deposits
  2.1.  Deposits, held in:
    2.1.1.  Banks
     2.1.1.1.  Transferable deposits
     2.1.1.2.  Other deposits
    2.1.2.  Other deposit-taking institutions
     2.1.2.1.  Transferable deposits
     2.1.2.2.  Other deposits
  2.2.  Total deposits
3.  Loans and placements
  3.1.  Loans and placements to private trading enterprises
  3.2.  Loans and placements to property and infrastructure trusts
  3.3.  Loans and placements to households
    3.3.1.  of which: Loans secured by residential mortgages on land and buildings
  3.4.  Other loans and placements
  3.5.  Total loans and placements

4.  Short-term debt securities
  4.1.  Bills of exchange: Bank accepted and/or endorsed
  4.2.  Treasury notes issued by the Australian Commonwealth government
  4.3.  Negotiable certificates of deposit (NCDs) issued by banks
  4.4.  Commercial paper issued by:
    4.4.1.  Private trading enterprises
    4.4.2.  Trading enterprises owned by the Australian Commonwealth government
    4.4.3.  Trading enterprises owned by state, territory and local governments
    4.4.4.  State and territory central borrowing authorities
    4.4.5.  Property and infrastructure trusts
    4.4.6.  Banks
    4.4.7.  Other deposit-taking institutions
    4.4.8.  Life insurance and friendly societies
    4.4.9.  General and health insurance corporations
    4.4.10.  Securitisers
    4.4.11.  Other financial institutions
  4.5.  Total short-term debt securities
5.  Long-term debt securities issued by:
  5.1.  Australian Commonwealth government (Treasury bonds)
  5.2.  Private trading enterprises
  5.3.  Trading enterprises owned by the Australian Commonwealth government
  5.4.  Trading enterprises owned by state, territory and local governments
  5.5.  State and territory central borrowing authorities
  5.6.  Property and infrastructure trusts
  5.7.  Banks
    5.7.1.  of which: Covered bonds