Document ID: chunk:federal_register_of_legislation:F2019L00830:body:0:p10
Version: federal_register_of_legislation:F2019L00830
Segment Type: other
Provision Reference: 
Character Range: 26353–29412

should be reported.
1.2 Deposits at call
1.2.1 ADIs
Include:
     * all deposits with Australian resident ADIs that are available on demand.  Report 11am accounts and 24-hour money.
Exclude:
     * exchange settlement accounts.
1.2.2 Registered Financial Corporations (RFCs)
Include:
     * all deposits with RFCs that are available on demand.  Report 11am accounts and 24-hour money.
Exclude:
     * exchange settlement accounts.
1.2.3 Other financial institutions
Include:
     * all deposits with other financial institutions 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 such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFECH) in Australia.
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 banks and non-bank financial institutions;
     * amounts owing from ADIs and other financial institutions in relation to the payments system;
     * items in the course of collection from ADIs and other financial institutions in relation to the payments system;
     * amounts due to the reporting entity in relation to an involvement in an overseas payment system;
     * securities sold not delivered/security settlements - record receivables for unsettled sales of securities. This item arises only if the reporting institution record securities on a settlement date basis as opposed to trade date basis; and
     * margin deposit accounts with brokers.
Exclude:
     * Certificates of deposit. 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, unless a legal right of set-off exists in accordance with AASB 9, AASB 132 and AASB