Document ID: chunk:federal_register_of_legislation:F2021L00322:body:0:p18
Version: federal_register_of_legislation:F2021L00322
Segment Type: other
Provision Reference: 
Character Range: 48602–52380

futures.

          Reporting basis: report column 3 during the reporting period.
Column 4  Report the gross negative value of revaluations of futures.

          Reporting basis: report column 4 during the reporting period.

Section F: Adjustments
Section F collects information on adjustments.

10.  Counterparty-level adjustments

Item 10 collects information on adjustments in the value of derivatives made by the reporting entity across different counterparty types and at the book-level.

If no adjustments are included in reported values for other items, reporting of this item is not required.

Report separately for resident and non-resident counterparties. Resident counterparties should be chosen from the list provided.

Column 1  Report the type of resident counterparty (see List 1.3 for further details).

          Item 10.1(1) is a counterparty type not included in List 1.3. Include all non-resident counterparties.

          Item 10.1.1(1) is a counterparty type not included in List 1.3. Include non-resident clearing houses and central counterparties.

          Item 10.2(1) is for adjustments not applied to specific counterparties. Include all adjustments applied at the trading book or banking book level.

Column 2  Report the value of adjustments applied at that counterparty level.

          Reporting basis: report column 2 as the sum of the value of adjustments applied during the reporting period.

          Report the value of adjustments applied at the counterparty level for all non-resident counterparties in item 10.1(2).

          Report the value of adjustments applied at the counterparty level for non-resident clearing houses and central counterparties in item 10.1.1(2).

          Item 10.2(2) is for adjustments not applied to specific counterparties. Report all adjustments applied at the trading book or banking book level.

          Item 10.3(2) is a derived item. Report the value of adjustments applied in Item 10.3(2) as the sum of all items in column 2 excluding Item 10.1.1(2).

Lists
List 1.1  Report derivatives excluding clearing houses and central counterparties.

          Report for each combination of type of counterparty and instrument type: the opening position gross positive/negative mark to market value, transactions, the revaluations and closing position gross positive/negative mark to market value.

          The counterparty types are:

                 * private non-financial investment funds;

                 * other private non-financial corporations;

                 * private unincorporated businesses;

                 * state, territory and local government non-financial corporations;

                 * Commonwealth Government non-financial corporations;

                 * Reserve Bank of Australia (RBA);

                 * authorised deposit-taking institutions (ADI);

                 * registered financial corporations (RFC);

                 * central borrowing authorities;

                 * insurance corporations;

                 * superannuation funds;

                 * financial auxiliaries other than clearing houses and central counterparties;

                 * securitisers;

                 * money-market investment funds;

                 * non-money-market financial investment funds;

                 * financial institutions n.e.c.;

                 * state, territory and local general government;

                 * Commonwealth general government;

                 * other resident entities not already reported above.

          The instrument types are:

                 * options;

                 * forwards;

                 * swaps; and

                 * any other instrument types not reported above, excluding futures.