Document ID: chunk:federal_register_of_legislation:F2019L00830:body:0:p30
Version: federal_register_of_legislation:F2019L00830
Segment Type: other
Provision Reference: 
Character Range: 81980–85111

Automated Teller Machines (ATMs), debit card or another electronic device.
All deposits are to be reported net off any setoffs (only if in accordance with AASB 132, AASB 7 and AASB 9).
Exclude from this classification:
     * negotiable and transferable certificates of deposit;
     * subordinated debt issues;
     * subordinated loans;
     * loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;
     * securities sold under agreements to repurchase;
     * treasury related short-term borrowings from other ADIs; and
     * promissory notes.
4.1.1.1 Deposits: Call/on demand: Transaction accounts – Households/retail
The term households/retail is to be interpreted in the same way as for loans and advances.
4.1.1.2 Deposits: Call/on demand: Transaction accounts – Other
Include:
     * all other transaction call deposit accounts from other parties that are not classified as being from households or from ADIs; and
     * $A equivalent of foreign currency deposits.
4.1.2 Deposits: Call/on demand: Non-transaction accounts
Non-transaction accounts include the following:
NOW, Savings and other accounts without any transaction facilities attached (cheque, Electronic Funds Transfer at Point of Sale (EFTPOS), ATM).
Include:
     * notice of withdrawal account – a written notice required before funds can be withdrawn or transferred out of the account;
     * demand deposits;
     * savings deposits;
     * money market deposit accounts on a call/demand basis;
     * other savings deposits on a call/demand basis; and
     * 11am accounts and 24-hour money.
Exclude:
     * accounts with transaction facilities e.g. cheque book facilities, EFTPOS facilities, ATM;
     * negotiable and transferable certificates of deposit;
     * subordinated debt issues;
     * subordinated loans;
     * loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;
     * securities sold under agreements to repurchase;
     * treasury related short-term borrowings from other ADIs; and
     * promissory notes.
4.1.2.1 Deposits: Call/on demand: Non-transaction accounts – Households/retail
The term households/retail is to be interpreted in the same way as for loans and advances.
4.1.2.2 Deposits: Call/on demand: Non-transaction accounts – Other
Include:
     * all other non-transaction deposit call accounts from other parties that are not classified as being from households.
4.2 Term deposits
An account in which money has be placed for a fixed period for a stated interest rate.
4.2.1 Term deposits – Households/retail
The term households/retail is to be interpreted in the same way as for loans and advances.
4.2.2 Term deposits – Other
Include:
     * all other term deposit accounts from other parties that are not classified as being from households.
4.3 Deposits: Certificates of deposit
Certificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.
4.4