Document ID: chunk:federal_register_of_legislation:F2019L00830:body:0:p21
Version: federal_register_of_legislation:F2019L00830
Segment Type: other
Provision Reference: 
Character Range: 56817–60175

authorities and to manage their surplus funds.
Include:
     * New South Wales Treasury Corporation (NSW TCorp);
     * Treasury Corporation of Victoria (TCV);
     * Queensland Treasury Corporation (QTC);
     * South Australian Government Financing Authority (SAFA);
     * Western Australian Treasury Corporation (WATC);
     * Tasmanian Public Finance Corporation (Tas Corp);
     * Northern Territory Treasury Corporation (NT TCorp); and
     * ACT Treasury.
Financial auxiliaries
These are corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.
Include:
     * fund managers as principal;
     * stockbrokers; and
     * insurance brokers.
Financial intermediaries
Securitisers
These are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.
Unit trusts
Include:
     * mortgage, fixed interest and equity unit trusts.
Exclude:
     * cash management trusts: include in RFCs; and
     * property and trading trusts, include in private trading corporations.
Other financial intermediaries
Comprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.
Include:
     * economic development corporations owned by governments;
     * co-operative housing societies;
     * investment companies; and
     * common funds including cash common funds.
6.2.3 Loans to ADIs and other financial Institutions – Balance outstanding (1)
Include:
     * the gross value of loans to ADIs and other financial institutions. This reporting item should be reported gross of any specific provisions and General Reserve for Credit Losses.
6.2.3 Loans to ADIs and other financial Institutions – Specific provisions (2)
Report the specific provisions applied to this loan item. Where an ADI adopts a standardised approach under APS 220, the value of the prescribed provision should also be included here.
6.2.3 Loans to ADIs and other financial Institutions – General Reserve for Credit Losses (3)
Report the General Reserve for Credit Losses for this reporting item, if this recorded or allocated by the institution on this basis.
6.2.4. Loans to government
All levels of Australian government
Include:
     * overdrafts;
     * secured and unsecured borrowings;
     * financial lease agreements;
     * account balances which do not qualify as deposits;
     * credit card outstanding balances; and
     * term loans.
Loans and advances are recognised at amortised cost, after assessing required provisions for impairment.
Commonwealth general government
Commonwealth Government departments and agencies principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.
Include:
     * departments and agencies such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission and CSIRO;
     * Commonwealth