Document ID: chunk:federal_register_of_legislation:F2019L00828:body:0:p16
Version: federal_register_of_legislation:F2019L00828
Segment Type: other
Provision Reference: 
Character Range: 44245–47280

330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as other operating income in ARF 330.2 Other Operating Income (ARF 330.2).
All gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.
Report short sold positions as a negative asset against the appropriate debt or equity security item.
Include:
     * all securities (stock) lent or sold under repurchase agreements.  The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.
     * holdings of debt securities issued by related parties that are resident entities (claims on non-resident related parties should be reported to the appropriate memo item)
Exclude:
     * all securities borrowed or purchased under resale agreements. The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.
'Loans and advances' should not be affected by the reporting of 'Securities lent or sold under repurchase agreements'.

2.1 Australian Commonwealth Government securities
Include:
     * debt securities issued by the Australian Commonwealth government. Do not include securities issued by Government business enterprises.

2.2 Other Australian Government securities
Include:
     * debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.

2.3 Foreign government securities

2.4 ADI debt securities
Include:
     * debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures, unsecured notes).

2.5 Corporate debt paper
Include:
     * debt securities that have been issued by corporate entities other than ADIs.

2.6 Asset backed debt securities
An asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.

2.7 Other debt securities

2.8 Equity securities
Include:
     * all equity securities held for trading consistent with the classification and measurement basis used for Securities held for trading by institutions in accordance with AASB 7.

2.9 Total securities held for trading
Sum all 'securities held for trading' reporting items.

3. Securities not held for trading
Securities not held for trading are those securities, which do not fall within the definition of 'Securities held for trading' (as defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically