Document ID: chunk:federal_register_of_legislation:F2023L00315:body:0:p11
Version: federal_register_of_legislation:F2023L00315
Segment Type: other
Provision Reference: 
Character Range: 29036–32126

Of which: denominated in a currency other than the Australian currency

This is the value of direct interest rate investments that are denominated in a currency other than the Australian currency.

     4.2.               Of which: holdings in own debt instruments

This is the value of direct interest rate investments that are issued and held by the reporting insurer.

Section 2 : Direct equity holdings

     1. Australian listed equity

The information required to be reported under this item is different to the information required to be disclosed for Item 4. This item is mainly collected for the purposes of the Australian Bureau of Statistics (ABS) and as such the definitions of listed equities are slightly different for ABS purposes.

For ABS purposes, report only those equities listed on an Australian stock exchange and exclude equity investments in non-Australian resident companies listed on an Australian stock exchange. Report all other equity securities held by the reporting insurer in Item 2.

Equity securities are, as defined by the Australian Accounting Standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. This includes equity securities lent or sold by the entity under repurchase agreements, where the transaction does not result in the transfer of the rights of ownership of the securities away from the entity to another party.

     1.1.               Banks and ADIs

Refer to the definition of Item 2.3 in Section 1.

     1.2.               General insurance corporations

Refer to the definition of Item 2.4 in Section 1.

     1.3.               Private trading corporations

Refer to the definition of Item 2.6 in Section 1.

     1.4.               Registered Financial Corporations

Refer to the definition of Item 2.7 in Section 1.

     1.5.               Australian Commonwealth Government corporations

Refer to the definition of Item 2.8 in Section 1.

     1.6.               Other

This is automatically calculated as Item 1.7 less the sum of Items 1.1 to 1.5.

    Other equity

The information required to be reported under this item is different to the information required to be disclosed for Item 4. This item is mainly collected for the purposes of the Australian Bureau of Statistics (ABS) and as such the definitions of listed equities are slightly different for ABS purposes.

     2.1.               Banks and ADIs

Refer to the definition of Item 2.3 in Section 1.

     2.2.               General insurance corporations

Refer to the definition of Item 2.4 in Section 1.

     2.3.               Private trading corporations

Refer to the definition of Item 2.6 in Section 1.

     2.4.               Registered Financial Corporations

Refer to the definition of Item 2.7 in Section 1.

     2.5.               Australian Commonwealth Government corporations

Refer to the definition of Item 2.8 in Section 1.

     2.6.               Other

This is automatically calculated as Item 2.7 less the sum of Items 2.1 to 2.5.

     2.7.