Document ID: chunk:federal_register_of_legislation:F2021L01099:body:0:p21
Version: federal_register_of_legislation:F2021L01099
Segment Type: other
Provision Reference: 
Character Range: 65107–68590

investment funds       Equities - Non-money market financial investment funds
Other financial institutions                  Equities - other financial institutions
REITs                                         Equities - Private non-financial investment funds
Other private non-financial investment funds  Equities - Other private non-financial corporations
Other private non-financial corporations      Equities - Other residents
Commonwealth general government               Equities - Non-resident
Other residents                               Other assets
Non-resident banks
Non-resident superannuation funds
Other non-residents

5.  Reinvestment of cash collateral from securities lending

                                                                        Value  Rate of return
                                                                        (1)    (2)
  5.1.  Outstanding cash collateral from securities lending reinvested
    5.1.1.  Money-market investment funds
    5.1.2.  Other commingled pool
    5.1.3.  Repo market
    5.1.4.  Direct purchase of securities
    5.1.5.  Other assets

Reporting Form ARF 721.0B

ABS/RBA Repurchase Agreements and Securities Lending (Option B)

Instructions

These instructions assist completion of Reporting Form ARF 721.0B Repurchase Agreements and Securities Lending (Option B) (ARF 721.0B). ARF 721.0B collects information relating to the stock of repurchase agreements (repos) and reverse repos, and securities lending and securities borrowing by ADIs and RFCs.

Information reported in ARF 721.0B is required primarily for purposes of the ABS and the RBA. This information is required for various purposes, including the compilation of Australia's National Accounts and the provision of aggregated information to the Financial Stability Board. This information may also be used by APRA for prudential and publication purposes.

Reporting level

ARF 721.0A or ARF 720.1B must be completed by each ADI and RFC to which this reporting standard applies under paragraphs 4 or 5. The choice of option is at the discretion of the ADI or RFC; however, any change in the option selected must be communicated to APRA in advance.

Reporting basis and unit of measurement

These instructions specify the reporting basis and unit of measurement that applies to each item.

For reporting purposes, unless specified otherwise, data are to be entered as a positive number.

Report items on ARF 721.0B as at the end of the reporting period.

Counterparties

Include repurchase agreements (repos) and securities lending arrangements with both residents and non-residents.

Include repos and securities lending arrangements where the counterparty is either a related party or a non-related party. Exclude repos and securities lending arrangements with entities that are consolidated within domestic books.

Repurchase agreements and securities lending

Report all repurchase agreements and securities lending conducted in a principal capacity by the ADI or RFC on this form, whether the transaction is intermediated or not. Exclude repurchase agreements and securities lending conducted by the ADI or RFC acting as an agent for one or more third-party principals from reporting on this form.

Report collateral administered through a tri‑party agent on the basis of an end-month report from the tri-party agent.

All principal amounts in relation to repurchase agreements and securities lending arrangements refer to