Document ID: chunk:federal_register_of_legislation:F2021L01135:body:0:p9
Version: federal_register_of_legislation:F2021L01135
Segment Type: other
Provision Reference: 
Character Range: 23921–26837

that are issued by related parties but excluding those that are related to a self-securitisation, where the underlying assets are held on-balance sheet in accordance with accounting principles.

          Report the weighted average tenor for asset-backed securities issued in item 1.4 (column 6) using the weighted average life of the securities as estimated at issuance, based on internal assumptions.

          Report the value and weighted average interest rate for asset-backed securities maturing in 12 months or less in item 1.4 (columns 7 and 8) using the weighted average life of the securities as estimated at the end of the reporting period, based on internal assumptions.

    2.             New issuance of debt securities

Item 2 collects information on the new issuance of debt securities during the reporting period by original term, type of security, currency type and interest rate type.

Reporting basis: report item 2 during the reporting period or as at the end of the reporting period as directed.

Report debt securities with an original term of 1 year or less (short-term) in items 2.1, 2.3 and 2.4 as relevant.

Report debt securities with an original term of more than 1 year (long-term in items 2.2, 2.3 and 2.4 as relevant.

For item 2, calculate the original term for hybrid securities treated as liabilities using he period between issuance and the next call date.

Include debt securities held by related parties and non-residents.

Column 1  Report according to the type of debt security issued during the reporting period (see items 2.1 or 2.2 for further details).

Column 2  Report according to the currency type of the debt security issued during the reporting period (see items 2.1 or 2.2 for further details).

Column 3  Report according to the interest rate type of the debt security issued during the reporting period (see items 2.1 or 2.2 for further details).

Column 4  Report the value of debt securities issued during the reporting period.

Column 5  Report the weighted average interest rate as at the end of the reporting period for debt securities issued during the reporting period.

Column 6  Report the weighted average tenor for debt securities issued during the reporting period.

          To calculate and report this item, express each tenor as the number of days from issuance to maturity/365 days.

          Unit of measurement: report column 6 inclusive as a number to two decimal places.

Item 2.1  Report new short-term debt securities issued during the reporting period for each combination of security type, currency type and interest rate type.

          The types of short-term debt securities are:

               * bills of exchange;
               * negotiable certificates of deposit; and
               * any other short-term securities that are not bills of exchange or negotiable certificates of deposit.  This will include any