Document ID: chunk:federal_register_of_legislation:F2021L01135:body:0:p15
Version: federal_register_of_legislation:F2021L01135
Segment Type: other
Provision Reference: 
Character Range: 42672–45474

value of debt securities and of funding liabilities other than deposits and debt securities to AUD in accordance with AASB 121.

Report values on ARF 748.0B as whole dollars.

Averages

Report averages on ARF 748.0B unscaled, as numbers to two decimal places.

Interest rates

ADIs and RFCs are required to report contractual interest rates. Report these contractual interest rates as an outright rate rather than a spread. For example, for a fixed-rate debt security, the contractual interest rate would be the annualised coupon rate (or annualised implied interest rate in the case of a discount security). For a floating-rate debt security, the contractual interest rate would be the value of the floating benchmark rate as at the end of the reporting period plus the spread (again, annualised if required).

For debt securities issued in foreign currency, do not convert the interest rate back to an implied AUD rate.

Report interest rates as an annualised percentage rate (on a 365 days per year basis) to two decimal places.

Refer to the interest rates definition for further guidance (ARS 701.0).

Value of funds and margin

Report value of funds and margin items as an annualised percentage rate to two decimal places.

Standard Business Reporting (SBR)

Report items on ARF 748.0B with accounting type of credit (liabilities). The accounting type (i.e. credit or debit) applies to all monetary items and represents the natural accounting treatment of the item collected.

Specific instructions

Terms highlighted in bold italics are defined in ARS 701.0.

All derived fields in the form are shaded in grey are explained in words as a mathematical expression in these instructions.

Examples included under 'Include' and 'Exclude' must not be taken as an exhaustive list of items to be included or excluded.

     1. Outstanding debt securities

Item 1 collects information on the stock of debt securities issued by original term, type of security, currency type and interest rate type.

Reporting basis: report item 1 as at the end of the reporting period.

Only report debt securities with an original term of 1 year or less (short-term) in items 1.1, 1.3 and 1.4 as relevant.

Only report debt securities with an original term of more than 1 year (long-term) in items 1.2, 1.3 and 1.4 as relevant.

For items 1.2 and 1.3, calculate the original term for hybrid securities treated as liabilities using the period between issuance and the next call date. Calculate the residual term for hybrid securities treated as liabilities using the next call date.

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

Column 1  Report according to the type of debt security (see items 1.1 or 1.2 for further details).

Column 2  Report according to the currency type of