Document ID: chunk:federal_register_of_legislation:F2021L01104:body:0:p4
Version: federal_register_of_legislation:F2021L01104
Segment Type: other
Provision Reference: 
Character Range: 8581–12077

corporations
        1.5.4        Other insurance corporations
        1.5.5        Financial auxiliaries
        1.5.6        Securitisers
        1.5.7        Money-market investment funds
        1.5.8        Non-money-market financial investment funds
        1.5.9        Other financial institutions

  2        Total equity securities not listed on the ASX and issued by residents
    2.1  of which: Issued by related parties
    2.2  of which: Preference shares
    2.3  Community service organisations
    2.4  Non-financial businesses
        2.4.1        Private non-financial investment funds
        2.4.2        Other private non-financial corporations
    2.5  Financial institutions
        2.5.1        ADIs
        2.5.2        Registered financial corporations
        2.5.3        Life insurance corporations
        2.5.4        Other insurance corporations
        2.5.5        Financial auxiliaries
        2.5.6        Securitisers
        2.5.7        Money-market investment funds
        2.5.8        Non-money-market financial investment funds
        2.5.9        Other financial institutions

  3        Total equity securities issued by non-residents
    3.1  of which: Issued by related parties
    3.2  of which: Preference shares

Reporting Form ARF 720.5

ABS/RBA Equity Securities Held

Instructions

These instructions assist completion of Reporting Form ARF 720.5 ABS/RBA Equity Securities Held (ARF 720.5). ARF 720.5 collects information relating to equity securities held by ADIs and RFCs.

Information reported in ARF 720.5 is required primarily for purposes of the ABS and the RBA.  Items on ARF 720.5 are required for various purposes, including the compilation of Australia's National Accounts. Information reported in ARF 720.5 may also be used by APRA for prudential and publication purposes.

Reporting level

ARF 720.5 must be completed for each ADI and RFC to which this Reporting Standard applies under paragraphs 4 or 5.

Reporting basis and unit of measurement

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

Items on ARF 720.5 must be reported as at the end of the reporting period.

For reporting purposes, unless specified otherwise, enter data as a positive number.

Counterparties

Include equity securities issued by related parties and non-related parties.  Note that this treatment differs from Reporting Form ARF 720.0A ABS/RBA Statement of Financial Position (Standard) (ARF 720.0A) where equity securities issued by related parties are reported separately.

Data for resident and non-resident issuers are collected separately. Note that this treatment differs from ARF 720.0A where equity securities issued by non-residents are not separately identified.

Values

Report closing balances at market prices effective at the reference date. Where denominated in foreign currency, convert market values in foreign to AUD at the spot rate effective as at the reference date. This valuation approach for equity securities on the ARF 720.5 may differ from the Australian Accounting Standards and ARF 720.0A depending on the classification of these assets in your institution's statutory accounts.

Report items on ARF 720.5 adjusted for the value of short-sold positions. That is, report the value of securities held less the value of securities short-sold.

Report items on ARF 720.5 as whole dollars.

Standard Business Reporting (SBR)

Report items on ARF 720.5