Document ID: chunk:federal_register_of_legislation:F2017L01033:body:0:p7
Version: federal_register_of_legislation:F2017L01033
Segment Type: other
Provision Reference: 
Character Range: 16776–19364

instructions

Terms highlighted in bold italics indicate that the definition is provided in these instructions.

Part A:

Claims on an immediate borrower basis: by remaining maturity

SBR: submit item 1 with accounting type of debit (assets).
SBR: submit item 2 with accounting type of credit (liability).

Item 1  In item 1 column 1, report the total assets of the ADI, including financial and non-financial assets and derivative contracts with a positive market value.

Item 2  In item 2, report the total liabilities of the ADI including derivative instruments with a negative market value.

        In item 2.1, report loan liabilities and deposit liabilities.

        Item 2.2 is derived as debt securities liabilities, as item 2.2.1 plus item 2.2.2..

        In item 2.2.1, report debt securities with a residual maturity of less than or equal to one year, including negotiable securities, including negotiable certificates of deposit.

        In item 2.2.2, report debt securities with a residual maturity of greater than one year, including negotiable securities, including negotiable certificates of deposit.

        In item 2.3, report derivative instruments with a negative market value.

        Item 2.4 is derived as total liabilities reported in item 2 less:
            * deposit liabilities in item 2.1
            * debt securities in item 2.2; and
            * derivative liabilities in item 2.3.
Item 3  Item 3 is derived as total assets reported in item 1 net of total liabilities reported in item 2.

Definitions

Deposit liabilities comprise of all deposits held with the bank reflecting evidence of deposit, including non-negotiable certificates of deposit, which are not represented by negotiable securities.

Loan liabilities comprise of all loans created by bank borrowing from institution.

Include:
     * trade-related credits;
     * trustee business;
     * international note and coin;
     * repurchase transactions (repos);
     * financial leases;
     * promissory notes;
     * non-negotiable debt securities;
     * endorsement liabilities arising from bills rediscounted; and
     * subordinated loans (including subordinated non-negotiable debt securities).

Exclude:
     * loans that have become negotiable de facto. These should be classified under debt securities; and
     * borrowing and lending of securities and gold without cash collateral.

Note: Multi-currency loans should be classified according to the currency in which the repayment obligation exists. This would normally be the same currency in which the drawings are made.