Document ID: chunk:federal_register_of_legislation:F2021L01099:body:0:p5
Version: federal_register_of_legislation:F2021L01099
Segment Type: other
Provision Reference: 
Character Range: 12740–15724

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 721.0B 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 721.0A 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. Repos and securities lending arrangements with entities that are consolidated within domestic books must not be reported.

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 the cash consideration (post‑haircut) on the initial leg of a repo or securities loan contract.

All collateral market values in relation to repurchase agreements and securities lending arrangements refer to the market value on collateral pre‑haircut.

Values

Report monetary amounts on ARF 721.0A in Australian dollars or the Australian dollar equivalent of the foreign currency amount.

Report closing balances at market prices effective at the reference date. Where denominated in foreign currency, convert market values in foreign currency to AUD at the spot rate effective as at the reference date.

Report values on ARF 721.0A as whole dollars.

Specific instructions

Terms highlighted in bold italics are defined in ARS 701.0.

All derived fields in the form are shaded in grey and 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.

Each repo, reverse repo, securities lending transaction and securities borrowing