Document ID: chunk:federal_register_of_legislation:F2015L01007:body:0:p12
Version: federal_register_of_legislation:F2015L01007
Segment Type: other
Provision Reference: 
Character Range: 31669–35163

transactions (i.e. a net purchase of units of $10,000 value), received $20,000 in investment income from the investment vehicle, $30,000 in unrealised gains, $40,000 in realised gains, and $5,000 in foreign exchange gains. This would be reported as:

                               (1)           (2)            (3)       (4)              (6)  (7)  (8)  (9)  (10)  (11)

                               Equity        Australia      Listed    N/A              5    10   15   20   35    3

                               Equity        International  Unlisted  N/A              2    4    6    8    14    1

                               Fixed income  Australia      N/A       Government debt  3    6    9    12   21    2

Net transactions               Represents the net of all acquisition and disposal transactions, which involve the exchange of valuable consideration between counterparties.

Investment income              Represents gross revenue in the form of income or distributions from investments. Includes: interest, dividends, rental income, trust distributions.

Unrealised gains/losses        Represents changes in the value of investments as a result of remeasurement changes in the market value of investments. Includes: impairment charges and provisions.

Realised gains/losses          Represents changes in the value of investments as a result of closing or disposal of investments.

Foreign exchange gains/losses  Represents changes in the value of investments as a result of unrealised and realised changes in currency exchange rates which are used to translate or value investments.

Glossary of additional items

Asset class type

Cash          Represents cash on hand and demand deposits, as well as cash equivalents. Cash equivalents represent short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. Reference: Australian Accounting Standards.

Fixed income  Represents a loan, placement or debt security. Loans are financial assets that are created when a creditor lends funds directly to a debtor, and are evidenced by documents that are non-negotiable. Placements are liabilities of entities not described as authorised deposit-taking institutions, e.g. State treasuries. Debt securities are securities which represent borrowed funds which must be repaid by the issuer with defined terms including the notional amount (amount borrowed), an identifiable return and maturity/renewal date. Includes: short and long-term debt securities.

Equity          Represents an ownership interest in a business, trust or partnership. Includes: common shares, preference shares, listed investment companies and units. Excludes: units in property trusts, units in infrastructure trusts.

Property        Represents an investment in real estate where the earnings and capital value are dependent on cash flows generated by the property through sale or rental income.

Infrastructure  Represents the basic physical systems of a country, state or region including transportation, communication, utilities, and public institutions.

Commodities     Represents natural resources that are either grown or extracted from the ground and are often used as inputs in the production of other goods or services.

Domicile type

Australian domicile     Represents investments issued in Australia.

International domicile  Represents investments issued outside Australia.

Asset