Document ID: chunk:federal_register_of_legislation:F2015L01984:body:0:p16
Version: federal_register_of_legislation:F2015L01984
Segment Type: other
Provision Reference: 
Character Range: 45933–49255

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 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 listing type

Listed    Represents financial instrument that is traded through an Australian or international stock exchange.

Unlisted  Represents financial instrument that is not traded through an Australian or international stock exchange.

Fixed income type

Government debt      Represents a debt security issued by a federal, state, territory or local governments, or corporations owned or controlled by a federal, state, territory or local government.

Non Government debt  Represents a debt security issued by a corporation that is not owned or controlled by a federal, state, territory or local government.

Mortgage debt        Represents a debt security where specific mortgage assets are provided as collateral.

Credit               Represents a loan, a placement or a debt security where specific non-mortgage assets are provided as collateral.

Fixed income term

Short term  Represents a security with an original term to maturity of one year or less.

Long term   Represents a security with an original term to maturity of more than one year.

Fixed income currency type

Australian dollars  Represents an investment denominated in Australian dollars.

Other currency      Represents an investment denominated in a currency other than Australian dollars.

Mortgage type

Residential mortgage  Represents loans for the construction or purchase of residential dwellings.

Commercial mortgage   Represents loans for the construction or purchase of commercial buildings or other business real estate.

International economy type

Emerging markets   Represents developing countries and transition economies as defined by the United Nations Conference on Trade and Development under the economic groupings classification.

Developed markets  Represents developed economies as defined by the United Nations conference on Trade and Development under the