Document ID: chunk:federal_register_of_legislation:F2017L00724:body:0:p6
Version: federal_register_of_legislation:F2017L00724
Segment Type: other
Provision Reference: 
Character Range: 15072–18609

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16.  Non-resident liabilities
  16.1.  Securities sold under agreements to repurchase and stock lending
  16.2.  Loans and placements
  16.3.  Derivatives with a gross negative market value
  16.4.  Payables
    16.4.1.  Benefits payable
    16.4.2.  Accounts payable
  16.5.  Other financial liabilities
  16.6.  Total non-resident liabilities

Resident liabilities

17.  Securities sold under agreements to repurchase and stock lending

18.  Loans and placements
  18.1.  Banks
  18.2.  Other deposit-taking institutions
  18.3.  Trading enterprises
  18.4.  Other
  18.5.  Total loans and placements

19.  Derivatives with a gross negative market value

20.  Payables
  20.1.  Benefits payable
  20.2.  Accounts payable

21.  Other liabilities to Australian residents

22.  Total resident liabilities

23.  Total liabilities
  23.1.  of which: Difference between securities and stocks loaned and collateral received (balancing item)

Members' benefits
                                                                                                             RSE    attributed to: defined benefit members' benefits  attributed to: defined contribution members' benefits
                                                                                                             (1)    (2)                                               (3)
24.  Net assets available to pay benefits

25.  Reserves

26.  Liability for members' benefits
  26.1.  Liability for members' benefits
  26.2.  Unallocated contributions
  26.3.  Total

27.  Surplus/deficit in net assets
  27.1.  Underlying reason for surplus/deficit in net assets:
    27.1.1.  Accrued benefits that are over (under) funded
    27.1.2.  Other reasons

Reporting Form SRF 720.0

ABS Statement of Financial Position

Instructions

These instructions assist completion of Reporting Form SRF 720.0 ABS Statement of Financial Position (SRF 720.0). SRF 720.0 collects information on the financial position of a registrable superannuation entity (RSE). Information reported in SRF 720.0 is required primarily for the purposes of the Australian Bureau of Statistics and may be used by APRA for prudential and publication purposes. All items on SRF 720.0 are required for Australia's National Accounts, which is based on the international standard, the System of National Accounts 2008 (2008 SNA).
Reporting level

SRF 720.0 must be completed for each relevant RSE.[5]

Reporting basis and unit of measurement

As the valuation basis for assets and liabilities in 2008 SNA is market prices, items on SRF 720.0 must be reported as market prices.[6] Do not net off disposal costs when recording market prices of assets. Where market prices are not available, items on SRF 720.0 may be reported as careful estimates.[7]

Report items on SRF 720.0 as blank where the item is nil.

Items on SRF 720.0 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period.

Items on SRF 720.0 are to be reported as thousands of dollars. Values are to be rounded up or down to the nearest thousand dollars.

Items on SRF 720.0 are to be reported on a gross basis except where otherwise indicated.

Items on SRF 720.0 are to be reported on an unconsolidated basis. In national accounting, consolidation refers to the elimination of transactions