Document ID: chunk:federal_register_of_legislation:F2019L00830:body:0:p11
Version: federal_register_of_legislation:F2019L00830
Segment Type: other
Provision Reference: 
Character Range: 29176–32075

trading or Securities not held for trading category.
    This reporting item should be brought to account at the gross value of the outstanding balance, unless a legal right of set-off exists in accordance with AASB 9, AASB 132 and AASB 7.
     * Deposits that are not on a call basis (e.g. deposits lodged at term that are not on a call basis).
1.6.1 Due from the Reserve Bank of Australia (RBA)
Include:
     * settlement account balances due from the RBA and other central banks, as well as securities sold not delivered/security settlements; and
     * funds held with the RBA or any foreign central bank.
1.6.2 Due from ADIs
Include:
     * settlement account balances due from ADIs, as well as securities sold not delivered/security settlements.
1.6.3 Due from RFCs
Include:
     * settlement account balances due from RFCs, as well as securities sold not delivered/security settlements.
1.6.4 Due from other financial institutions
Include:
     * settlement account balances due from other financial institutions, as well as securities sold not delivered/security settlements.
1.7 Total cash and liquid assets
Sum all cash and liquid assets reporting items above.
2. Securities held for trading
Securities held for trading are defined in accordance with AASB 9.
Securities held for trading are recorded at net fair value, which is defined in accordance with AASB 9.
Interest earned on Securities held for trading is reported as Interest Income in ARF 330.0 Statement of Financial Performance (ARF 330.0) and ARF 330.1 Interest Income and Interest Expense (ARF 330.1). Dividends received are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2 Other Operating Income (ARF 330.2).
All gains and losses, realised and unrealised are reported in net trading income in ARF 330.2.
Report short sold positions as a negative asset against the appropriate debt or equity security item.
Include all securities (stock) lent or sold under repurchase agreements.  The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.
All securities borrowed or purchased under resale agreements should be excluded.  The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.
'Loans and Advances' should not be affected by the reporting of 'Securities lent or sold under repurchase agreements'.
Include holdings of debt securities issued by the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.
Debt securities
Include:
     * all debt securities consistent with the classification and measurement basis used for Securities held for trading by