Document ID: chunk:federal_register_of_legislation:F2021L00322:body:0:p17
Version: federal_register_of_legislation:F2021L00322
Segment Type: other
Provision Reference: 
Character Range: 46099–48907

is more than 90 days and less than or equal to 6 months and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).

          Reporting basis: report column 3 as at the end of the reporting period.
Column 4  Report the value of derivatives with a gross negative mark to market value and non-resident counterparty, where the residual term to maturity is more than 6 months and less than or equal to 1 year and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).

          Reporting basis: report column 4 as at the end of the reporting period.
Column 5  Report the value of derivatives with a gross negative mark to market value and non-resident counterparty, where the residual term to maturity is more than 1 year and less than or equal to 5 years and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).

          Reporting basis: report column 5 as at the end of the reporting period.
Column 6  Report the value of derivatives with a gross negative mark to market value and non-resident counterparty, where the residual term to maturity is more than 5 years and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).

          Reporting basis: report column 6 as at the end of the reporting period.
Column 7  Column 7 is a derived item. Report the total value of derivatives with a gross negative mark to market value and non-resident counterparty, as the sum of the selected currency of that row for column 2, column 3, column 4, column 5 and column 6 (see List 1.2 for further details).

          Reporting basis: report column 7 as at the end of the reporting period.

Section E: Futures
Section E collects information on futures.

9.      Futures with resident and non-resident counterparties

Item 9 collects information on movements in the value of futures due to net transactions and gross positive and gross negative revaluations.

Report separately for resident and non-resident counterparties. Resident means that the country of exchange is Australia.

Column 1  Report the country of exchange. If the counterparty is a resident counterparty, report the country as Australia.

Column 2  Report the net transactions of futures.

          Reporting basis: report column 2 during the reporting period.
Column 3  Report the gross positive value of revaluations of futures.

          Reporting basis: report column 3 during the reporting period.
Column 4  Report the gross negative value of revaluations of futures.

          Reporting basis: report column 4 during the reporting period.

Section F: Adjustments
Section F collects information on adjustments.

10.