Document ID: chunk:federal_register_of_legislation:F2017L00724:body:0:p19
Version: federal_register_of_legislation:F2017L00724
Segment Type: other
Provision Reference: 
Character Range: 58889–62380

of resident liabilities that is: denominated in a foreign currency in column 2 and the value for which payment is due in one year or less in column 3, where applicable.

                      Report securities sold under agreements to repurchase and stock lending in item 17.

                      Item 18.5 is a derived item. Report total loans and placements in item 18.5 as the sum of loans and placements:

                          * borrowed from banks reported in item 18.1;

                          * borrowed from other deposit-taking institutions reported in item 18.2;

                          * borrowed from trading enterprises reported in item 18.3; and

                          * borrowed from other reported in item 18.4.

                      Report derivatives with a gross negative market value in item 19.

                      Report benefits payable in item 20.1.

                      Report accounts payable in item 20.2.

                      Item 21 is a derived item. Report other liabilities to Australian residents as total resident liabilities reported in item 22 minus the sum of items 17 to 20 inclusive.

                      Include Balancing item due to difference between securities and stocks loaned to residents and collateral received in item 21.

                      Report total resident liabilities in item 22.

Resident liabilities  Represents the financial claims of residents on the RSE whether incurred overseas or in Australia and irrespective of the currency in which they are denominated.

Item 23                                                                                      Item 23 is a derived item. Report total liabilities as the sum of total non-resident liabilities reported in item 16.6 and total resident liabilities reported in item 22.

                                                                                             Report the portion of total liabilities reported in item 23 that is attributable to balancing item due to difference between securities and stocks lent and collateral received in item 23.1.

Balancing item due to difference between securities and stocks lent and collateral received  Represents the balancing item due to difference between the market value of securities sold under repurchase agreements and stocks loaned (resident and non-resident assets) and the collateral received.

Member benefits

Items 24 to item 27 inclusive collect information about members' benefits.

Item 24                                                Report net assets available to pay members' benefits in column 1.

                                                       Report the portion of members' benefits that is: attributed to defined benefit members' benefits in column 2 and attributed to defined contribution members' benefits in column 3, where applicable.

                                                       Report net assets available to pay benefits in respect of a PST in column 3. This represents the beneficial rights of unit holders in the trust as a result of investment in the RSE.

                                                       Column 1 of item 24 is a derived item. Report net assets available to pay benefits of the RSE in item 24 as total assets reported in item 15 minus total liabilities reported in item 23.

Net assets available to pay benefits                   Represents the surplus of total assets less total liabilities

Attributed to: defined