Document ID: chunk:federal_register_of_legislation:F2019L00828:body:0:p14
Version: federal_register_of_legislation:F2019L00828
Segment Type: other
Provision Reference: 
Character Range: 38578–41790

financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors.

Unit trusts
Include:
     * mortgage, fixed interest and equity unit trusts.
Exclude:
     * cash management trusts. These are to be included in RFCs;
     * property and trading trusts, include in private trading corporations; and
     * non-resident enterprises.

Other financial intermediaries
Comprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.
Include:
     * economic development corporations owned by governments;
     * co-operative housing societies;
     * investment companies; and
     * common funds including cash common funds.
Exclude:
     * non-resident enterprises.

Rest of the world/non-residents
The rest of the world sector consists of all non-resident units that enter into transactions, or have other economic links, with Australian resident units. The concept of residence is one based on the economic territory of a country rather than legal or political concepts. A non-resident unit is any individual, enterprise or other organisation ordinarily domiciled in a country other than Australia.
Include:
     * foreign branches and foreign subsidiaries of Australian enterprises; and
     * residents of Norfolk Island and other external territories of Australia.
Exclude:
     * Australian branches or subsidiaries of an overseas company.

Specific instructions

Section A: Assets

1. Cash and liquid assets
Generally include:
     * Australian notes and coin;
     * foreign currency;
     * cash at branches;
     * cash at bankers;
     * deposits at call;
     * money at short call;
     * exchange settlement accounts;
     * securities purchased under agreement to resell;
     * margin deposit accounts; and
     * gold bullion.
Exclude:
     * bills of exchange (reported as either Securities held for trading or Securities not held for trading);
     * bills receivable and remittances in transit; and
     * cheques received but not yet deposited.
This reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.

1.1 Notes and coins
Include Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.

1.2 Deposits at call:
Include:
     * all deposits with Australian resident ADIs that are available on demand. Report 11am accounts and 24-hour money.
     * all deposits with RFCs that are available on demand. Report 11am accounts and 24-hour money.
     * all deposits with other financial institutions resident in Australia that are available on demand. Report 11am accounts and 24-hour money.
Exclude:
     * exchange settlement accounts.

1.3 Gold bullion
Include:
     * gold coin;
     *