Document ID: chunk:federal_register_of_legislation:F2019L00830:body:0:p13
Version: federal_register_of_legislation:F2019L00830
Segment Type: other
Provision Reference: 
Character Range: 34531–37684

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 not held for trading by institutions.
3.1 Australian Commonwealth Government securities
Include:
     * debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.
3.2 Other Australian Government securities
Include:
     * debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.
3.3 ADI debt securities
Include:
     * debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).
3.4 Corporate paper
Include:
     * debt securities that have been issued by corporate entities other than ADIs.
3.5 Asset backed debt securities
An asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.
3.6 Other debt securities
Equity securities
Include:
     * all equity securities consistent with the classification used for Securities not held for trading by institutions.
3.7 ADI equity securities
Record the holding of equity securities issued by ADIs that are held as Securities not held for trading.
Exclude:
     * equity investments in 'Parent Entity' or 'Controlled Entities' or 'Associates'. These investments are to be reported in the classification 'Other Investments'.
3.8 Insurance corporations equity securities
Record the holding of equity securities issued by insurance corporations that are held as Securities not held for trading.
Exclude:
     * equity investments in 'Parent Entity', 'Controlled Entities' or 'Associates'. These investments are to be reported in the classification 'Other Investments'.
3.9 Other equity securities
Record the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in Securities not held for trading.
Exclude:
     * equity investments in 'Parent Entity', 'Controlled Entities' or 'Associates'. These investments are to be reported in the classification 'Other Investments'.
3.10 Total securities not held for trading
Sum all 'Securities not held for trading' reporting items.
4. Other deposits
Include:
     * deposits that are not invested on a call or short term basis i.e. term deposits that are not on