Document ID: chunk:federal_register_of_legislation:F2015L01998:body:0:p5
Version: federal_register_of_legislation:F2015L01998
Segment Type: other
Provision Reference: 
Character Range: 12636–16413

enterprises owned by state, territory and local government
Life insurance and friendly societies              State and territory central borrowing authorities
Superannuation funds                               Private trading enterprises
General and health insurance corporations          Banks
State and territory central borrowing authorities  Other deposit-taking institutions
Financial auxiliaries                              Life insurance and friendly societies
Securitisers                                       General and health insurance corporations
Other financial institutions                       Securitisers
Other residents                                    Other financial institutions

6.  Shares

Type of resident counterparty                      Type of issuer of shares                                             Securities purchased under agreements to resell and stock borrowing  Securities sold under agreements to repurchase and stock lending
(1)                                                (2)                                                                  (3)                                                                  (4)

Reserve Bank of Australia (RBA)                    Trading enterprises owned by the Australian Commonwealth government
Banks                                              Private trading enterprises
Other deposit-taking institutions                  Investment companies
Life insurance and friendly societies              Banks
Superannuation funds                               Other deposit-taking institutions
General and health insurance corporations          Life insurance and friendly societies
State and territory central borrowing authorities  General and health insurance corporations
Financial auxiliaries                              Other financial institutions
Securitisers                                       Other
Other financial institutions
Other residents

Reporting Form SRF 721.0

ABS Securities Subject to Repurchase and Resale and Stock Lending and Borrowing

Instructions

These instructions assist completion of Reporting Form SRF 721.0 ABS Securities Subject to Repurchase and Resale and Stock Lending and Borrowing (SRF 721.0). SRF 721.0 collects detailed information about the types of securities subject to repurchase agreements and stock lending and borrowing and the counterparty to the transactions of a registrable superannuation entity (RSE). Information reported in SRF 721.0 is required primarily for the purposes of the Australian Bureau of Statistics and may be used by APRA for prudential and publication purposes. All items on SRF 721.0 are required for Australia's National Accounts, which is based on the international standard, the System of National Accounts 2008 (2008 SNA).

Reporting level

SRF 721.0 must be completed for each relevant RSE.[5]

Reporting basis and unit of measurement

As the valuation basis for assets and liabilities in 2008 SNA is market prices, items on SRF 721.0 must be reported as market prices.[6] Do not net off disposal costs when recording market prices of assets. Where market prices are not available, items on SRF 721.0 may be reported as careful estimates.[7]

Report items on SRF 721.0 as blank where the item is nil.

Items on SRF 721.0 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period.

Items on SRF 721.0 are to be reported as thousands of dollars. Values are to be rounded up or down to the nearest thousand dollars.

Items on SRF 721.0 are to be reported on a gross basis except where otherwise indicated.

Items on SRF 721.0 are to be reported on an unconsolidated basis.

In national accounting, consolidation refers