Document ID: chunk:federal_register_of_legislation:F2021L01119:body:0:p10
Version: federal_register_of_legislation:F2021L01119
Segment Type: other
Provision Reference: 
Character Range: 28596–31259

the sum of items 3.1.1, item 3.1.2 and item 3.1.3.

Item 3.1.4.1                            Of the amount reported in item 3.1.4, report the value of derivative financial instruments.

                                        Item 3.1.4.1 is a derived item.  Report the value of derivatives in item 3.1.4.1 as the sum of item 3.1.4.1.1 and item 3.1.4.1.2.

Item 3.1.4.1.1                          Report the value of trading book derivative financial instruments.

Item 3.1.4.1.2                          Report the value of banking book derivative financial instruments.

Item 3.1.4.2                            Of the amount reported in item 3.1.4, report the amount that comprises liabilities arising from operating leases as per AASB 16 Leases.

    4.             Intra-group liabilities – by related party type

Item 4 collects information on the value of liabilities due to related parties (intra-group liabilities) by related party type.

SBR: submit item 4 with accounting type of credit (liabilities).

Column 1   Report the total value.

Column 2   Of the amount reported in column 1, report the value that is subordinated.

Column 3   Of the amount reported in column 1, report the value that is secured.

Item 4.1                        Report total intra-group liabilities.

                                For column 1, item 4.1 is a derived item. Report the value of total intra-group liabilities as the value reported in item 3.1.

Item 4.1.1                      Report liabilities due to the parent entity.

Item 4.1.2                      Report liabilities due to the ADI's overseas branches.

Item 4.1.3                      Report liabilities due to the ADI's overseas-based banking operations, other than assets due to the ADI's overseas branches reported in item 4.1.2.

Item 4.1.4                      Report liabilities due to SPVs.

Item 4.1.5                      Report liabilities due to any other related parties other than those reported in items 4.1.1 to 4.1.4.

                                Item 4.1.5 is a derived item.  Report the value of liabilities in item 4.1.5 as item 4.1 less the sum of items 4.1.1 to 4.1.4 inclusive.

[1] To avoid doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an RFC is nonetheless required to submit the information required no later than the due date.
[2] For the avoidance of doubt, the instruction at credit outstanding in Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection to report the balance gross of collective provisions and individual provisions does not apply for the purpose of ARF 720.3.