Document ID: chunk:federal_register_of_legislation:F2015L01998:body:0:p4
Version: federal_register_of_legislation:F2015L01998
Segment Type: other
Provision Reference: 
Character Range: 8144–13026

paragraph 10 or, if applicable, paragraph 11;

    eligible rollover fund (ERF) has the meaning given in section 10(1) of the SIS Act;

    pooled superannuation trust (PST) has the meaning given in section 10(1) of the SIS Act;

    reporting period means a period mentioned in paragraph 8 or, if applicable, paragraph 9;

    RSE means a registrable superannuation entity as defined in section 10(1) of the SIS Act that is not a defined benefit RSE, PST, ERF, small APRA fund or single member approved deposit fund[4];

    RSE auditor means an auditor appointed by the RSE licensee to perform functions under this Reporting Standard;

    RSE licensee has the meaning given in section 10(1) of the SIS Act;

    SIS Act means Superannuation Industry (Supervision) Act 1993; and

    year of income has the meaning given in section 10(1) of the SIS Act.

SRF 721.0: ABS Securities Subject to Repurchase and Resale and Stock Lending and Borrowing

Australian Business Number  Institution Name

Reporting Period            Scale Factor

Reporting Consolidation

Part A: Non-resident counterparty to the transactions

                                Securities purchased under agreements to resell and stock borrowing  Securities sold under agreements to repurchase and stock lending
                                (1)                                                                  (2)
 1. Short-term debt securities
2.  Long-term debt securities
3.  Shares and units in trusts

Part B: Resident counterparty to the transactions

4.  Short-term debt securities

Type of resident counterparty                      Type of short-term debt securities                         Type of issuer of commercial paper                                   Securities purchased under agreements to resell and stock borrowing  Securities sold under agreements to repurchase and stock lending
(1)                                                (2)                                                        (3)                                                                  (4)                                                                  (5)

Reserve Bank of Australia (RBA)                    Bills of exchange: bank accepted and/or endorsed           Trading enterprises owned by the Australian Commonwealth government
Banks                                              Treasury notes                                             Trading enterprises owned by state, territory and local government
Other deposit-taking institutions                  Negotiable certificates of deposit (NCDs) issued by banks  State and territory central borrowing authorities
Life insurance and friendly societies              Commercial paper                                           Private trading enterprises
Superannuation funds                                                                                          Banks
General and health insurance corporations                                                                     Other deposit-taking institutions
State and territory central borrowing authorities                                                             Securitisers
Financial auxiliaries                                                                                         Life insurance and friendly societies
Securitisers                                                                                                  General and health insurance corporations
Other financial institutions                                                                                  Other financial institutions
Other residents                                                                                               Not applicable

5.  Long-term debt securities

Type of resident counterparty                      Type of issuer of long-term debt securities                          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)                    Australian Commonwealth government
Banks                                              Trading enterprises owned by the Australian Commonwealth government
Other deposit-taking institutions                  Trading 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