Document ID: chunk:federal_register_of_legislation:F2019L00828:body:0:p18
Version: federal_register_of_legislation:F2019L00828
Segment Type: other
Provision Reference: 
Character Range: 49771–52726

by institutions.

3.8 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'.

3.9 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'.

3.10 Other equity securities
Record the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the 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'.

3.11 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 a call/demand basis. Disclose total deposits invested with the following counterparty classifications.

4.1 ADIs

4.2 Other

4.3 Total other deposits

5. Net Acceptances of Customers
Acceptances comprise undertakings by an ADI to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the ADI's asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the ADI's claim against each drawer of the bills of exchange.
Bills of exchange that have been accepted and held in an ADI's asset portfolio should be excluded from this item. Include these holdings of own acceptances under either securities held for trading or securities not held for trading.
Netting is allowed in accordance with the requirements specified in the Australian accounting standards (i.e. only if there is a legal right to set off and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).
Acceptances generate fee income that is taken to profit and loss when earned.

6. Loans and advances
Note: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing). This type of financing/investing is to be either recorded in the Securities held for trading or Securities not held for trading.
Generally include:
     * overdrafts;
     * secured and unsecured lending;
     * financial lease agreements;
     * account balances which do not qualify as deposits;
     * credit card outstanding balances;
     * term loans;
     * mortgage