Document ID: chunk:federal_register_of_legislation:F2021L00322:body:0:p15
Version: federal_register_of_legislation:F2021L00322
Segment Type: other
Provision Reference: 
Character Range: 41023–43781

results in a gross negative mark to market value in item 6.1(12) as the sum of column 12.

Section D: Derivatives with all non-resident counterparties

7.      Derivatives with closing gross positive mark to market values and non-resident counterparties, by currency and residual maturity (including clearing houses and central counterparties).

Item 7 collects information on the residual maturity profile by selected currencies of derivatives with a non-resident counterparty.

Residual maturity (of the closing positions for the quarter) refers to the time remaining until an asset or liability is due to be fully repaid. Positions denominated in foreign currency should be converted to Australian dollars as at the end of the reporting period, and all values should be reported in Australian dollars.

Item 7 includes non-resident clearing houses and central counterparties. Futures should be excluded from this item, and reported only in item 9.

Column 1  Currency (of the closing positions) refers to the currency in which the assets or liabilities are likely to be repaid (see List 1.2 for further details).

Column 2  Report the value of derivatives with a gross positive mark to market value and non-resident counterparty, where the residual term to maturity is less than or equal to 90 days and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).

          Reporting basis: report column 2 as at the end of the reporting period.
Column 3  Report the value of derivatives with a gross positive mark to market value and non-resident counterparty, where the residual term to maturity is more than 90 days and less than or equal to 6 months and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).

          Reporting basis: report column 3 as at the end of the reporting period.
Column 4  Report the value of derivatives with a gross positive mark to market value and non-resident counterparty, where the residual term to maturity is more than 6 months and less than or equal to 1 year and the outstanding position is likely to be repaid in the selected currency. (see List 1.2 for further details.)

          Reporting basis: report column 4 as at the end of the reporting period.
Column 5  Report the value of derivatives with a gross positive mark to market value and non-resident counterparty, where the residual term to maturity is more than 1 year and less than or equal to 5 years and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).

          Reporting basis: report column 5 as at the end of the reporting period.
Column 6  Report the value of derivatives with a