Document ID: chunk:federal_register_of_legislation:F2021L01135:body:0:p18
Version: federal_register_of_legislation:F2021L01135
Segment Type: other
Provision Reference: 
Character Range: 50744–53655

long-term debt securities reported in item 16.2 (column 2) on ARF 720.0A; and
               * debt securities reported in item 3.1.3.1 (column 1) on the Reporting Form ARF 720.3 ABS/RBA Intra-group Assets and Liabilities (ARF 720.3)

          for entities that submit these forms.

          The value of total outstanding debt securities maturing in 12 months or less reported in (column 7) item 1.3 must also equal the sum of:

               * short-term debt securities reported in item 16.2 (column 1) on ARF 720.0A;
               * long-term debt securities maturing in 12 months or less reported in item 16.2 (column 3) on ARF 720.0A;
               * total debt securities reported in item 3.1.3.1 (column 1) on ARF 720.3; and
               * long term debt securities maturing in 12 months or less reported in item 3.1.3.1.1.1 (column 1) on the ARF 720.3

          less

               * total debt securities with an original maturity of greater than 12 months reported in item 3.1.3.1.1 on ARF 720.3
          for entities that submit these forms.

Item 1.4  Report asset-backed securities, including those that are issued by related parties but excluding those that are related to a self-securitisation, where the underlying assets are held on-balance sheet in accordance with accounting principles.

          Report the weighted average tenor for asset-backed securities issued in item 1.4 (column 6) using the weighted average life of the securities as estimated at issuance, based on internal assumptions.

          Report the value and weighted average interest rate for asset-backed securities maturing in 12 months or less in item 1.4 (columns 7 and 8) using the weighted average life of the securities as estimated at the end of the reporting period, based on internal assumptions.

    2.             New issuance of debt securities

Item 2 collects information on the new issuance of debt securities during the reporting period by original term, type of security, currency type and interest rate type.

Reporting basis: report item 1 during the reporting period or as at the end of the reporting period as directed.

Only report debt securities with an original term of 1 year or less (short-term) in items 2.1, 2.3 and 2.4 as relevant.

Only report Debt securities with an original term of more than 1 year (long-term) in items 2.2, 2.3 and 2.4 as relevant.

For item 2, calculate the original term for hybrid securities treated as liabilities using the period between issuance and the next call date.

Include debt securities held by related parties and non-residents.

Column 1  Report according to the type of debt security issued during the reporting period (see items 2.1 or 2.2 for further details).

Column 2  Report according to the currency type of the debt security issued during the reporting period (see items 2.1 or 2.2 for further details).

Column 3  Report