Document ID: chunk:federal_register_of_legislation:F2021L00322:body:0:p19
Version: federal_register_of_legislation:F2021L00322
Segment Type: other
Provision Reference: 
Character Range: 51992–55202

* state, territory and local general government;

                 * Commonwealth general government;

                 * other resident entities not already reported above.

          The instrument types are:

                 * options;

                 * forwards;

                 * swaps; and

                 * any other instrument types not reported above, excluding futures.

List 1.2  Report derivatives with non-resident counterparty.

          Report for residual maturity profile, the selected currency in which the assets or liabilities are likely to be repaid.

          Positions denominated in foreign currency should be converted to Australian dollars as at the end of the reporting period.

          The selected currencies are:

                 * Australian dollar (AUD);

                 * U.S. dollar (USD);

                 * Pound sterling (GBP);

                 * Japanese yen (JPY);

                 * Euro (EUR);

                 * Swiss franc (CHF);

                 * Chinese renminbi (RMB);

                 * South Korean won (KRW);

                 * New Zealand dollar (NZD);

                 * Indian Rupee (INR);

                 * South African rand (ZAR);

                 * Canadian dollar (CAD); and

                 * other (any other currency not reported above).

List 1.3  Report derivatives including clearing houses and central counterparties.

          Report for each counterparty type the value of adjustments applied at that counterparty level during the reporting period.

          The counterparty types are:

                 * private non-financial investment funds;

                 * other private non-financial corporations;

                 * private unincorporated businesses;

                 * state, territory and local government non-financial corporations;

                 * Commonwealth Government non-financial corporations;

                 * Reserve Bank of Australia (RBA);

                 * authorised deposit-taking institutions (ADI);

                 * registered financial corporations (RFC);

                 * central borrowing authorities;

                 * insurance corporations;

                 * superannuation funds;

                 * financial auxiliaries other than clearing houses and central counterparties;

                 * securitisers;

                 * money-market investment funds;

                 * non-money-market financial investment funds;

                 * financial institutions n.e.c.;

                 * state, territory and local general government;

                 * Commonwealth general government;

                 * clearing houses and central counterparties; and

                 * other resident entities not already reported above.

[1] If the due date for a particular reporting period falls on a day other than a usual business day, an ADI is nonetheless required to submit the information required no later than the due date.
[2] For the avoidance of doubt, the instruction at Derivatives in Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection to include employee stock options does not apply for the purposes of ARF 722.0.