Document ID: chunk:federal_register_of_legislation:F2019L00828:body:0:p17
Version: federal_register_of_legislation:F2019L00828
Segment Type: other
Provision Reference: 
Character Range: 47034–50040

defined in accordance with AASB 7). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).
The ADI's strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 127, AASB 3 and AASB 128, are to be disclosed in 'Other Investments' in ARF 322.0.
Securities not held for trading are to be recorded in accordance with AASB 9.
Interest earned on securities not held for trading is reported as Interest Income in ARF 330.1.
Dividends received on equity securities are viewed as dividend income and accordingly, are to be classified as Other Operating Income in ARF 330.2.
All realised gains and losses are reported in ARF 330.2.
Include:
     * all securities (stock) lent or sold under repurchase agreements.  The payable due to counterparties with whom the stock has been lent or sold and from whom cash has been lodged is recorded in Securities sold under agreements to repurchase.
     * holdings of debt securities issued by related parties that are resident entities.
Exclude:
     * All securities borrowed or purchased under resale agreements.  The receivable due from counterparties from whom the stock has been borrowed or purchased and with whom cash has been lodged is recorded in Securities purchased under agreements to resell.

3.1 Australian Commonwealth Government securities
Include:
     * debt securities issued by the Australian Commonwealth Government. Do not include securities issued by government business enterprises.

3.2 Other Australian Government securities
Include:
     * debt securities issued by Australian State and Territory governments and Australian State and Territory central borrowing authorities. Do not include securities issued by Australian State and Territory government business enterprises.

3.3 Foreign government securities

3.4 ADI debt securities
Include:
     * debt securities that have been issued by ADIs (e.g. negotiable certificates of deposits, transferable certificates of deposits, medium term notes, debentures; unsecured notes).

3.5 Corporate debt paper
Include:
     * debt securities that have been issued by corporate entities other than ADIs.

3.6 Asset backed debt securities
An asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a SPV.

3.7 Other debt securities
Equity securities
Include:
     * all equity securities consistent with the classification used for Securities not held for trading 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