Document ID: chunk:federal_register_of_legislation:F2019L00830:body:0:p28
Version: federal_register_of_legislation:F2019L00830
Segment Type: other
Provision Reference: 
Character Range: 76710–79639

where appropriate.
A subordinated debt is a loan/debt security that ranks below other debts should a company be wound up. This includes all debt securities both short and long-term.
11.2.2 Total assets of which deposits, debt securities and loans to the parent entity – Secured
Report the total amount of investments of a secured nature in the parent entity of the reporting entity. Investments in the form of deposits, loans, advances, bonds, notes and debentures should be included where appropriate.
A secured debt is a loan/debt security that ranks above other debts should a company be wound up. This includes all debt securities both short and long-term.
11.2.3 Total assets of which deposits, debt securities and loans to the parent entity – Other
Report the total amount of investments other than subordinated or secured in nature, in the parent entity of the reporting entity. Investments in the form of deposits, loans, advances, bonds, notes and debentures should be included where appropriate.
12. Memo items
12.1 Outstanding principal balance of securitised assets
Report and provide a break-up of the outstanding principle balance of all loans and other assets that have been sold to or originated into a SPV by or on behalf of the ADI or by a third party to a SPV sponsored by the ADI (e.g. warehouse trust).  Do not include in these amounts any assets reported in 'Total assets' above.
Include loans to:
     * households;
     * CSOs/non-profit institutions serving households;
     * non-financial corporations;
     * life insurance corporations;
     * pension funds;
     * other insurance corporations; and
     * other financial institutions (as defined in 'Other Definitions' above).
Exclude loans to:
     * general government;
     * RBA;
     * ADIs;
     * RFCs; and
     * central borrowing authorities.
Also exclude any securitised intra-group loans.
12.2 Credit card chargebacks paid to card issuers during the reporting period

Section B: Liabilities
1. Due to clearing houses
Only include amounts due to recognised clearing houses such as the ASXCH and SFXCH in Australia or overseas. Include margin calls from stock and derivative exchanges which are payable.
2. Due to financial institutions
Include:
     * settlement account balances – Austraclear, and RITS balances with ADIs and other financial institutions;
     * amounts owing to ADIs and other financial institutions in relation to the payments system;
     * items in the course of collection – due to ADIs and other financial institutions in relation to the payments system;
     * amounts due in relation to an involvement in an overseas payments system;
     * securities purchased not delivered/security settlements – record payables for unsettled purchases of securities only with financial institutions here. This item only arises if securities are recorded on a settlement date basis as opposed to a trade date basis; and
     *