Document ID: chunk:federal_register_of_legislation:F2017L01022:body:0:p11
Version: federal_register_of_legislation:F2017L01022
Segment Type: other
Provision Reference: 
Character Range: 29063–32241

Japanese Yen (JPY);
     * British pound (GBP);
     * Swiss franc (CHF);
     * New Zealand dollar (NZD);
     * Chinese renminbi (RMB); and
     * Other currencies.

RMB should include both onshore and offshore Chinese renminbi, using the relevant exchange rate which reflects the individual exposure.

All positions are reported in AUD.

Debt securities refers to banks' holdings of debt securities and banks' own issues of debt securities.

Banks' holding of debt securities comprise claims in all negotiable debt instruments, include:

     * all negotiable short and long-term debt instruments;
     * negotiable certificates of deposit (CDs); and
     * debt securities held in the bank's own name but on behalf of third parties as part of trustee business.

Exclude:
     * equity shares, investment fund units and warrants;
     * debt securities held on a purely custodial basis for customers;
     * debt securities acquired in the context of securities lending transactions without cash collateral; and
     * borrowing and lending of securities and gold without cash collateral.

The reporting of negative positions is accepted in those cases where it is the result of the short selling of securities acquired in the context of repo or bond lending transactions.

Banks' issues of debt securities comprise liabilities in all negotiable debt securities, including negotiable CDs, subordinated issues and issues in their own name but on behalf of third parties.

Deposits claims include deposits placed by the ADI with another financial institution that is not represented by negotiable securities. Includes non-negotiable certificates of deposit and intra-group deposits. Deposit claims may only be reported against the following counterparty sectors:
     * Banks: related offices;
     * Banks: central banks;
     * Banks: other; and
     * Non-bank financial institutions.

Deposit liabilities comprise all deposits held with the bank reflecting evidence of deposit that are not represented by negotiable securities, including non-negotiable certificates of deposit.

Derivative contracts include derivative instruments that are reflected in the on-balance sheet positions of reporting entities under International Financial Reporting Standards (IFRS) (e.g. assets and liabilities arising from currency swaps, cash margins in connection with futures and fair values of option contracts). For the purposes of this form derivative instruments that are recorded on-balance sheet are to be included at fair values under other assets and other liabilities. Gross future commitments, recorded off-balance sheet, arising from derivative contracts should not be reported.

Where derivative contracts are entered into after adoption of IFRS, they are to be reported consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132 Financial Instruments: Disclosure and Presentation, AASB 7 Financial Instruments: Disclosures and AASB 139 Financial Instruments: Recognition and Measurement. Derivative contracts in existence prior to adoption of IFRS are to be reported in accordance with AASB 1 First-time Adoption