Document ID: chunk:federal_register_of_legislation:F2019L00830:body:0:p31
Version: federal_register_of_legislation:F2019L00830
Segment Type: other
Provision Reference: 
Character Range: 84859–87953

parties that are not classified as being from households.
4.3 Deposits: Certificates of deposit
Certificates of deposit are negotiable bearer debt securities. They are issued at a discount to the face value and do not require endorsement when sold.
4.4 Deposits: Retirement saving accounts (RSAs)
RSAs are low risk/low return capital guaranteed products subject to the same restrictions as other superannuation products. Only an approved deposit taking institution, life insurance company or a prescribed financial institution can be approved as an RSA. Some superannuation funds offer RSA lookalike products, but RSA's themselves are specifically approved non-trustee institutions.
4.5 Deposits: Other
Record in aggregate all other forms of deposits that are not included in the deposit account classifications noted above.
4.6 Total deposits
Sum the total of 'Transaction', 'Non-transaction', 'Term deposits', 'Certificates of deposit', 'Retirement saving accounts' and 'Other'.
5. Other borrowings
Include:
     * securities sold under agreements to repurchase;
     * subordinated loans with a residual maturity of 12 months or less;
     * short-term loans due to the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity;
     * treasury related short-term borrowings from other ADIs;
     * promissory notes with a residual maturity of 12 months or less;
     * commercial paper with a residual maturity of 12 months or less; and
     * short-term debt securities from the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.
Exclude:
     * negotiable and transferable certificates of deposits;
     * subordinated loans, promissory notes, commercial paper with a residual maturity greater than 12 months; and
     * deposits.
5.1 Securities sold under agreements to repurchase
These transactions are to be recorded consistent with Australian accounting standard AASB 9. Where the transferee of the stock effectively receives a lender's rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities (treating stock lending as on balance sheet exposures). Securities sold under agreements to repurchase, represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the bank's physical stock positions recorded on the balance sheet in either Securities held for trading or Securities not held for trading sections is not affected.
5.2 Promissory notes/commercial paper
Report all borrowings by the reporting entity in the form of commercial paper or promissory notes. Commercial paper or promissory notes are short-term debt securities usually issued with an original term to maturity of less than 180 days.
Include:
     * all commercial paper or promissory notes issued with a residual term to maturity of 12