Document ID: chunk:federal_register_of_legislation:F2021L01135:body:0:p6
Version: federal_register_of_legislation:F2021L01135
Segment Type: other
Provision Reference: 
Character Range: 15812–18581

days per year basis) to two decimal places.

Refer to the interest rates definition for further guidance (ARS 701.0).

Value of funds and margin

Report value of funds and margin items as an annualised percentage rate to two decimal places.

Standard Business Reporting (SBR)

Report items on ARF 748.0A with accounting type of credit (liabilities) unless otherwise directed. The accounting type (i.e. credit or debit) applies to all monetary items and represents the natural accounting treatment of the item collected.

Specific instructions

Terms highlighted in bold italics are defined in ARS 701.0.

All derived fields in the form are shaded in grey are explained in words as a mathematical expression in these instructions.

Examples included under 'Include' and 'Exclude' must not be taken as an exhaustive list of items to be included or excluded.

     1. Outstanding debt securities

Item 1 collects information on the stock of debt securities issued by original term, type of security, currency type and interest rate type.

Reporting basis: report item 1 as at the end of the reporting period.

Only report debt securities with an original term of 1 year or less (short-term) in items 1.1, 1.3 and 1.4 as relevant.

Only report debt securities with an original term of more than 1 year (long-term) in items 1.2, 1.3 and 1.4 as relevant.

For items 1.2 and 1.3, calculate the original term for hybrid securities treated as liabilities using the period between issuance and the next call date. Calculate the residual term for hybrid securities treated as liabilities using the next call date.

Include debt securities held by related parties and non-residents.

Column 1  Report according to the type of debt security (see items 1.1 or 1.2 for further details).

Column 2  Report according to the currency type of the debt security issued (see items 1.1 or 1.2 for further details).

Column 3  Report according to the interest rate type of the debt security issued (see items 1.1 or 1.2 for further details).

Column 4  Report the value of debt securities issued.

Column 5  Report the weighted average interest rate as at the end of the reporting period of debt securities on issue.

Column 6  Report the weighted average tenor for long-term debt securities issued.

          To calculate and report this item, express each tenor as the number of days from issuance to maturity/365 days.

          Unit of measurement: report column 6 inclusive as a number to two decimal places.

Column 7  Of the amount reported in column 4, report the value of debt securities that have a residual maturity of 1 year or less.

Column 8  Report the weighted average interest rate for long-term debt securities that have a residual maturity of 1 year or less