Document ID: chunk:federal_register_of_legislation:F2021L01110:body:0:p4
Version: federal_register_of_legislation:F2021L01110
Segment Type: other
Provision Reference: 
Character Range: 8508–11965

debt securities excluding hybrids
     1.1  Issued in Australia
    1.1.1 of which: Bills of exchange
    1.1.2 of which: Negotiable certificates of deposit
     1.2  Issued overseas
    1.2.1 of which: Bills of exchange
    1.2.2 of which: Negotiable certificates of deposit

                                                               AUD  of which: Matures in 12 months or less  FX (AUD equivalent)  of which: Matures in 12 months or less
                                                               (1)  (2)                                     (3)                  (4)
  2        Total long-term debt securities excluding hybrids
     2.1  Issued in Australia
    2.1.1 of which: Covered bonds
    2.1.2 of which: Negotiable certificates of deposit
     2.2  Issued overseas
    2.2.1 of which: Covered bonds
    2.2.2 of which: Negotiable certificates of deposit

  3        Total hybrid securities treated as liabilities

                                                                                                                                 Total
                                                                                                                                 (1)
  4        Total ASX-listed equity securities
     4.1  of which: Preference shares

Reporting Form ARF 720.6

ABS/RBA Securities on Issue

Instructions

These instructions assist completion of Reporting Form ARF 720.6 ABS/RBA Securities on Issue (ARF 720.6). ARF 720.6 collects information securities issued by ADIs and registered financial corporations (RFCs).

Information reported in ARF 720.6 is required primarily for purposes of the ABS and the RBA.  Items on ARF 720.6 are required for various purposes, including the compilation of Australia's National Accounts.  Information reported in ARF 720.6 may also be used by APRA for prudential and publication purposes.

Reporting level

ARF 720.6 must be completed for each ADI and RFC to which this Reporting Standard applies under paragraphs 4 or 5.

Reporting basis and unit of measurement

These instructions specify the reporting basis and unit of measurement that applies to each item.

Items on ARF 720.6 must be reported as at the end of the reporting period.

For reporting purposes, unless specified otherwise, enter data as a positive number.

Place of issuance

References to "issued in Australia" are references to the domicile of the instruments used to raise funds in the domestic market. These instruments can be denominated in either AUD or some foreign currency such as USD.

References to "issued overseas" are references to the domicile of the instruments used to raise funds in countries other than Australia. These instruments can be denominated in either AUD or some foreign currency such as USD.

The domicile of the security issued is distinct from the domicile of the security issuer or holder.

Values

Closing balances should be reported at market prices effective at the reference date. Where denominated in foreign currency, convert market values in foreign currency to AUD at the spot rate effective as at the reference date. This valuation approach for securities on the ARF 720.6 may differ from the Australian Accounting Standards and Reporting Form ARF 720.0A ABS/RBA Financial Position (Standard) (ARF 720.0A) depending on the classification of these instruments in your institution's statutory accounts.

Report items on ARF 720.6 as whole dollars.