Document ID: chunk:federal_register_of_legislation:F2021L01135:body:0:p5
Version: federal_register_of_legislation:F2021L01135
Segment Type: other
Provision Reference: 
Character Range: 13061–16053

748.0A

ABS/RBA Wholesale Funding Stocks, Flows and Interest Rates (Standard)

Instructions

These instructions assist completion of Reporting Form ARF 748.0A ABS/RBA Wholesale Funding Stocks, Flows and Interest Rates (Standard) (ARF 748.0A). ARF 748.0A collects information relating to the wholesale funding stocks, flows and interest rates of ADIs and RFCs.

Information reported in ARF 748.0A is required primarily for purposes of the ABS and the RBA. This information is required for various purposes, including policy and statistical purposes. This information may also be used by APRA for prudential and publication purposes.

Reporting level

ARF 748.0A must be completed by each ADI and RFC to which this Reporting Standard applies under paragraphs 4 or 5.

Reporting basis and unit of measurement

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

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

Counterparties

Include positions with non-residents on this form unless otherwise directed.  Refer to the specific instructions to determine whether positions with non-residents must be included, and whether these are separately identified.

Include positions with related parties on this form unless otherwise directed.  Refer to the specific instructions to determine whether positions with related parties must be included, and whether these are separately identified.

Values

Report the value of debt securities and the value of funding liabilities other than deposits and debt securities in accordance with Australian accounting standards. Where denominated in foreign currency, convert the value of debt securities and of funding liabilities other than deposits and debt securities to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).

Report values on ARF 748.0A as whole dollars.

Averages

Report averages on ARF 748.0A unscaled, as numbers to two decimal places.

Interest rates

ADIs and RFCs are required to report contractual interest rates. Report these contractual interest rates as an outright rate rather than a spread. For example, for a fixed-rate debt security, the contractual interest rate would be the annualised coupon rate (or annualised implied interest rate in the case of a discount security). For a floating-rate debt security, the contractual interest rate would be the value of the floating benchmark rate as at the end of the reporting period plus the spread (again, annualised if required).

For debt securities issued in foreign currency, do not convert the interest rate back to an implied AUD rate.

Report interest rates as an annualised percentage rate (on a 365 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.